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EC Customs Law 2nd Revised edition [Hardback]

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(Tax Chambers, 15 Old Square)
  • Format: Hardback, 636 pages, height x width x depth: 242x163x38 mm, weight: 1063 g
  • Series: Oxford European Union Law Library
  • Pub. Date: 27-Mar-2008
  • Publisher: Oxford University Press
  • ISBN-10: 0199216746
  • ISBN-13: 9780199216741
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  • Price: 342,45 €*
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EC Customs Law 2nd Revised editionLarger Image
  • Format: Hardback, 636 pages, height x width x depth: 242x163x38 mm, weight: 1063 g
  • Series: Oxford European Union Law Library
  • Pub. Date: 27-Mar-2008
  • Publisher: Oxford University Press
  • ISBN-10: 0199216746
  • ISBN-13: 9780199216741
Other books in subject:
Permanent link: https://www.kriso.ee/db/9780199216741.html
Keywords:
EC Customs Law places the law relating to customs duty in the context of the EC and international trade. This fully updated second edition covers significant changes in EC customs procedure, legislation, and case-law since the first edition. It includes coverage of the recently implemented 2005 amendments to the Community Customs Code, and an exploration the impact of major expansion of the customs union as the EU continues to grow.

The book first examines the fundamental concepts of the customs union, the Community Customs Code and its implementing regulations, moving on to consider the administration and interpretation of the Tariff, paying special attention to the decisions of the European Court of Justice in this area. Lyons then explores the importance of international law and the significance for traders of international agreements and arrangements between the EC and third countries. He then covers the important issues 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, closing with an evaluation of the future of EC customs law including proposals for a new Customs Code.

Reviews

...a welcome contribution to the body of literature on EC law. It is well researched and is the most comprehensive and updated book on EC customs law available. * Patricia Garcia-Duran Huet, Journal of Contemporary European Research Vol 6 No 1 (2010) * This second edition of Lyons' book on EC Customs Law is built on the same principles as those that made a success of the first one in the academic and customs community: a comprehensive presentation [ of] the customs union and related legislation in its international and Community context...Beyond the presentation of the rules, EC Customs Law provides an in-depth analysis of the role of the various actors both in the production and the administration of customs law...and, last but not least, contains an amazing amount of references to relevant and up-to-date case-law...What is now commonly referred to as "Lyons" has become, since its first edition, a standard reference work for practitioners in the field of trade and customs legislation and will without any doubt continue to be so for a long time to come. * Jean-Michel Grave, Common Market Law Review, 2009, Vol 46 issue 4 * This fully updated second edition gives consideration to the changes in EC customs procedure, legislation, and case law since the first publication of the book. In this respect it includes coverage of the recently implemented 2005 amendments to the Community Customs Code and refers throughout to modernised legislation. * The European Legal Forum 5/6 * The second edition of Timothy Lyons' book on EC Customs Law is simply the most up to date and comprehensive handbook on customs matters currently available in the English language...This is a book for lawyers litigating customs cases in Court, for the judges that will have to decide those cases, for scholars but also for those dealing with legal customs issues in the national customs administrations or in private companies...I could find nothing in the second edition of Lyons book that needs to be improved. * Davide Rovetta, Global Trade and Customs Journal, Volume 4, Issue 11/12, 2009 * Review from Previous Edition ...a comprehensive exposition of this very dynamic and technical field of law...The writing is skilful...such an achievement could not have been possible without the author's profound knowledge and experience...a most valuable contribution...essential reading to all those concerned with trade and customs law...Timothy Lyons has succeeded in writing an interesting and useful book in a highly complex and constantly evolving field of law. * Christina Moëll, European Law Review * The second edition of Timothy Lyons' book on EC Customs Law is simply the most up to date and comprehensive handbook on customs matters currently available in the English Language...the book is drafted in a way that renders it very easy to understand customs law, while at the same time the author is able to enter in details of very technical matters where this is appropriate...I could find nothing in the second edition of Lyons book that needs to be improved. * Davide Rovetta, Global Trade and Customs Journal 4.11/12 * The capacity of the author both to analyse and to apply critically a transversal juridicial knowledge, with interpretation of provisions of different legal fields, namely constitutional law, administrative law, trade law and competition law, places this book as a unique reference, both at national and international levels. Also, it is a realistic book written by an experienced author who does not forget the pace of change and who anticipates for the reader future developments in European Community (EC) customs law. * Gloria Teixeira, British Tax Review *

Table of Cases from the European Court of Justice and Court of First Instance
xxix
Table of Cases from Other Jurisdictions
lvvi
Table of European Community Treaties
lix
Table of European Community Secondary Legislation
lxi
Table of Legislation from Other Jurisdictions
lxxv
Table of International Agreements, Conventions, and Treaties
lxxvii
Introduction
1(24)
Customs duties and customs unions: a broader perspective
2(5)
The economics of customs unions
5(2)
The international dimension in Community customs law
7(7)
GATT and the WTO
14(3)
GATT94 and EC customs law
17(6)
The primacy of international agreements
18(3)
GATT and direct effect
21(2)
The EC's customs union
23(2)
The Customs Union In Its Community Context
25(38)
The customs union: economic and social objectives
26(2)
The legal context of the customs union
28(25)
The customs union, free movement of goods, and transit
28(4)
The Common Agricultural Policy (CAP) and customs law
32(1)
The customs union and internal taxation
33(4)
Article 90
37(4)
The customs union: VAT and turnover taxes
41(3)
The customs union and state aid
44(1)
The customs union and competition law
45(2)
The common commercial policy and external affairs
47(5)
Anti-dumping and countervailing duties
52(1)
Customs Law and the EU
53(3)
The financial context of customs duty: own resources
56(7)
General obligations concerning own resources
58(5)
Fundamental Concepts of the Customs Union
63(32)
The nature of the Community's customs union
63(5)
A customs union not a free trade area
63(3)
Euratom and ECSC
66(2)
The common customs tariff
68(2)
The prohibition of internal customs duties and equivalent charges
70(14)
What is a customs duty or charge having equivalent effect?
72(1)
Regional duties
73(3)
The relevance of a charge's purpose and use
76(3)
Prohibited charges need dnot be payable to the Memeber State
79(1)
Charges for services may be prohibited charges
80(1)
Are the activities charged for required or permitted under Community law?
81(1)
Is the activity a service to the payee?
81(2)
Is the amount of the charge legitimate?
83(1)
The nature of `goods'
84(5)
Treaty goods
85(1)
Goods: a broad concept
85(3)
Community goods
88(1)
Free circulation
89(3)
The customs territory of the Community
92(3)
The Customs Union: Legislation and Administration
95(35)
The CCC
97(18)
The nature of the CCC
98(2)
The contents of the CCC
100(4)
Amendments to the CCC
104(1)
Amendments in 1996
105(1)
Amendments in 1999
106(1)
Amendments in 2000
106(2)
Amendments in 2005
108(1)
Modernized Customs Code
109(2)
The application and interpretation of the CCC
111(4)
The implementing regualtion
115(3)
The Commission: customs law and administration
118(2)
The Member States: customs law and administration
120(4)
Penalties for customs offences
122(2)
Cooperation between Member States and with the Commission
124(4)
Cooperation in relation to recovery
124(1)
Cooperation in relation to the application of customs law
125(3)
The Trader, the Member States and the Commission
128(2)
The Common Customs Tariff: Administration and Interpretation
130(55)
What is the tariff?
131(1)
Elements of the tariff
132(13)
The Combined Nomenclature
132(1)
Its function, history, and basis
132(2)
The CN: what is it?
134(1)
Customs duties: common features---different types
135(3)
The alteration and suspension of customs duties
138(1)
Tariff quotas
139(2)
Tariff quotas: applications and licences
141(1)
Management of tariff quotas
142(1)
Allocation iof quotas
143(1)
Traditional trade flows
144(1)
Order of applications---first come first served
145(1)
Application according to quantity requested
145(1)
TARIC and the tariff regulations
145(7)
The Commission's discretions in applying the CN and TARIC
147(1)
Case law on the Commission's role
148(2)
Classification regulations
150(2)
The tariff, the Court of Justice, and the requirement of objectivity
152(15)
The role of the Court of Justice and national courts
153(4)
The Court of Justice's general approach and the requirement of objectivity
157(2)
Time that objective characteristics considered
159(1)
Evidence of objective characteristics
160(1)
Specific considerations relating to objectivity
160(1)
Advances in medical science
161(1)
Artistic merit
161(1)
Breeding methods
161(1)
Functions which the product facilitates
161(1)
Geographical origin
162(1)
Intention and the creation of products
162(1)
The intended use of products and their presentation
162(2)
Manufacturing and processing of products
164(1)
Sight and sensory perception
164(2)
Technological innovation
166(1)
Interpretation of the tarffic: rules and aids
167(11)
General rules regarding the CN
167(1)
`A'---General rules for the interpretation of the CN
167(4)
`B'---General rules applicable to both nomenclature and duties
171(1)
Notes and opinions of the WCO and the Community
172(3)
Case law generally
175(1)
Case law on specific goods and classification headings
176(2)
The provision of information by customs authorities
178(7)
Issuing binding information
178(2)
Relying upon binding information
180(1)
The uses of binding information
181(1)
Binding information: validity and invalidity
181(2)
The UK and binding information
183(2)
International Arrangements and Agreements
185(42)
Autonomous Community measures
187(13)
The generalized system of preferences (GSP)
188(3)
The benefits of the GSP
191(2)
Loss of benefits
193(1)
Administrative matters
194(1)
Overseas Countries and Territories
195(2)
The Overseas Association Decision
197(3)
Agreements
200(14)
The EEA Agreement
202(2)
The Europe Agreements and the Stabilization and Association agreements
204(2)
Association agreements
206(1)
Cooperation, trade, and development agreements: Yaounde, Lome, and Cotonou
207(5)
Cooperation agreements
212(1)
Partnership and cooperation agreements
213(1)
Trade and cooperation agreements
213(1)
Applying and interpreting international agreements
214(8)
Agreements as part of the Community legal order
214(1)
The Court as interpreter of the agreements
215(2)
Charges having equivalent effect
217(2)
Traders' directly effective rights
219(3)
The role and influence of international law
222(5)
The Origin of Goods
227(56)
Rules of origin: what they concern and their function
228(2)
Multilateral international agreements and non-preferential origin
230(5)
Kyoto: Specific Annex K and Annex D1
231(2)
Criteria for establishing origin
233(2)
The CCC and non-preferential origin
235(12)
Origin in only one country
235(2)
Maritime matters
237(1)
Territorial sea: CCC, Article 23.2 and 23.3
237(1)
Products taken from the sea: Article 23(f)
238(1)
Exclusive rights to exploit the seabed: Article 23(h)
238(2)
Origin in more than one country
240(1)
`Last' processing or working
241(1)
`Substantial' processing or working
241(2)
Assembly operations
243(1)
CCC, Article 25 and origin shopping
244(2)
Special rules for particular products
246(1)
Preferential origin
247(17)
The generalized system of preferences (GSP)
249(1)
Origin in a single country
250(1)
Origin in two or more countries
251(1)
Unit of qualification, accessories, and sets
252(1)
Norway and Switzerland
253(1)
Regional cumulation
253(1)
The least-developed countries
254(1)
The Overseas Countries and Territories
255(1)
Other Community measures governing origin
256(1)
Preferential origin under international agreements
257(1)
The EEA
257(2)
Full and regional cumulation
259(1)
The Europe Agreements
260(1)
Agreements with EFTA
261(1)
Euro-Mediterranean Agreements
261(1)
The ACP states
262(2)
Proof of origin, customs authorities, the Commission and the trader
264(19)
Proof of origin
265(1)
Proof of origin and the Kyoto Convention
265(1)
Proof of origin and the GSP
266(1)
Certificate of origin form A
267(1)
The obligations of the competent authorities
267(1)
Invoic declarations
268(1)
Single or global proffs of origin?
269(1)
Presentation of the proof of origin
269(1)
Errors in certificates and declarations
270(1)
Transactions for which certificates of origin are unnecessary
270(1)
Evidence of the status of Community goods
270(1)
Proof of origin and international agreements
271(1)
Administrative cooperation
272(1)
Administrative cooperation and the GSP
272(1)
Subsequent verification of origin
273(2)
Case law on relations between importing and exporting states
275(2)
The Commission and subsequent verification
277(2)
The importer and subsequent verification
279(4)
The Valuation of Goods
283(36)
Customs valuation and international agreements
285(3)
The normal price and the transaction value
286(2)
Valuation and Community law
288(4)
Simple, equitable, and commercial---not arbitrary or fictitious
288(1)
Rates of exchange
289(1)
Valuation for customs duty purposes only
290(1)
The transaction value and alternatives to it
290(2)
Determining the transaction value
292(12)
Which sale is relevant?
292(2)
What is `the price actually paid or payable'?
294(2)
Additions to the price actually paid or payable
296(4)
Exclusions from the price actually paid or payable
300(1)
Limitations on the use of the transaction value
301(1)
Related sellers and buyers
302(2)
Alternatives to the transaction price
304(9)
The value of identical goods
305(1)
The value of similar goods
306(1)
The value based on unit price: the deductive method
306(2)
The computed value
308(1)
The elements of computed value
309(1)
The default method
310(1)
Simplified procedures for certain perishabel goods
311(2)
Items excluded from customs value
313(2)
Declarations of value
315(4)
Customs Entry and Declaration
319(21)
Entry of goods into the customs territory
321(9)
Pre-entry procedure
321(2)
Customs supervision
323(1)
The duration of supervision
323(1)
Duty to convey goods to a customs office
324(1)
Presentation of goods to a customs authorities
325(1)
Summary declaration
326(1)
Temporary storage
326(2)
Extending the time of temporary storage
328(2)
Global applications for extension
330(1)
The declarant and customs declarations
330(10)
The declarant
330(1)
The declaration
331(1)
The purpose of the declaration
331(1)
The form of the standard declaration
332(1)
Documents accompanying the declaration
333(1)
Incomplete and simplified procedures
334(1)
Importes' obligations as regards the customs declaration
335(1)
Lodging and acceptance
336(1)
Amending and invalidating the declaration
336(1)
Examination of the declaration and the goods
337(1)
Release of goods
338(1)
Post-clearance examination of declarations
339(1)
Customs Procedures and Approved Uses and Treatments
340(64)
Customs controls in a customs union
341(3)
Summary entry and exit declarations
344(1)
Proving the existence of community goods
344(3)
Rules governing customs procedures with economic impact
347(6)
General provisions relating to authorizations
348(1)
Applications for authorization
349(1)
Where to apply
350(1)
Single authorizations
351(1)
The examination of economic conditions
351(1)
Decisions on authorizations
352(1)
The period for which authorizations are effective
352(1)
The authorized economic operator
353(2)
Release for free circulation and `end use'
355(4)
Authorization for favourable treatment
356(2)
The contents and duration of an authorization
358(1)
The transfer of goods subject to an authorization
358(1)
Transit procedure
359(7)
The Kyoto Covention
362(1)
International agreements creating transit regimes
362(1)
The TIR Convention
363(1)
TIR and ATA procedures and the Implementing Regulation
364(1)
The Convention on Common Transit
365(1)
Community transit
366(10)
The external transit procedure
368(1)
The internal transit procedure
369(1)
Simplifications
370(1)
The responsibilities of the principal/holder
371(1)
The transit declaration and formalities on departure, en route, and at destination
371(1)
The end and discharge of the procedure
372(1)
Paperless procedures
373(1)
The principal's guarantee
374(1)
Irregularities and the customs debt
375(1)
Customs warehousing
376(7)
Community legislation
377(1)
Goods capable of being stored
378(1)
Storing and handling the goods
379(1)
Customs warehouses
380(1)
Responsibilities of warehouse-keeper and depositor
381(1)
Authorization
382(1)
Processing under customs control
383(4)
Community legislation
384(1)
Authorization
384(2)
Operation of the procedure
386(1)
Calculating the customs debt
386(1)
Temporary admission
387(7)
Community legislation
389(1)
Period of temporary importation
390(1)
Total relief from import duty
391(1)
Partial relief from import duty
392(1)
ATA carnet
393(1)
The customs debt
393(1)
Discharge of the procedure
394(1)
Export
394(3)
Customs-approved treatments and uses which are not customs procedures
397(7)
Freezones and warehouses
397(1)
The designation of free zones and warehouses
398(1)
Entry to a zone or warehouse
399(1)
Use of goods and activity within free zones and warehouses
400(2)
Removal of goods from free zones or warehouses
402(1)
Valuation
402(1)
Re-exportation, destruction, and abandonment
403(1)
Inward and Outward Processing
404(29)
The Inward Processing Procedure
404(17)
What it is and why it is necessary
404(1)
Inward Processing: a Community procedure
405(1)
The suspension system and the drawback sytem
406(2)
The equivalent compensation and prior exportation systems
408(1)
The equivalent compensation systme
408(1)
The prior exportation system
409(1)
Triangular traffic system
410(1)
Permitted processing operations
410(1)
Authorization
410(1)
The form of the application
410(1)
Conditions for authorization
411(1)
Economix conditions
411(2)
Content of authorization
413(1)
The rates of duration and yield of the procedure
413(1)
The durationof the procedure and the period for discharge
413(2)
Rates of yield
415(1)
Movement of goods within the procedure
415(1)
The customs debt
416(2)
Calculating the proportion of import goods in compensating products
418(1)
The quantitative scale method
418(1)
The value scale method
419(1)
Discharge of the procedure
420(1)
Administrative cooperation
421(1)
Outward Processing
421(12)
What it is and why it is necessary
421(1)
Outward processing: a Community procedure
422(1)
The standard exchange and prior importation systems
423(1)
The standard exchange system
423(1)
Prior importation system
424(1)
Triangular traffic system
424(1)
Permitted processing operations
424(1)
Authorization and entry
425(1)
The form of the application
425(1)
Conditions for authorization
425(1)
The content of the authorization
426(1)
Entry of goods for the arragenments
426(1)
The duration and yield of the procedure
427(1)
The duration of the procedure
427(1)
The rate of yield
427(1)
Relief from import duty
428(1)
The method of relief
428(1)
Reasonable means
429(1)
Reduced and zero rates of duty
430(1)
Preferential rates of duty
430(1)
Repair of temporary export goods
431(1)
Calculating the proportion of temporary export goods in compensatinig products
431(1)
The aggregated discharge procedure
432(1)
Administrative cooperation
432(1)
The Customs Debt and Reliefs From Duty
433(40)
Security for the customs debt
434(3)
Compulsory security
435(1)
Security at the option of the customs authorities
435(1)
Types of security
436(1)
Maintenance of, additions to, and release of security
437(1)
Incurring a customs debt: the basic rules
437(11)
The debt on importation
439(1)
The debt on importation for breach of customs law
440(1)
Unlawful introduction of goods into the customs territory
440(1)
Unlawful removal of goods from supervision
441(1)
Failure to fulfil obligations or comply with conditions
442(3)
Unauthorized consumption or use of goods
445(1)
Two situations in which there is no debt on importation
445(1)
Reliefs and exemptions
446(1)
The debt on exportation
446(1)
The debt on exportation for breach of customs law
447(1)
Removal of goods from the customs territory without a declaration
447(1)
Failure to comply with conditions
447(1)
Reliefs and exemptions
447(1)
The significance of the time and place at which a customs debt is incurred
448(1)
Recovering a customs debt
449(6)
Calculating the debt
449(1)
Entry in the accounts
450(1)
Time limits for entry in the accounts
450(1)
Extension of time periods
451(1)
Subsequent entry into the accounts
452(1)
Communication to the debtor
453(2)
Post-clearance recovery
455(5)
National authorities, post-clearance recovery, and non-entry in the accounts
456(1)
The Commission, post-clearance recovery, and non-entry in the accounts
457(3)
Payment of the customs debt
460(4)
The Obligation to pay, and the prescribed periods
460(1)
Deferment of payment
461(1)
Methods of deferment
462(1)
Periods of deferment
462(1)
Payment facilities other than deferment
463(1)
Interest
463(1)
Extinction of a customs debt
464(1)
Reliefs from duty
465(5)
Heads of relief from import duty
466(3)
Heads of relief form export duty
469(1)
Other privileges
470(3)
Returned goods
470(2)
Products of sea fishing
472(1)
Repayment, Remission, and Appeals
473(54)
Repayment or remission: an introduction
473(2)
Four groups of situations in which repayment or remission is made
474(1)
Duty not owed or improper entry in the accounts: CCC, Article 36
475(11)
CCC, Article 220.2(a)-(c)
476(1)
CCC, Article 220.2(b): Error on the part of the customs authorities
477(3)
CCC, Article 220.2(b): Detectability
480(4)
CCC, Article 220.2(b): Good faith
484(2)
Relief where declaration invalidated or defective goods
486(1)
Customs declaration invalidated: CCC, Article 237
486(1)
Defective goods: CCC, Article 238
486(1)
Repayment and remission in other situations: CCC, Article 239
487(8)
No deception or obvious negligence
488(2)
Situations giving rise to repayment or remission under Article 900
490(3)
Situations under Article 901
493(1)
Returned goods: Article 903
494(1)
The general fairness clause: Article 905
495(7)
What is a special situation?
496(2)
Examples of situations giving rise to special situations
498(1)
Access to the Official Journal
498(1)
Mistakes by traders
499(1)
Fraud by commerical operators and official investigations
499(1)
Mistakes by customs authorities, the Commission, and others
500(2)
Applications under CCC, Article 239.2
502(8)
The case to the Commission and the Commission's role
503(2)
Representations to the Commission
505(2)
The Commission's decision
507(1)
The Commission's discretion
508(2)
Generally applicable procedural matters
510(5)
Applications for repayment or remission
510(1)
The form and nature of the application
510(1)
The grounds of the application
511(1)
Decision pending
511(1)
The decision
512(1)
Interest on repayments
513(1)
Loss of entitlement to repayment or remission
514(1)
Repayment or remission in error
514(1)
Repayment or remission where quotas and other arragements apply
514(1)
Situations which do not give rise to relief
515(1)
Appeals
516(11)
Decisions
517(1)
Annulment, revocation, and amendment
518(1)
the appeal, suspension of the decision, and the provision of security
518(1)
The provision of security
519(1)
The UK's appeal procedure
520(2)
Ancillary and non-ancillary matters
522(1)
The provision of security prior to an appeal
523(1)
Security and unconditional rights of appeal
524(1)
Production of documents
525(2)
Planning for the Future
527(6)
Planning for the future by the Council, the Commission, and Member States
528(3)
Customs 2007 and Customs 2013
529(2)
Planning for the future by traders
531(2)
Conclusion 533(2)
Suggestions for Further reading 535(4)
Index 539
Timothy Lyons QC is at Tax Chambers, 15 Old Square