Description du livre
The fourth edition of EU Customs Law provides a rigorous and thorough examination of all aspects of EU Customs Law.
The work begins by analyzing the international law framework of the EU customs union and their economics, emphasizing the customs union as the foundation of the EU project, while also exploring its relationship with the free movement of goods. The evolution of customs legislation is outlined, covering the interpretation and application of customs legislation, customs administrative structures, the financial significance of customs duties and examining the proposed EU Customs Authority and the EU Customs Data Hub.
The tariff system and the EU's combined nomenclature are discussed, along with various international arrangements. The rules of non-preferential and preferential origin are also examined, including those relating to the pan-Euro-Mediterranean area and the EU-UK trade agreement. Customs valuation and practical aspects such as customs declarations, procedures, customs debt, repayment, remission, and appeals are addressed.
Comprehensive and thought-provoking, this authoritative book reflects on the history, current status, and future of EU customs law.