Customs Law in the European Union (eBook, PDF)
Legal, Doctrinal and Jurisprudential Framework
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The regulation of imports and exports by customs authorities profoundly affects the activity of economic operators in international trade. This is (one of) the first book(s) in English to critically assess the legal instruments of the European Union's trade and customs policy-namely the Union Customs Code and its regulatory instruments-taking account of doctrinal contributions and the jurisprudential acquis of the Court of Justice of the European Union.With unparalleled guidance for the adoption of the best customs solutions for international trade operations, the book covers such crucial elem...
The regulation of imports and exports by customs authorities profoundly affects the activity of economic operators in international trade. This is (one of) the first book(s) in English to critically assess the legal instruments of the European Union's trade and customs policy-namely the Union Customs Code and its regulatory instruments-taking account of doctrinal contributions and the jurisprudential acquis of the Court of Justice of the European Union.
With unparalleled guidance for the adoption of the best customs solutions for international trade operations, the book covers such crucial elements of relevant law and procedure as the following:
The complexity of customs requirements and procedures imposes on businesses the necessity to become familiar with the intricate mechanisms deriving from customs law. This book will prove an indispensable tool for all companies involved with import/export to and from Europe. It will be welcomed worldwide by in-house counsel, purchasing and supply chain departments, customs brokers, logistic and forwarding operators, customs officers, and interested academics both in and outside the European Union.
With unparalleled guidance for the adoption of the best customs solutions for international trade operations, the book covers such crucial elements of relevant law and procedure as the following:
- submission of goods to customs;
- types of customs declaration;
- the EU's harmonized commodity description and coding system;
- setting of import and export duties;
- evaluation of the customs value of goods;
- determination of tariff quotas or suspensions;
- collection and payment of duties;
- proof of origin of goods;
- preferential arrangements: FTAs and GSP;
- customs debt and guarantees;
- issues raised by under-evaluation and under-invoicing of goods and false certifications of the origin of goods;
- effect of unfair competition practices (dumping and trade defense);
- right to appeal customs authority decisions;
- storage; and
- taxation.
The complexity of customs requirements and procedures imposes on businesses the necessity to become familiar with the intricate mechanisms deriving from customs law. This book will prove an indispensable tool for all companies involved with import/export to and from Europe. It will be welcomed worldwide by in-house counsel, purchasing and supply chain departments, customs brokers, logistic and forwarding operators, customs officers, and interested academics both in and outside the European Union.
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