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The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.
The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in
Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and
The regulation of imports and exports by customs authorities profoundly affects the activity of economic operators in international trade. This is (one of) the
The author of this book believes that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices,