The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax. -- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references (pages 573-580) and index.
Formatted Contents Note
Introduction The customs union in its EU context Fundamental concepts of customs union The customs union : legislation and administration The common customs tariff : administration and interpretation International arrangements and agreements The origin of goods The valuation of goods Customs procedures : an overview Processing The debt and reliefs from duty Repayment and remission, decisions and appeals Planning for the future.
KJE7312 .L96 2018
EC customs law
Oxford, United Kingdom : Oxford University Press, 2018.