Waddensea of Hamburg Waddensea of Hamburg The Waddensea of Hamburg between Elbe and Weser is a German Biosphere reserve. It was added in 1992 by the UNESCO in their ""man and biosphere"" (MAB). This site is a part of the Wadden Sea on the North Sea coast, about 40 km north of the city of Bremerhaven in the Land of Hamburg. Situated close to the mouth of the Elbe River, it represents an estuary system which is the habitat for the seal Phoca vitulina and a large diversity of birds and fish. The nutrient-rich waters of the Elbe support a high biomass production
Accession of Hamburg to the German Customs Union (Zollverein) not in itself mean that it must also be outside the tax frontier. For example, the Imperial Stamp Duty, which was not a consumption tax, was applied in the Hanseatic states as well as the Customs Union. For consumption taxes the Hanseatic cities were treated like other foreign states. The brandy or sugar supplier in the Customs Union received an export remuneration upon dispatch to Hamburg. This was passed on to the Hamburg consumer who received the Customs Union product free of Customs Union tax and, the reduction was not negated by any high import tariff or consumption tax levied