Customs law in the European Union : legal, doctrinal and jurisprudential framework

Resource Information

The work Customs law in the European Union : legal, doctrinal and jurisprudential framework represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Customs law in the European Union : legal, doctrinal and jurisprudential framework

Creator

• Rijo, J

Subject

• Union Customs Code
• appeal
• collection of tax
• customs law
• customs valuation
• dumping
• ECJ case law
• free trade agreement
• import duty
• proof of origin of goods
• rules of origin
• tariff
• trade
• export duty

Language

eng

Summary

This book evaluates the legal instruments of the European Union’s trade and customs policy - the Union Customs Code and its regulatory instruments, taking account of doctrinal contributions and the jurisprudential acquis of the Court of Justice of the EU. It provides insight in the following customs mechanisms and procedures: submission of goods to customs; types of customs declaration; the EU’s harmonized commodity description and coding system; setting of import and export duties; evaluation of the customs value of goods; determination of tariff quotas or suspensions; collection and payment of duties; proof of origin of goods; preferential arrangements: free trade agreements (FTAs) and Generalised Scheme of Preferences (GSP); customs debt and guarantees; issues raised by under-evaluation and under-invoicing of goods and false certifications of the origin of goods; effect of unfair competition practices (dumping and trade defense); right to appeal customs authority decisions; storage; and taxation

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Global Trade Law Series

Series volume

56