Buch, Englisch, 650 Seiten, Format (B × H): 156 mm x 234 mm
Buch, Englisch, 650 Seiten, Format (B × H): 156 mm x 234 mm
ISBN: 978-0-19-876492-2
Verlag: Oxford University Press
EC Customs Law is an important new study which places the law relating to customs duty in its broader international and EC context. It is a key resource for those already familiar to the area, whether as practitioners, government or Community officials, or graduate students, as well as an accessible introduction for readers who are coming to the subject for the first time. It aims, in particular, to highlight the role of the European Court of Justice in customs matters. After looking at the fundamental concepts of the customs union and the Community Customs Code and implementing regulations, the author moves on to consider the administration and interpretation of the Tariff, paying special attention to the decisions of the ECJ. Then the various international agreements and arrangements between the EC and third countries are considered, and their significance for traders, and the importance of international law generally, is emphasized. The book also deals with the important matters of the origin of goods and their valuation, customs entry and declarations, customs procedures, inward and outward processing, and approved uses and treatments. Chapters follow on the customs debt and reliefs from duty, repayment and remission of duty, and customs appeal. The book concludes with a short overview of some of the issues which are being addressed by the Commission and customs administration in deepening the customs union, and it looks, briefly, at some of the matters which traders must bear in mind in planning their activities.
