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European Union Customs Code by Tom Walsh

European Union Customs Code

By Tom Walsh


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If you would like help in understanding the EU Customs Code, here is your answer.

The author of this new book believes that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices, and that they determine the broad framework of customs legislation.

Based on this, he explains how these principles are enshrined in European customs law, and how they work in practice.

He takes into account the full spectrum of laws interwoven with EU customs law, including EU treaty provisions, CJEU case law, international conventions, and national laws – both constitutional and criminal, along with authoritative commentaries from other experts.

The result is a work covering every practical topic and issue stemming from the EU’s Community Customs Code (CCC), helping you make your legal decisions based on the latest knowledge.

Its comprehensive coverage includes:

  • 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
  • jurisprudence of the CJEU governing the CCC

You’ll find out how the individual legal components interface and fuse with each other, the order in which they do so, and what legal effect they have within Member States’ legal systems.

This work provides you with a unique source of information for the legal materials and authoritative interpretations available in this area. You’ll also find extensive cross-referencing notes to each CCC provision, leading directly to all related areas.

Who should read this book?

Customs law is important because of its key role in the monitoring and management of international trade. For this reason, this book will prove a key resource if you are involved in:

  • the globalisation of trade
  • fraud
  • the threat from terrorism through the international supply chain
  • the increased volume of trade and just-in-time delivery
  • the growth of electronic commerce – whether from a business, legal, administrative, or academic perspective.

Resources Table of Contents
Pages 1184
Publish Date 04/22/2015
Publish Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041152329
SKU 10057779-0001
Table of Contents

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