EU Customs Law

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.

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 Procedures 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 Table of Cases from the European Court of Justice and Court of First Instance Table of Cases from Other Jurisdictions Table of European Community Treaties Table of European Community Secondary Legislation Table of Legislation from Other Jurisdictions Table of International Agreements, Conventions, and Treaties