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Remission and Repayment of Customs Duties in the EU

ISBN13: 9789041147646
Published: June 2014
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £154.00

Despatched in 9 to 11 days.

Despite the fact that business representatives need to be familiar with EU customs law and that authorities face hundreds of cases of remission and repayment on a daily basis, until now there has been no book explaining how these procedures work.

There is also a need for detailed knowledge of the variety of situations with regard to remission and repayment which are not covered in the legislation but in the jurisprudence of the Court of Justice of the European Union. This authoritative analysis by three leading practitioners in this complex area of law clearly describes what procedures to follow, what legislation to rely upon, and how to effectively invoke the case law on remission and repayment created by the Court of Justice.

In great detail the authors explain the administrative procedure before the customs authorities and the European Commission, and also describe the possible judicial phase before national courts and the Court of Justice. They provide an overview of how the consolidated body of EU customs legislation and case law is interpreted in different EU countries, with in-depth focus on the particular remission and repayment procedures – from initial request to appeal – in three different jurisdictions.

All of the following elements and much more are covered:-

  • the current regulatory framework of the EU customs system;
  • definitions of importation and exportation under the Community Customs Code;
  • requirements for an application of remission and repayment;
  • difference between an appeal against the customs debt and remission and repayment;
  • examples of error of the customs authorities;
  • good faith of the operator;
  • examples of good faith in the remission and repayment context;
  • the concept of a ‘special situation’;
  • remission or repayment of duty for goods rejected by the importer as defective;
  • preparation of the dossier by the national customs authority and its transmission to the European Commission;
  • appeals before the General Court of the European Union and Court of Justice of the European Union;
  • rights of defence in case of unfavourable decisions; and
  • the role of the European Ombudsman.
The numerous lawyers, advisors, agents, and others who will greatly appreciate this book include EU and third-country trade lawyers and agents, compliance managers of export-import companies, officials of EU Member States and of international organizations dealing with customs issues, and traders and authorities of third countries that export goods to EU Member States. All will find here a constant resource that can be relied upon to answer virtually any pertinent question likely to arise.

EU Law, Taxation
1. Introduction to the General Principles.
2. Elements for Requesting Repayment and Remission.
3. Repayment and Remission Pursuant to Article 220 of the CCC
4. Repayment and Remission Pursuant to Article 239 of the CCC
5. Other cases of Repayment and Remission.
6. The Procedure to Lodge a Repayment or Remission Application..
7. The Repayment and Remission Procedure before the European Commission
8. The Appeals against the European Commission’s REM-REC Decisions
9. Appeals at a National Level.
10. The Procedure for Submitting an Application for Repayment or Remission before the Customs Authority in the Netherlands
11. The Procedure for Submitting an Application for Repayment or Remission before the Customs Authority in Belgium.

Series: Global Trade Law

Single Windows and Trade Facilitation ISBN 9789041158345
Published June 2015
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Theories and Practices of Compliance with WTO Law ISBN 9789041132284
Published September 2012
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Global Textiles and Clothing Trade: Trade Policy Perspectives ISBN 9789041138750
Published April 2012
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Trade, Health, and the Burden of Proof in WTO Law ISBN 9789041138255
Published December 2011
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India: Commercial Law, Customs and Taxation ISBN 9789041128362
Published August 2011
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Regulation of Energy in International Trade Law: WTO, NAFTA and Energy Charter ISBN 9789041132642
Published July 2011
Kluwer Law International
Globalization and Animal Law: Comparative Law, International Law and International Trade ISBN 9789041133380
Published April 2011
Kluwer Law International
Out of print
Legal Guide to GATS ISBN 9789041128249
Published November 2010
Kluwer Law International
Customs Law of East Asia ISBN 9789041133342
Published November 2010
Kluwer Law International
International Trade in Gambling Services ISBN 9789041132482
Published May 2010
Kluwer Law International
Mexico in the WTO: An Anatomy of its Participation in Dispute Proceedings ISBN 9789041131690
Published October 2009
Kluwer Law International