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EU Customs Law 3rd Revised edition [Kõva köide]

Timothy Lyons (Barrister, 39 Essex Chambers)

Formaat: Hardback, 704 pages, kõrgus x laius x paksus: 253x178x44 mm, kaal: 1358 g
Sari: Oxford European Union Law Library
Ilmumisaeg: 12-Jul-2018
Kirjastus: Oxford University Press
ISBN-10: 0198784023
ISBN-13: 9780198784029

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Formaat: Hardback, 704 pages, kõrgus x laius x paksus: 253x178x44 mm, kaal: 1358 g
Sari: Oxford European Union Law Library
Ilmumisaeg: 12-Jul-2018
Kirjastus: Oxford University Press
ISBN-10: 0198784023
ISBN-13: 9780198784029

Teised raamatud teemal:

Püsilink: https://www.kriso.ee/db/9780198784029.html

Märksõnad:

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 Modernized Community Customs Code and Implementing Regulation 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.

Arvustused

All those concerned with trade law and with the operation of the customs union will welcome this clear, expert, and systematic exposition of the subject. Because of its focus on the guiding principles, as developed in particular in the case law of the Court of Justice, and by its emphasis on the place of customs law within the Community legal system and international law, the book will appeal also to an even wider readership. * Wordtrade.com *

Table of Cases from the European Court of Justice and General Court

xxiii

Table of Cases from Other Jurisdictions

Table of International Agreements, Conventions, and Treaties

liii

Table of European Community and European Union Treaties

lxi

Table of Legislation for Other Jurisdictions

lxv

Table of European Union Legislation

lxvii

1 Introduction

A Customs Duties and Customs Unions: In Europe and Around the World

(17)

1 Customs unions: Europe and the creation of the EEC

(4)

2 Customs unions around the world

(2)

3 The economics of customs unions

(1)

3.1 Viner and customs union theory

(1)

3.2 Viner, the pioneer of second-best theory?

(3)

3.3 Customs union theory developed

(3)

3.4 Customs union theory, policy-makers, and the EU

(3)

B The International Dimension in EU Customs Law

(5)

C GATT and the WTO

(3)

D GATT 94 and EU Customs Law

(6)

1 The primacy of international agreements

(2)

2 GATT: Direct reliance

(3)

E The EU's Customs Union

(2)

2 The Customs Union in its EU Context

(43)

A The Customs Union: Economic and Social Objectives

(1)

B The Customs Union: The Internal Market, Tax, Competition, and Commercial Policy

(26)

1 The customs union, free movement of goods, and transit

(3)

2 The Common Agricultural Policy (CAP) and customs law

(2)

3 The customs union and internal taxation

(3)

3.1 Article 110

(4)

4 The customs union: VAT and turnover taxes

(3)

5 The customs union and state aid

(1)

6 The customs union and competition law

(1)

7 The common commercial policy and external affairs

(5)

7.1 The commercial policy: Competence and validity

(2)

7.2 Anti-dumping and countervailing duties

(1)

C Customs and the Area of Freedom, Security, and Justice

(3)

D The Financial Context of Customs Duty: Own Resources

(5)

1 General obligations concerning own resources

(3)

E Customs' Mission: Supervising Legitimate Trade, Preventing Illegal Activity

(6)

3 Fundamental Concepts of the Customs Union

(32)

A The Nature of the EU's Customs Union

(4)

1 A customs union, not a free trade area

(3)

2 Euratom and the ECSC

(1)

B The Common Customs Tariff

(2)

C The Prohibition of Internal Customs Duties and Equivalent Charges

(12)

1 What is a customs duty or charge having equivalent effect?

(1)

1.1 Regional duties

(3)

1.2 The relevance of a charge's purpose and use

(2)

1.3 Prohibited charges need not be payable to the Member State

(1)

1.4 Charges for services may be prohibited charges

(1)

1.4.1 Are the activities charged for required or permitted under EU law?

(1)

1.4.2 Is the activity a service to the payee?

(1)

1.4.3 Is the amount of the charge legitimate?

(1)

D `Goods' in the EU

(6)

1 Goods in the customs union

(3)

2 Fundamental freedoms and `goods'

(1)

3 Union goods

100

(2)

E Free Circulation

102

(3)

1 TFEU Article 29

102

(2)

1.1 Duty which is `payable' must be `levied'

104

(1)

1.2 Drawback

105

(1)

F The Customs Territory of the Union

105

(5)

1 The extent of the EU customs territory

106

(2)

2 Customs unions of which the EU is a member

108

(2)

4 The Customs Union: Legislation and Administration

110

(44)

A Primary Customs Legislation in the EU

112

(18)

1 From 1 July 1968 to 1992

112

(1)

2 The Community Customs Code

113

(1)

2.1 The contents of the CCC

114

(1)

2.2 Amendments to the CCC

115

(1)

2.2.1 Amendments in 1996

115

(1)

2.2.2 Amendments in 1999

116

(1)

2.2.3 Amendments in 2000

116

(2)

2.2.4 Amendments in 2005

118

(1)

3 The Modernized Customs Code

119

(1)

4 The Union Customs Code

120

(1)

4.1 The content of the UCC

121

(3)

4.2 The application of the UCC

124

(2)

4.3 Interpretation of the UCC

126

(4)

B Secondary Customs Legislation

130

(7)

1 The nature of secondary legislation under the CCC

130

(1)

2 The nature of secondary legislation under the UCC

131

(2)

3 Regulation 2454/93

133

(2)

4 Delegated and implementing legislation under the UCC

135

(1)

4.1 Delegated legislation

135

(1)

4.2 Implementing legislation

136

(1)

C The Commission: Customs Law and Administration

137

(2)

D The Member States: Customs Law and Administration

139

(7)

1 Penalties for customs irregularities

141

(1)

1.1 The Trade Facilitation Agreement and penalties

142

(1)

1.2 The UCC and penalties

142

(1)

1.3 Effective, proportionate, and dissuasive penalties

143

(1)

1.4 Penalties and the proposal of 2013

144

(2)

E Cooperation between Member States and with the Commission

146

(6)

1 Cooperation in relation to recovery

148

(1)

2 Cooperation in relation to the application of customs law

149

(3)

F The Trader, the Member States, and the Commission

152

(2)

5 The Common Customs Tariff: Administration and Interpretation

154

(55)

A What Is the Tariff?

155

(1)

B Elements of the Tariff

156

(11)

1 The combined nomenclature

156

(1)

1.1 Its function, history, and basis

156

(2)

1.2 The CN: What is it?

158

(1)

2 Customs duties: Common features---different types

159

(2)

3 The alteration and suspension of customs duties

161

(1)

4 Tariff quotas

162

(1)

4.1 Tariff quotas: Applications and licences

163

(1)

4.2 Management of tariff quotas

164

(1)

4.3 Allocation of quotas

165

(1)

4.3.1 Traditional trade flows

166

(1)

4.3.2 Order of applications---first come first served

166

(1)

4.3.3 Application according to quantity requested

167

(1)

C TARIC and the Tariff Regulation

167

(7)

1 The Commission's discretions in applying the CN and TARIC

168

(1)

1.1 Case law on the Commission's role

169

(2)

1.2 Classification regulations

171

(3)

D The Tariff, the Court of Justice, and the Requirement of Objectivity

174

(9)

1 The role of the Court of Justice and national courts

175

(5)

2 The Court of Justice's general approach and the requirement of objectivity

180

(2)

2.1 Time that objective characteristics considered

182

(1)

2.2 Evidence of objective characteristics

182

(1)

3 Specific considerations relating to objectivity

183

(6)

3.1 Advances in medical science

183

(1)

3.2 Artistic merit

183

(1)

3.3 Breeding methods

183

(1)

3.4 Functions which the product facilitates

184

(1)

3.5 Geographical origin

184

(1)

3.6 Intention and the creation of products

184

(1)

3.7 The intended use of products and their presentation

184

(2)

3.8 Manufacturing and processing of products

186

(1)

3.9 Sight and sensory perception

187

(1)

3.10 Technological innovation

188

(1)

E Interpretation of the Tariff: Rules and Aids

189

(13)

1 General rules regarding the CN

189

(1)

1.1 `A': General rules for the interpretation of the CN

189

(5)

1.2 `B': General rules applicable to both nomenclature and duties

194

(1)

2 Notes and opinions of the WCO and the EU

194

(4)

3 Case law generally

198

(1)

3.1 Case law on specific goods and classification headings

199

(3)

F The Provision of Information by Customs Authorities

202

(5)

1 Issuing binding information

203

(2)

2 Relying upon binding information

205

(1)

3 Binding information: Validity and invalidity

206

(1)

4 Binding information: General principles of EU law

207

(2)

6 International Arrangements and Agreements

209

(44)

A Autonomous Community Measures

212

(14)

1 The generalized system of p references (GSP)

213

(4)

1.1 The benefits of the GSP

217

(3)

1.2 Loss of benefits

220

(1)

1.3 Administrative matters

221

(1)

2 Overseas countries and territories

221

(3)

2.1 The Overseas Association Decision 2013

224

(2)

B Agreements

226

(13)

1 The EEA Agreement

228

(2)

2 Agreements with potential EU Member States

230

(1)

3 Association agreements and the Union for the Mediterranean

231

(2)

4 Cooperation, trade, and development agreements and economic partnership agreements with ACP countries

233

(4)

5 Cooperation agreements, partnership and cooperation agreements, and association agreements

237

(2)

6 Trade and cooperation agreements and association agreements

239

(1)

C Applying and Interpreting International Agreements

239

(9)

1 Agreements as part of the EU legal order

239

(2)

2 The Court as interpreter of the agreements

241

(1)

2.1 Charges having equivalent effect

242

(2)

3 Traders' directly effective rights

244

(4)

D The Role and Influence of International Law

248

(5)

7 The Origin of Goods

253

(64)

A Rules of Origin: What They Concern and Their Function

254

(2)

B Multilateral International Agreements and Non-Preferential Origin

256

(5)

1 Kyoto: Specific Annex K and Annex D1

258

(1)

1.1 Criteria for establishing origin

259

(2)

C The UCC and Non-Preferential Origin

261

(13)

1 Origin in only one country

262

(1)

1.1 Maritime matters

263

(1)

1.1.1 Territorial waters: First Delegated Regulation, Article 31

263

(1)

1.1.2 Products taken from the sea: Article 31(f)

264

(1)

1.1.3 Exclusive rights to exploit the seabed: Article 31(h)

265

(1)

2 Origin in more than one country

266

(1)

2.1 `Last' processing or working

267

(1)

2.2 `Substantial' processing or working

268

(1)

2.3 Assembly operations

269

(2)

2.4 Minimal operations

271

(1)

3 Origin shopping

271

(2)

4 Specific rules for particular products

273

(1)

D Preferential Origin

274

(23)

1 Cumulation of origin

275

(1)

2 The generalized system of preferences (GSP)

276

(3)

2.1 Origin in a single country

279

(2)

2.2 Origin in two or more countries

281

(1)

2.2.1 Unit of qualification, accessories, and sets

282

(1)

2.2.2 Bilateral cumulation and Norway, Switzerland, and Turkey

283

(1)

2.2.3 Regional cumulation

283

(2)

2.2.4 The least-developed countries

285

(1)

3 The overseas countries and territories

285

(1)

4 Other Community measures governing origin

286

(1)

5 Preferential origin under international agreements

287

(1)

5.1 The EEA

287

(2)

5.1.1 Full and regional cumulation

289

(1)

5.2 Agreements between potential EU states

289

(2)

5.3 EFTA

291

(1)

5.4 Pan-Euro-Mediterranean rules of origin

291

(2)

5.5 The ACP states and economic partnership agreements

293

(3)

5.6 CETA between the EU and Canada

296

(1)

E Proof of Origin, Customs Authorities, the Commission, and the Trader

297

(20)

1 Proof of origin

297

(1)

1.1 Proof of origin and the Kyoto Convention

297

(1)

1.2 Proof of origin, EU legislation, and the GSP

298

(1)

1.2.1 Certificate of origin Form A

299

(1)

1.2.2 The obligations of the competent authorities

300

(1)

1.2.3 Invoice declarations

300

(1)

1.2.4 Single or global proofs of origin?

300

(1)

1.2.5 Presentation of the proof of origin

301

(1)

1.2.6 Errors in certificates and declarations

301

(1)

1.2.7 Transactions for which certificates of origin are unnecessary

302

(1)

1.2.8 Evidence of the status of Union goods

302

(1)

1.2.9 The registered exporter system (REX)

302

(1)

1.2.10 The registered exporter system: Statements of origin

303

(1)

1.2.11 The registered exporter system: Operation of controls

304

(1)

1.3 Proof of origin and international agreements

304

(1)

2 Administrative cooperation

305

(1)

2.1 Administrative cooperation and the GSP

306

(1)

2.1.1 Subsequent verification of origin

306

(2)

2.2 Case law on relations between importing and exporting states

308

(3)

2.3 The Commission and subsequent verification

311

(2)

2.4 The importer and subsequent verification

313

(4)

8 The Valuation of Goods

317

(33)

A Customs Valuation and International Agreements

318

(3)

1 The normal price and the transaction value

319

(2)

B Valuation and EU Law

321

(4)

1 Simple, equitable, and commercial---not arbitrary or fictitious

321

(1)

1.1 Rates of exchange

322

(1)

2 Valuation for customs duty purposes only

323

(1)

3 The transaction value and alternatives to it

324

(1)

C Determining the Transaction Value

325

(16)

1 What is `a sale' and which sale is relevant?

325

(4)

2 What is `the price actually paid or payable'?

329

(3)

2.1 Additions to the price actually paid or payable

332

(4)

2.2 Exclusions from the price actually paid or payable

336

(1)

3 Limitations on the use of the transaction value

336

(1)

3.1 Related sellers and buyers

337

(4)

D Alternatives to the Transaction Price

341

(5)

1 The value of identical goods

342

(1)

2 The value of similar goods

342

(1)

3 The value based on unit price: The deductive method

343

(1)

4 The computed value method

344

(1)

4.1 The elements of computed value

344

(1)

5 The fall-back method

345

(1)

6 Procedures for certain perishable goods

346

(1)

E Items Excluded from Customs Value

346

(2)

F Declarations of Value

348

(2)

9 Customs Entry and Declaration

350

(23)

A Entry of Goods into the Customs Territory

353

(8)

1 Pre-entry procedure

353

(2)

2 Customs supervision

355

(1)

2.1 The duration of supervision

356

(1)

3 Duty to convey goods to a customs office

356

(1)

4 Presentation of goods to customs authorities

357

(1)

5 Temporary storage

358

(1)

5.1 Temporary storage: Time limits and penalties

359

(2)

B The Declarant and Customs Declarations

361

(12)

1 The declarant

361

(2)

2 The declaration

363

(1)

2.1 The purpose and nature of the declaration

363

(1)

2.2 Declarations and centralized clearance

364

(1)

3 The form of the standard declaration

365

(1)

4 Documents supporting the declaration

366

(1)

5 Incomplete and simplified procedures

366

(1)

6 Importers' obligations as regards the customs declaration

367

(1)

7 Lodging and acceptance

368

(1)

8 Amending and invalidating the declaration

368

(2)

9 Examination of the declaration and the goods

370

(1)

10 Release of goods

371

(1)

11 Post-release control

372

(1)

10 Customs Procedures: An Overview

373

(63)

A Customs Controls in a Customs Union

375

(2)

B Proving the Existence of Union Goods

377

(2)

C The Economic Operator: Registration and Identification

379

(1)

D The Authorized Economic Operator

380

(5)

E Release for Free Circulation

385

(1)

F General Rules for Special Procedures

386

(10)

1 General provisions relating to authorizations

387

(1)

2 Applications for authorization

388

(1)

2.1 Where to apply

389

(1)

3 Single and integrated authorizations and centralized clearance

389

(1)

4 Decisions on authorizations

390

(1)

5 The period for which authorizations are effective

390

(1)

6 The examination of the economic conditions

391

(1)

7 Other general provisions for special procedures

392

(1)

7.1 Record keeping

392

(1)

7.2 Transfer of rights and obligations

392

(1)

7.3 Movement of goods and usual forms of handling

393

(1)

7.4 Equivalent goods

393

(2)

7.5 Discharge

395

(1)

8 Transitional provisions

395

(1)

G Transit Procedure

396

(20)

1 The Kyoto Convention and the Trade Facilitation Agreement

399

(1)

2 International agreements creating transit regimes

400

(1)

2.1 The TIR Convention

400

(3)

2.2 TIR and ATA procedures and the regulations

403

(1)

2.3 The Convention on Common Transit

404

(1)

3 Union transit

405

(1)

3.1 The external transit procedure

406

(1)

3.2 The internal transit procedure

407

(2)

3.3 Simplifications

409

(1)

3.4 The responsibilities of the holder

409

(1)

3.5 The transit declaration and formalities on departure and en route

410

(1)

3.6 Formalities at destination and discharge of the procedure

411

(1)

3.7 Electronic messages

412

(1)

3.8 The guarantee

413

(1)

3.9 Irregularities and the customs debt

414

(2)

H Storage

416

(8)

1 Customs warehousing

416

(1)

1.1 Union legislation: General

416

(2)

1.2 Union legislation: Customs warehousing

418

(1)

1.3 Storing and handling the goods

419

(1)

1.4 Customs warehouses

420

(1)

1.5 Responsibilities of holders of the procedure and the authorization

420

(1)

1.6 Authorizations and transitional provisions

421

(1)

2 Free zones

421

(1)

2.1 The designation of and activity in free zones

422

(1)

2.2 Union and non-Union goods in free zones

422

(1)

2.3 Taking goods in and out of free zones

423

(1)

I Specific Use

424

(6)

1 Temporary admission

424

(2)

2 Union legislation on temporary admission

426

(1)

2.1 General scope of temporary admission

426

(1)

2.2 Period of temporary admission

427

(1)

2.3 Total relief from import duty

428

(1)

2.4 Partial relief from import duty

428

(1)

2.5 ATA carnet

429

(1)

2.6 Discharge of the procedure

429

(1)

2.7 Transitional provisions

429

(1)

3 End use

429

(1)

J Export

430

(4)

K Destruction and Abandonment

434

(2)

11 Processing

436

(24)

A The Inward Processing Procedure

437

(14)

1 What it is and why it is used

437

(1)

2 Inward processing: An EU procedure

438

(2)

3 Scope---suspension, processing, and drawback

440

(1)

3.1 The suspension system

440

(1)

3.2 Processing operations and rate of yield

441

(1)

3.3 Drawback and discharge of drawback

442

(1)

4 The use of equivalent goods and prior exportation

443

(1)

5 The general provisions modified

444

(1)

5.1 Authorizations

445

(1)

5.2 Economic conditions

445

(1)

5.3 Movements of goods

446

(1)

6 Calculating the customs debt and scale methods

446

(1)

6.1 The quantitive scale method

447

(1)

6.2 The value scale method

448

(1)

7 Duration and discharge of the procedure

449

(1)

7.1 Release for free circulation and commercial policy measures

450

(1)

8 Administrative cooperation and transitional measures

451

(1)

B Outward Processing

451

(9)

1 What it is and why it is used

451

(1)

2 Outward processing: An EU procedure

452

(1)

3 Equivalent goods

452

(1)

4 The standard exchange system and the prior importation system

453

(1)

4.1 The standard exchange system

453

(1)

4.2 The prior importation system

454

(1)

5 Processing operations, repair, and rate of yield

454

(1)

6 The general provisions modified

455

(1)

6.1 Authorizations

455

(1)

6.2 Economic conditions

456

(1)

6.3 Movements of goods

456

(1)

7 Relief from import duty and its method

456

(1)

7.1 Relief under the CCC

457

(1)

7.2 Relief under the UCC

457

(1)

7.3 Valuation under the CCC

458

(1)

7.4 Goods repaired free of charge

459

(1)

8 Duration and discharge

459

(1)

9 Administrative cooperation and transitional measures

459

(1)

12 The Customs Debt and Reliefs from Duty

460

(47)

A Guarantees for the Customs Debt

461

(7)

1 Guarantees: The UCC's approach

461

(1)

1.1 Transitional provisions: Guarantees and deferment

462

(1)

2 Guarantees: General provisions

462

(1)

3 Compulsory guarantees

463

(1)

4 Optional guarantees

464

(1)

5 Comprehensive guarantees

464

(1)

5.1 Guarantee with reduced amount or waiver

465

(1)

6 Types of guarantee

466

(1)

7 Maintenance of, additions to, and release of security

467

(1)

B Incurring a Customs Debt: The Basic Rules

468

(12)

1 General rules for debts on import and export

469

(1)

1.1 The calculation of the duty

470

(1)

1.2 The time and place at which the customs debt is incurred

471

(1)

2 The debt on importation

472

(2)

3 The debt on importation for breach of customs law

474

(1)

3.1 Non-compliance giving rise to a debt

475

(1)

3.2 The identity of the debtor

476

(2)

3.3 The time at which the debt arises

478

(1)

3.4 The amount of the debt: Deductions and extinguishment

478

(1)

4 The debt on exportation

479

(1)

5 The debt on exportation for breach of customs law

479

(1)

5.1 The identity of the debtor

480

(1)

5.2 The time at which the debt arises and extinguishment

480

(1)

C Recovering a Customs Debt

480

(11)

1 Determining the debt

481

(1)

2 Entry in the accounts

481

(2)

2.1 Time limits for entry in the accounts

483

(1)

2.2 CCC and subsequent entry in the accounts

484

(3)

2.3 The UCC and late entry in the accounts

487

(1)

3 Notification of the customs debt

487

(1)

3.1 Communication of the debt under the CCC

487

(2)

3.2 Notification of the debt under the UCC

489

(2)

D Post-Release Recovery

491

(4)

1 National authorities, post-release recovery, and non-entry in the accounts

493

(1)

2 The Commission, post-release recovery, and non-entry in the accounts

493

(2)

E Payment of the Customs Debt

495

(3)

1 The obligation to pay, and the prescribed periods

495

(1)

2 Deferment of payment

496

(1)

3 Payment facilities other than deferment

497

(1)

4 Interest

497

(1)

4.1 Compensatory interest

498

(1)

F Extinction of a Customs Debt

498

(2)

G Reliefs from Duty

500

(5)

1 Heads of relief from import duty

502

(3)

2 Heads of relief from export duty

505

(1)

H Other Privileges

505

(2)

1 Returned goods

505

(1)

2 Products of sea fishing

506

(1)

13 Repayment and Remission, Decisions and Appeals

507

(60)

A Repayment or Remission and the UCC

508

(12)

1 Introduction

508

(1)

2 The situations in which repayment or remission is made

509

(2)

3 Duty overcharged

511

(1)

4 Customs declaration invalidated

512

(1)

5 Defective goods

512

(1)

6 Error by the competent authorities

513

(3)

7 Relief on grounds of equity

516

(2)

8 The decision of the national authorities

518

(1)

9 The role of the Commission

518

(2)

B Repayment or Remission: CCC, Article 236

520

(11)

1 CCC, Article 220.2(a)-(c)

521

(1)

2 CCC, Article 220.2(b): Error on the part of the customs authorities

522

(3)

3 CCC, Article 220.2(b): Detectability

525

(4)

4 CCC, Article 220.2(b): Good faith

529

(2)

C Repayment and Remission and the CCC: Articles 237 and 238

531

(1)

1 Customs declaration invalidated: CCC, Article 237

531

(1)

2 Defective goods: CCC, Article 238

531

(1)

D Repayment and Remission in Other Situations: CCC, Article 239

532

(6)

1 No deception or obvious negligence

533

(2)

2 Situations giving rise to repayment or remission under Article 900

535

(2)

3 Situations under Article 901

537

(1)

4 Returned goods: Article 903

538

(1)

E The General Fairness Clause: Article 905

538

(8)

1 What is a special situation?

539

(3)

2 Examples of situations giving rise to special situations

542

(1)

2.1 Access to the Official Journal

542

(1)

2.2 Mistakes by traders

542

(1)

2.3 Fraud by commercial operators and official investigations

543

(1)

2.4 Mistakes by customs authorities, the Commission, and others

543

(3)

F CCC, Article 239.2: Specific Provisions

546

(8)

1 The case to the Commission and the Commission's role

547

(1)

1.1 Representations to the Commission

548

(2)

2 The Commission's decision

550

(1)

3 The Commission's discretion

551

(2)

4 Miscellaneous matters

553

(1)

4.1 Situations which did not give rise to relief

553

(1)

4.2 Interest on repayments

554

(1)

G Appeals

554

(13)

1 GATT and the WTO

554

(1)

2 EU law

555

(2)

2.1 Decisions of customs authorities

557

(3)

2.2 Management, annulment, revocation, and amendment of decisions

560

(2)

2.3 Article 43: Appeals from customs, not judicial, authorities

562

(1)

2.4 Article 44: The right to appeal

563

(1)

2.5 Article 45: Suspension of implementation

564

(1)

2.6 Article 45: Suspension with a guarantee

565

(2)

14 Planning for the Future

567

(10)

A Planning for the Future by the Council, the Commission, and the Member States

567

(3)

1 Customs 2020

568

(1)

2 The development and governance communication

568

(2)

B Planning for the Future by Traders

570

(2)

Conclusion

572

(1)

Suggestions for Further Reading

573

(4)

Law: Legislation and Treaties

573

(1)

Law: General

573

(4)

Economics

577

(4)

Index

581

EU Customs Law 3rd Revised edition [Kõva köide]

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