基本説明
Practical analysis of procedural provisions offers guidance on the legal treatment of goods in transit. In depth examination of the common customs tariff and customs valuation assists readers in gaining a greater understanding of the background of the subject.
Full Description
This work gives a practical overview of the legal aspects of the Free Movement of Goods and the working of the Customs Union within the European Union and their interpretation and application by the Court of Justice of the European Communities. The essential purpose of the free movement of goods and customs provisions of the EC Treaty is to contribute to the establishment of a common market that will ensure, amongst other things, free trade in goods between member states. The free movement of goods is the primary pillar on which the internal market within the European Community - the heart of the EU - is based.
This book analyses the operation of the customs union, with detailed treatment of the Community Customs Code and its implementing and associated measures. It also discusses the elimination of customs duties and charges having equivalent effect, and the elimination of quantitative restrictions and measures having equivalent effect in trade between Member States. It concludes with coverage of state monopolies of a commercial character, and the nuclear common market.
It derives from a section in the looseleaf Law of the EU (Vaughan & Robertson, eds), and is made available here for the benefit of those who do not subscribe to the looseleaf.
Contents
1. Introduction ; General ; The Customs Code Committee ; The Customs Territory of the Community ; 2. The Common Customs Tariff ; Scheme and Background ; Establishment of the Common Customs Tariff ; Application of the Common Customs Tariff ; Exclusions and Derogations ; Interpretation ; 3. Origin and valuation of goods ; The Origin of Goods ; Proof of Origin ; Importance of Origin ; Customs Valuation Generally ; Application of the Deductive and Computed Value ; Reasonable Means: The residual or 'fall-back' method of valuation ; 4. Provisions applicable to goods brought into the territory of the Community until they are assigned a customs-approved treatment or use ; Entry of Goods into the Customs Territory of the Community ; Presentation to Customs ; Summary Declaration and Unloading of Goods Presented to Customs ; Obligation to Assign Goods Presented to Customs to a Customs-approved Treatment or Use ; 5. Customs-approved treatment or use ; Assignment and Declarations to Customs ; Release for Free Circulation ; Community Transit ; Customs Procedures with Economic Impact ; Other Types of Customs-approved Treatment or Use ; Export ; 6. Privileged Operations ; 7. Customs debt ; 8. Appeals ; 9. Elimination of customs duties and charges having equivalent effect in trade between member states ; 10. Elimination of quantitative restrictions and measures having equivalent effects in trade between Member States ; Introduction ; Imports ; Exports ; Justifications for Restrictions on Trade between Member States ; Other Derogations from the Principle of the Free Movement of Goods ; 11. State Monopolies of a Commercial Character ; 12. The Nuclear Common Market
