EC Customs Law places duty law in its broader international and EC context. It considers the fundamental concepts of the customs union, the Community Customs Code, the implementing regulations, and the Tariff. Customs procedures, approved uses, and treatments are dealt with along with the customs debt and reliefs from duty, repayment and remission of duty, and customs appeal.

Readership: Trade law and customs duty practitioners; government officials and policy-makers; scholars and students of trade and customs law.

Contents/contributors

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

650 pages

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