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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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European Union Customs Code

ISBN13: 9789041152329
Published: April 2015
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £216.00

Low stock.

The long-awaited modernisation of the European Union’s Community Customs Code (CCC) of 1992 remains entangled in technical difficulties, and the very complex CCC, with its unsignposted and seemingly unrelated provisions, remains in force.

Yet it is the contention of the internationally respected author of this enormously useful book that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices and determine the broad framework of customs legislation generally.

Accordingly, in extraordinarily precise and meticulously organised detail, the book demonstrates how these principles are enshrined in European customs law and how they work in practice.

Taking into account the full spectrum of laws interwoven with EU customs law — EU treaty provisions, CJEU case law, international conventions, and national laws from constitutional to criminal — as well as attendant authoritative commentaries, the book covers every practical topic and issue stemming from the CCC, including the following:

  • 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; and
  • jurisprudence of the CJEU governing the CCC.
The presentation shows definitively how the individual legal components interface and fuse with each other, the order in which they do so, and to what legal effect within Member States’ legal systems. Without a doubt the reader has here the maximum amount of legal materials and authoritative interpretations available. Extensive cross-referencing notes to each CCC provision lead directly to all related provisions.

Customs law is of paramount importance because it plays a key role in the monitoring and management of international trade. For this reason this book will quickly become a cornerstone resource for anyone concerned with such matters as the globalisation of trade, fraud, the threat from terrorism through the international supply chain, the increased volume of trade and just-in-time delivery, and the growth of electronic commerce — whether from a business, legal, administrative, or academic perspective

EU Law, Taxation
About the Author
List of Abbreviations
List of Tables/Figures

Chapter 1 General Introduction
Chapter 2 Scope and Basic Definitions
Chapter 3 Sundry General Provisions Relating in Particular to the Rights and Obligations of Persons with Regard to Customs Rules
Chapter 4 Customs Tariff of the European Communities and Tariff Classification of Goods
Chapter 5 Origin of Goods
Chapter 6 Value for Customs Purposes
Chapter 7 Entry of Goods into the Customs Territory of the Community
Chapter 8 Presentation of Goods to Customs
Chapter 9 Unloading Goods Presented to Customs
Chapter 10 Obligation to Assign Goods Presented to Customs for a Customs-Approved Treatment or Use
Chapter 11 Temporary Storage of Goods
Chapter 12 Provisions Applicable to non-Community Goods Which Have Moved under a Transit Procedure

PART I Customs-Approved Treatment or Use
Chapter 14 General
Chapter 15 Customs Procedure
Chapter 16 Suspensive Arrangements and Customs Procedures with Economic Impact
Chapter 17 External Transit
Chapter 18 Customs Warehouses
Chapter 19 Inward Processing
Chapter 20 Processing under Customs Control
Chapter 21 Temporary Importation
Chapter 22 Outward Processing
Chapter 23 Export
Chapter 24 Internal Transit

PART II Other Types of Customs Approved Treatment or Use
Chapter 25 Free Zones and Free Warehouses
Chapter 26 Re-exportation, Destruction and Abandonment
Chapter 27 Goods Leaving the Customs Area of the Community

PART III Privileged Operations
Chapter 28 Reliefs from Customs Duty
Chapter 29 Returned Goods 783 §29.01 Article 185: Treatment of Returned Goods
Chapter 30 Products of Sea Fishing and Other Products Taken from the Sea
Chapter 31 Customs Debt
Chapter 32 Incurrence of a Customs Debt
Chapter 33 Recovery of the Amount of the Customs Debt: Entry in the Accounts and Communication of the Amount of Duty to the Debtor
Chapter 34 Extinction of a Customs Debt
Chapter 35 Repayment and Remission of Duty
Chapter 36 Appeals
Chapter 37 Final Provisions: Customs Code Committee
Chapter 38 Legal Effects in a Member State of Measures Taken, Documents Issued and Findings Made in another Member State
Chapter 39 Other Final Provisions

Table of Cases
Table of Statutes