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Customs Law in the European Union: Legal, Doctrinal and Jurisprudential Framework

Customs Law in the European Union: Legal, Doctrinal and Jurisprudential Framework

作者： José Rijo
出版商： Kluwer Law International
ISBN: 9789403538112
出版时间 November 2021
规格： Hardback
适应领域： European Union ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,711.20

￥1,659.86 Save ￥51.34 (3%)

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About this book:

Customs Law in the European Union is (one of) the first book(s) in English to critically evaluate the legal instruments of the European Union’s (EU’s) trade and customs policy—namely 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. The regulation of imports and exports by customs authorities deeply influences the activity of economic operators in international trade. The complexity of customs requirements and procedures makes it imperative for businesses to keep themselves abreast with the intricate mechanisms deriving from customs law.

What’s in this book:

Providing nonpareil guidance for adopting the best customs solutions for international trade operations, the book elucidates the following vital elements of relevant law and procedure:
- 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: FTAs and 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.
How this will help you:

This unique book will prove to be an indispensable tool for all companies involved with import/export to and from Europe. It will be highly appreciated worldwide by in-house counsel, purchasing and supply chain departments, customs brokers, logistic and forwarding operators, customs officers, and interested academics both in and outside the EU.
About the Author

CHAPTER 1

Brief Introductory Remarks

CHAPTER 2

European Union: A Paradigm of Economic Integration

CHAPTER 3

Rights and Obligations Deriving from European Union Customs Law

CHAPTER 4

The Economic Dimension of the European Customs Law

CHAPTER 5

The Declarative Dimension of the European Customs Law

CHAPTER 6

Fiscal Dimension of the European Union Customs Law

Bibliography

Index

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