Finance Act 1998 Section 37 Appointed Day Order 1999

Author : Timothy John Lyons
Publisher : Oxford University Press, USA
ISBN 13 : 9780198764922
Total Pages : 596 pages
Book Rating : 4.7/5 (649 download)

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Download or read book EC Customs Law written by Timothy John Lyons and published by Oxford University Press, USA. This book was released on 2001 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: EC Customs Law is an important new study which places the law relating to customs duty in its broader international and EC context. It is a key resource for those already familiar to the area, whether as practitioners, government or Community officials, or graduate students, as well as anaccessible introduction for readers who are coming to the subject for the first time. It aims, in particular, to highlight the role of the European Court of Justice in customs matters.After looking at the fundamental concepts of the customs union and the Community Customs Code and implementing regulations, the author moves on to consider the administration and interpretation of the Tariff, paying special attention to the decisions of the ECJ. Then the various internationalagreements and arrangements between the EC and third countries are considered, and their significance for traders, and the importance of international law generally, is emphasized.The book also deals with the important matters of the origin of goods and their valuation, customs entry and declarations, customs procedures, inward and outward processing, and approved uses and treatments. Chapters follow on the customs debt and reliefs from duty, repayment and remission of duty,and customs appeal. The book concludes with a short overview of some of the issues which are being addressed by the Commission and customs administration in deepening the customs union, and it looks, briefly, at some of the matters which traders must bear in mind in planning theiractivities.