European Union Customs Code

If you would like help in understanding the EU Customs Code, here is your
answer.

The author of this new book believes that identifiable and immutable
principles of taxation and administration are at the heart of customs
procedures and practices, and that they determine the broad framework of
customs legislation.

Based on this, he explains how these principles are enshrined in European
customs law, and how they work in practice.

He takes into account the full spectrum of laws interwoven with EU customs
law, including EU treaty provisions, CJEU case law, international conventions,
and national laws – both constitutional and criminal, along with authoritative
commentaries from other experts.

The result is a work covering every practical topic and issue stemming from
the EU’s Community Customs Code (CCC), helping you make your legal decisions
based on the latest knowledge.

Its comprehensive coverage includes:

• import and export procedures
  

• authorised economic operators
  

• customs valuation rules
  

• customs classification rules
  

• preferential tariff treatment
  

• free zone and customs warehousing facilities
  

• inward and outward processing and processing under customs control
  

• legal structure of the Common Customs Tariff (CCT)
  

• reliefs from import and export duties
  

• incurrence of customs debt and persons liable
  

• customs decisions and appeal procedure
  

• jurisprudence of the CJEU governing the CCC
  

You’ll find out how the individual legal components interface and fuse with
each other, the order in which they do so, and what legal effect they have
within Member States’ legal systems.

This work provides you with a unique source of information for the legal
materials and authoritative interpretations available in this area. You’ll
also find extensive cross-referencing notes to each CCC provision, leading
directly to all related areas.

Who should read this book?

Customs law is important because of its key role in the monitoring and
management of international trade. For this reason, this book will prove a key
resource if you are involved in:

• the globalisation of trade
  

• fraud
  

• the threat from terrorism through the international supply chain
  

• the increased volume of trade and just-in-time delivery
  

• the growth of electronic commerce – whether from a business, legal,
  administrative, or academic perspective.