Subjects:

EU Law

Contents:

1. Introduction General

The Customs Code Committee

The Customs Territory of the Community

2. The Common Customs Tariff

Scheme and Background

Establishment of the Common Customs Tariff

Application of the Common Customs Tariff

Exclusions and Derogations

Interpretation

3. Origin and valuation of goods

The Origin of Goods

Proof of Origin

Importance of Origin

Customs Valuation Generally

Application of the Deductive and Computed Value

Reasonable Means: The residual or 'fall-back' method of valuation

4. Provisions applicable to goods brought into the territory of the Community until they are assigned a customs-approved treatment or use

Entry of Goods into the Customs Territory of the Community

Presentation to Customs

Summary Declaration and Unloading of Goods Presented to Customs

Obligation to Assign Goods Presented to Customs to a Customs-approved Treatment or Use

5. Customs-approved treatment or use

Assignment and Declarations to Customs

Release for Free Circulation

Community Transit

Customs Procedures with Economic Impact

Other Types of Customs-approved Treatment or Use

Export

6. Privileged Operations

7. Customs debt

8. Appeals

9. Elimination of customs duties and charges having equivalent effect in trade between member states

10. Elimination of quantitative restrictions and measures having equivalent effects in trade between Member States

Introduction

Imports

Exports

Justifications for Restrictions on Trade between Member States

Other Derogations from the Principle of the Free Movement of Goods

11. State Monopolies of a Commercial Character

12. The Nuclear Common Market

This work gives a practical overview of the legal aspects of the Free Movement of Goods and the working of the Customs Union within the European Union and their interpretation and application by the Court of Justice of the European Communities. The essential purpose of the free movement of goods and customs provisions of the EC Treaty is to contribute to the establishment of a common market that will ensure, amongst other things, free trade in goods between member states. The free movement of goods is the primary pillar on which the internal market within the European Community - the heart of the EU - is based.

This book analyses the operation of the customs union, with detailed treatment of the Community Customs Code and its implementing and associated measures. It also discusses the elimination of customs duties and charges having equivalent effect, and the elimination of quantitative restrictions and measures having equivalent effect in trade between Member States. It concludes with coverage of state monopolies of a commercial character, and the nuclear common market.

It derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here for the benefit of those who do not subscribe to the looseleaf.