EU Customs Law - Third Edition

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.

1: Introduction
2: The Customs Union in its Community Context
3: Fundamental Concepts of the Customs Union
4: The Customs Union: Legislation and Administration
5: The Common Customs Tariff: Administration and Interpretation
6: International Arrangements and Agreements
7: The Origin of Goods
8: The Valuation of Goods
9: Customs Entry and Declaration
10: Customs Procedures and Approved Uses and Treatments
11: Inward and Outward Processing
12: The Customs Debt and Reliefs From Duty
13: Repayment, Remission, and Appeals
14: Planning for the Future
Table of Cases from the European Court of Justice and Court of First Instance
Table of Cases from Other Jurisdictions
Table of European Community Treaties
Table of European Community Secondary Legislation
Table of Legislation from Other Jurisdictions
Table of International Agreements, Conventions, and Treaties