Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner. “This book is a reference work in the customs law field. It deals thoroughly and practically with all the matters that a customs law practitioner would need to know. This book works well both for beginners and experts, since both will find needed information and insight in it.” EU Law Live – Book Review by Darya Budova, Senior Associate, Uría Menéndez

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.

The author of this book believes that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices, and that they determine the broad framework of customs legislation. Based on this, he explains how these principles are enshrined in European customs law, and how they work in practice. He takes into account the full spectrum of laws interwoven with EU customs law, including EU treaty provisions, European Court of Justice (ECJ) case law, international conventions, and national laws - both constitutional and criminal, along with authoritative commentaries from other experts. The work covers every practical topic and issue stemming from the EU's Community Customs Code (CCC). Its comprehensive coverage includes: import and export procedures, authorised economic operators, customs valuation rules, customs classification rules, preferential tariff treatment, free zone and customs warehousing facilities, inward and outward processing and processing under customs control, legal structure of the Common Customs Tariff, reliefs from import and export duties, incurrence of customs debt and persons liable, customs decisions and appeal procedure, and jurisprudence of the ECJ governing the CCC.

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.

Derived from the renowned multi-volume International Encyclopaedia of Laws, this monograph provides a survey and analysis of the rules concerning Regulation (EU) No 608/2013 Concerning Customs Enforcement of Intellectual Property Rights. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends. The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights. The book provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Regulation (EU) No 608/2013 Concerning Customs Enforcement of Intellectual Property Rights will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law.

European trade defence law has expanded sufficiently in the last few years to require a new edition of this definitive work, last revised in 2004. As trade law practitioners and scholars have come to expect from the Brussels law firm Van Bael & Bellis, the fifth edition provides comprehensive, up-to-date analysis and critical commentary on EU trade defence instruments dealing with anti-dumping measures, countervailing measures, and safeguard measures, as well as measures under the Trade Barriers Regulation. It gives detailed attention to all EU cases and other developments at WTO level that have occurred up to December 2010. The emphasis throughout is on practical application of the rules. The authors cover every issue likely to arise in any trade defence matter, including all of the following and more: determining the dumping and injury margins; determining the subsidy margin; determining the causal link between dumping or subsidy and injury; determining if 'Union interest’ calls for intervention; differences between anti-dumping and anti-subsidy legislation; procedural rules applicable to complaints, initiation of proceedings, investigations, protective measures, reviews, and refunds; conditions for accepting an undertaking; measures that may be taken to prevent ‘circumvention’ of anti-dumping measures; rules for the determination of permissible adjustments; rules governing the standing of various interested parties before the European Courts; rules and procedure applicable to non-market economy countries; special rules on products originating in a developing country; allocation and administration of quantitative quotas; surveillance measures; and whether and to what extent safeguard measures are subject to judicial review. For each of the four major categories of trade defence instruments, chapters deal with the substantive rules of the trade defence instruments concerned, the relief that may be ordered under these instruments, and the procedural provisions. The important changes in the EU decision-making process for trade defence cases to be introduced in March 2011 are taken fully into account. An extensive battery of tables and annexes leads the practitioner to all the essential primary source material in the field. As a detailed and practical commentary on the international trade legislation of the Union as actually applied by the Union Institutions, this is the preeminent work in the field. Lawyers and academics involved with trade contracts or disputes need have no doubt that it is still without peer as a guide to EU trade defence instruments.

Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.

This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.

A detailed treatment of the subject, examining both the relevant legislation and the case-law of the EC Court of Justice, this work 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 don't subscribe to the looseleaf.