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Vol 22 No 10 Oct/Nov 2017

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A new edition is due, details can be seen here:
EC Customs Law 3rd ed isbn 9780198784029

EC Customs Law 2nd ed


ISBN13: 9780199216741
New Edition ISBN: 9780198784029
Previous Edition ISBN: 0198764928
Published: March 2008
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £172.50



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

EC Customs Law places the law relating to customs duty in the context of the EC and international trade. This fully-updated second edition covers significant changes in EC customs procedure, legislation, and case-law since the first edition. It includes coverage of the recently-implemented 2005 amendments to the Community Customs Code, and an exploration the impact of major expansion of the customs union as the EU continues to grow.

The book first examines the fundamental concepts of the customs union, the Community Customs Code and its implementing regulations, moving on to consider the administration and interpretation of the Tariff, paying special attention to the decisions of the European Court of Justice in this area. Lyons then explores the importance of international law and the significance for traders of international agreements and arrangements between the EC and third countries.

He then covers the important issues of the origin of goods and their valuation; customs entry and declarations; customs procedures; inward and outward processing; and approved uses and treatments. Chapters follow on the customs debt and reliefs from duty; repayment and remission of duty; and customs appeal, closing with an evaluation of the future of EC customs law including proposals for a new Customs Code.

Subjects:
EU Law, Taxation
Contents:
1. Introduction
2. The Customs Union in its Community Context
3. Fundamental Concepts of the Customs Union
4. The Customs Union: Legislation and Administration
5. The Common Customs Tariff: Administration and Interpretation
6. International Arrangements and Agreements
7. The Origin of Goods
8. The Valuation of Goods
9. Customs Entry and Declaration
10. Customs Procedure and Approved Uses and Treatments
11. Inward and Outward Processing
12. The Customs Debt and Reliefs from Duty
13. Repayment, Remission, and Appeals
14. Planning for the Future ;

Series: Oxford EU Law Library 

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