EU customs law:
Gespeichert in:
| Vorheriger Titel: | Lyons, Timothy J. EC customs law |
|---|---|
| 1. Verfasser: | |
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Oxford University Press
2018
|
| Ausgabe: | Third edition |
| Schriftenreihe: | Oxford EU law library
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | ciii, 599 Seiten |
| ISBN: | 9780198784029 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV045094891 | ||
| 003 | DE-604 | ||
| 005 | 20190607 | ||
| 007 | t| | ||
| 008 | 180719s2018 xx |||| 00||| eng d | ||
| 020 | |a 9780198784029 |9 978-0-19-878402-9 | ||
| 035 | |a (OCoLC)1050677903 | ||
| 035 | |a (DE-599)GBV102227323X | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-188 |a DE-M382 |a DE-703 |a DE-739 | ||
| 082 | 0 | |a 343.24056 | |
| 084 | |a PS 3320 |0 (DE-625)139763: |2 rvk | ||
| 100 | 1 | |a Lyons, Timothy J. |e Verfasser |0 (DE-588)171591887 |4 aut | |
| 240 | 1 | 0 | |a EC customs law |
| 245 | 1 | 0 | |a EU customs law |c Timothy Lyons QC. |
| 250 | |a Third edition | ||
| 264 | 1 | |a Oxford |b Oxford University Press |c 2018 | |
| 300 | |a ciii, 599 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Oxford EU law library | |
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 610 | 2 | 7 | |a Europäische Gemeinschaften |0 (DE-588)35439-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Zollrecht |0 (DE-588)4191025-4 |2 gnd |9 rswk-swf |
| 653 | 0 | |a Customs administration / Law and legislation / European Union countries | |
| 653 | 0 | |a Tariff / Law and legislation / European Union countries | |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Zollrecht |0 (DE-588)4191025-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Europäische Gemeinschaften |0 (DE-588)35439-9 |D b |
| 689 | 1 | 1 | |a Zollrecht |0 (DE-588)4191025-4 |D s |
| 689 | 1 | |8 1\p |5 DE-604 | |
| 780 | 0 | 0 | |i Ersatz von |a Lyons, Timothy J. |t EC customs law |b 2. edition |w (DE-604)BV022553241 |
| 856 | 4 | 2 | |m Digitalisierung UB Passau - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung UB Passau - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |3 Klappentext |
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-030485580 | |
Datensatz im Suchindex
| _version_ | 1820142792495595520 |
|---|---|
| adam_text |
Contents Table of Cases from the European Court ofJustice and General Court Table of Cases from Other Jurisdictions Table of International Agreements, Conventions, and Treaties Table of European Community and European Union Treaties Table of Legislation for Other Jurisdictions Table of European Union Legislation 1. Introduction A. Customs Duties and Customs Unions: In Europe and Around the World 1. Customs unions: Europe and the creation of the EEC 2. Customs unions around the world 3. The economics of customs unions 3.1 Viner and customs union theory 3.2 Viner, the pioneer of second-best theory? 3.3 Customs union theory developed 3.4 Customs union theory, policy-makers, and the EU B. The International Dimension in EU Customs Law C. GATT and the WTO D. GATT 94 and EU Customs Law 1. The primacy of international agreements 2. GATT: Direct reliance E. The EU’s Customs Union 2. The Customs Union in its EU Context A. The Customs Union: Economic and Social Objectives B. The Customs Union: The Internal Market, Tax, Competition, and Commercial Policy 1. The customs union, free movement of goods, and transit 2. The Common Agricultural Policy (CAP) and customs law 3. The customs union and internal taxation 3.1 Article 110 4. The customs union: VAT and turnover taxes 5. The customs union and state aid 6. The customs union and competition law 7. The common commercial policy and external affairs 7.1 The commercial policy: Competence and validity 7.2 Anti-dumping and countervailing duties C. Customs and the Area of Freedom, Security, and Justice D. The Financial Context of Customs Duty:
Own Resources 1. General obligations concerning own resources E. Customs’ Mission: Supervising Legitimate Trade, Preventing Illegal Activity 3. Fundamental Concepts of the Customs Union A. The Nature of the EU’s Customs Union 1. A customs union, not a free trade area 2. Euratom and the ECSC B. The Common Customs Tariff xxiii li liii lxi lxv lxvii 1 2 2 6 8 9 10 13 16 19 24 27 28 30 33 35 37 38 39 42 44 47 51 54 55 56 61 63 64 67 69 72 78 78 78 81 82
XIV Contents Contents C. The Prohibition of Internal Customs Duties and Equivalent Charges 1. What is a customs duty or charge having equivalent effect? 1.1 Regional duties 1.2 The relevance of a charge’s purpose and use 1.3 Prohibited charges need not be payable to the Member State 1.4 Charges for services may be prohibited charges 1.4.1 Are the activities charged for required or permitted under EU law? 1.4.2 Is the activity a service to the payee? 1.4.3 Is the amount of the charge legitimate? D. ‘Goods’ in the EU 1. Goods in the customs union 2. Fundamental freedoms and ‘goods’ 3. Union goods E. Free Circulation 1. TFEU Article 29 1.1 Duty which is ‘payable’ must be ‘levied’ 1.2 Drawback F. The Customs Territory of the Union 1. The extent of the EU customs territory 2. Customs unions of which the EU is a member 4. The Customs Union: Legislation and Administration A. Primary Customs Legislation in the EU 1. From 1 July 1968 to 1992 2. The Community Customs Code 2.1 The contents of the CCC 2.2 Amendments to the CCC 2.2.1 Amendments in 1996 2.2.2 Amendments in 1999 2.2.3 Amendments in 2000 2.2.4 Amendments in 2005 3. The Modernized Customs Code 4. The Union Customs Code 4.1 The content of the UCC 4.2 The application of the UCC 4.3 Interpretation of the UCC B. Secondary Customs Legislation 1. The nature of secondary legislation under the CCC 2. The nature of secondary legislation under the UCC 3. Regulation 2454/93 4. Delegated and implementing legislation under the UCC 4.1 Delegated legislation 4.2 Implementing legislation C. The Commission: Customs Law and Administration Բ.
The Member States: Customs Law and Administration 1. Penalties for customs irregularities 1.1 The Trade Facilitation Agreement and penalties 1.2 The UCC and penalties 1.3 Effective, proportionate, and dissuasive penalties 1.4 Penalties and the proposal of 2013 E. Cooperation between Member States and with the Commission 1. Cooperation in relation to recovery 2. Cooperation in relation to the application of customs law F. The Trader, the Member States, and the Commission 84 86 87 90 92 93 94 94 95 96 96 99 100 102 102 104 105 105 106 108 110 112 112 113 114 115 115 116 116 118 119 120 121 124 126 130 130 131 133 135 135 136 137 139 141 142 142 143 144 146 148 149 152 5. The Common Customs Tariff: Administration and Interpretation A. What Is the Tariff? B. Elements of the Tariff 1. The combined nomenclature 1.1 Its function, history, and basis 1.2 The CN: What is it? 2. Customs duties: Common features—different types 3. The alteration and suspension of customs duties 4. Tariff quotas 4.1 Tariff quotas: Applications and licences 4.2 Management of tariff quotas 4.3 Allocation of quotas 4.3.1 Traditional trade flows 4.3.2 Order of applications—first come first served 4.3.3 Application according to quantity requested C. TARIC and the Tariff Regulation 1. The Commission’s discretions in applying the CN and TARIC 1.1 Case law on the Commission’s role 1.2 Classification regulations D. The Tariff, the Court of Justice, and the Requirement of Objectivity 1. The role of the Court of Justice and national courts 2. The Court of Justice’s general approach and the requirement of
objectivity 2.1 Time that objective characteristics considered 2.2 Evidence of objective characteristics 3. Specific considerations relating to objectivity 3.1 Advances in medical science 3.2 Artistic merit 3.3 Breeding methods 3.4 Functions which the product facilitates 3.5 Geographical origin 3.6 Intention and the creation of products 3.7 The intended use of products and their presentation 3.8 Manufacturing and processing of products 3.9 Sight and sensory perception 3.10 Technological innovation E. Interpretation of the Tariff: Rules and Aids 1. General rules regarding the CN 1.1 ‘A’: General rules for the interpretation of the CN 1.2 ‘B’: General rules applicable to both nomenclature and duties 2. Notes and opinions of the WCO and the EU 3. Case law generally 3.1 Case law on specific goods and classification headings F. The Provision of Information by Customs Authorities 1. Issuing binding information 2. Relying upon binding information 3. Binding information: Validity and invalidity 4. Binding information: General principles of EU law 6. International Arrangements and Agreements A. Autonomous Community Measures 1. The generalized system of preferences (GSP) 1.1 The benefits of the GSP 1.2 Loss of benefits 1.3 Administrative matters XV 154 155 156 156 156 158 159 161 162 163 164 165 166 166 167 167 168 169 171 174 175 180 182 182 183 183 183 183 184 184 184 184 186 187 188 189 189 189 194 194 198 199 202 203 205 206 207 209 212 213 217 220 221
Contents xvi 2. Overseas countries and territories 2.1 The Overseas Association Decision 2013 B. Agreements 1. The EEA Agreement 2. Agreements with potential EU Member States 3. Association agreements and the Union for the Mediterranean 4. Cooperation, trade, and development agreements and economic partnership agreements with ACP countries 5. Cooperation agreements, partnership and cooperation agreements, and association agreements 6. Trade and cooperation agreements and association agreements C. Applying and Interpreting International Agreements 1. Agreements as part of the EU legal order 2. The Court as interpreter of the agreements 2.1 Charges having equivalent effect 3. Traders’ directly effective rights D. The Role and Influence of International Law 7. The Origin of Goods A. Rules of Origin: What They Concern and Their Function B. Multilateral International Agreements and Non-Preferential Origin 1. Kyoto: Specific Annex К and Annex D1 1.1 Criteria for establishing origin C. The UCC and Non-Preferential Origin 1. Origin in only one country 1.1 Maritime matters 1.1.1 Territorial waters: First Delegated Regulation, Article 31 1.1.2 Products taken from the sea: Article 31(f) 1.1.3 Exclusive rights to exploit the seabed: Article 31(h) 2. Origin in more than one country 2.1 ‘Last’processing or working 2.2 ‘Substantial’processing or working 2.3 Assembly operations 2.4 Minimal operations 3. Origin shopping 4. Specific rules for particular products D. Preferential Origin 1. Cumulation of origin 2. The generalized system of preferences (GSP) 2.1 Origin in a single country 2.2
Origin in two or more countries 2.2.1 Unit of qualification, accessories, and sets 2.2.2 Bilateral cumulation and Norway, Switzerland, and Turkey 2.2.3 Regional cumulation 2.2.4 The least-developed countries 3. The overseas countries and territories 4. Other Community measures governing origin 5. Preferential origin under international agreements 5.1 The EEA 5.1.1 Full and regional cumulation 5.2 Agreements between potential EU states 5.3 EFTA 5.4 Pan-Euro-Mediterranean rules of origin 5.5 The ACP states and economic partnership agreements Contents 221 224 226 228 230 231 233 237 239 239 239 241 242 244 248 253 254 256 258 259 261 262 263 263 264 265 266 267 268 269 271 271 273 274 275 276 279 281 282 283 283 285 285 286 287 287 289 289 291 291 293 5.6 CETA between the EU and Canada E. Proof of Origin, Customs Authorities, the Commission, and the Trader 1. Proof of origin 1.1 Proof of origin and the Kyoto Convention 1.2 Proof of origin, EU legislation, and the GSP 1.2.1 Certificate of origin Form A 1.2.2 The obligations of the competent authorities 1.2.3 Invoice declarations 1.2.4 Single or global proofs of origin? 1.2.5 Presentation of the proof of origin 1.2.6 Errors in certificates and declarations 1.2.7 Transactions for which certificates of origin are unnecessary 1.2.8 Evidence of the status of Union goods 1.2.9 The registered exporter system (REX) 1.2.lOThe registered exporter system: Statements of origin 1.2.11 The registered exporter system: Operation of controls 1.3 Proof of origin and international agreements 2. Administrative cooperation 2.1 Administrative
cooperation and the GSP 2.1.1 Subsequent verification of origin 2.2 Case law on relations between importing and exporting states 2.3 The Commission and subsequent verification 2.4 The importer and subsequent verification 8. The Valuation of Goods A. Customs Valuation and International Agreements 1. The normal price and the transaction value B. Valuation and EU Law 1. Simple, equitable, and commercial—not arbitrary or fictitious 1.1 Rates of exchange 2. Valuation for customs duty purposes only 3. The transaction value and alternatives to it C. Determining the Transaction Value 1. What is a sale’and which sale is relevant? 2. What is ‘the price actually paid or payable’? 2.1 Additions to the price actually paid or payable 2.2 Exclusions from the price actually paid or payable 3. Limitations on the use of the transaction value 3.1 Related sellers and buyers D. Alternatives to the Transaction Price 1. The value of identical goods 2. The value of similar goods 3. The value based on unit price: The deductive method 4. The computed value method 4.1 The elements of computed value 5. The fail-back method 6. Procedures for certain perishable goods E. Items Excluded from Customs Value F. Declarations of Value 9. Customs Entry and Declaration A. Entry of Goods into the Customs Territory 1. Pre-entry procedure 2. Customs supervision xvii 296 297 297 297 298 299 300 300 300 301 301 302 302 302 303 304 304 305 306 306 308 311 313 317 318 319 321 321 322 323 324 325 325 329 332 336 336 337 341 342 342 343 344 344 345 346 346 348 350 353 353 355
Contents xviii 2.1 The duration of supervision 3. Dutytoconveygoodstoacustomsoffi.ee 4. Presentation of goods to customs authorities 5. Temporary storage 5.1 Temporary storage: Time limits and penalties B. The Declarant and Customs Declarations 1. The declarant 2. The declaration 2.1 The purpose and nature of the declaration 2.2 Declarations and centralized clearance 3. The form of the standard declaration 4. Documents supporting the declaration 5. Incomplete and simplified procedures 6. Importers’ obligations as regards the customs declaration 7. Lodging and acceptance 8. Amending and invalidating the declaration 9. Examination of the declaration and the goods 10. Release of goods 11. Post-release control 10. Customs Procedures: An Overview A. Customs Controls in a Customs Union B. Proving the Existence of Union Goods C. The Economic Operator: Registration and Identification D. The Authorized Economic Operator E. Release for Free Circulation F. General Rules for Special Procedures 1. General provisions relating to authorizations 2. Applications for authorization 2.1 Where to apply 3. Single and integrated authorizations and centralized clearance 4. Decisions on authorizations 5. The period for which authorizations are effective 6. The examination of the economic conditions 7. Other general provisions for special procedures 7.1 Recordkeeping 7.2 Transfer of rights and obligations 7.3 Movement of goods and usual forms of handling 7.4 Equivalent goods 7.5 Discharge 8. Transitional provisions G. Transit Procedure 1. The Kyoto Convention and the Trade Facilitation Agreement 2.
International agreements creating transit regimes 2.1 The TIR Convention 2.2 TIR and ATA procedures and the regulations 2.3 The Convention on Common Transit 3. Union transit 3.1 The external transit procedure 3.2 The internal transit procedure 3.3 Simplifications 3.4 The responsibilities of the holder 3.5 The transit declaration and formalities on departure and en route 3.6 Formalities at destination and discharge of the procedure Contents 356 356 357 358 359 361 361 363 363 364 365 366 366 367 368 368 370 371 372 373 375 377 379 380 385 386 387 388 389 389 390 390 391 392 392 392 393 393 395 395 396 399 400 400 403 404 405 406 407 409 409 410 411 3.7 Electronic messages 3.8 The guarantee 3.9 Irregularities and the customs debt H. Storage 1. Customs warehousing 1.1 Union legislation: General 1.2 Union legislation: Customs warehousing 1.3 Storing and handling the goods 1.4 Customs warehouses 1.5 Responsibilities of holders of the procedure and the authorization 1.6 Authorizations and transitional provisions 2. Free zones 2.1 The designation of and activity in free zones 2.2 Union and non-Union goods in free zones 2.3 Taking goods in and out of free zones I. Specific Use 1. Temporary admission 2. Union legislation on temporary admission 2.1 General scope of temporary admission 2.2 Period of temporary admission 2.3 Total relief from import duty 2.4 Partial relief from import duty 2.5 ATA carnet 2.6 Discharge of the procedure 2.7 Transitional provisions 3. End use J. Export K. Destruction and Abandonment 11. Processing A. The Inward Processing Procedure 1. What it is and why it
is used 2. Inward processing: An EU procedure 3. Scope-suspension, processing, and drawback 3.1 The suspension system 3.2 Processing operations and rate of yield 3.3 Drawback and discharge of drawback 4. The use of equivalent goods and prior exportation 5. The general provisions modified 5.1 Authorizations 5.2 Economic conditions 5.3 Movements of goods 6. Calculating the customs debt and scale methods 6.1 The quantitive scale method 6.2 The value scale method 7. Duration and discharge of the procedure 7.1 Release for free circulation and commercial policy measures 8. Administrative cooperation and transitional measures B. Outward Processing 1. 2. 3. 4. What it is and why it is used Outward processing: An EU procedure Equivalent goods The standard exchange system and the priorimportation system 4.1 The standard exchange system xix 412 413 414 416 416 416 418 419 420 420 421 421 422 422 423 424 424 426 426 427 428 428 429 429 429 429 430 434 436 437 437 438 440 440 441 442 443 444 445 445 446 446 447 448 449 450 451 451 451 452 452 453 453
XX Contents 4.2 The prior importation system 5. Processing operations, repair, and rate of yield 6. The general provisions modified 6.1 Authorizations 6.2 Economic conditions 6.3 Movements of goods 7. Relief from import duty and its method 7.1 Relief under the CCC 7.2 Relief under the UCC 7.3 Valuation under the CCC 7.4 Goods repaired free of charge 8. Duration and discharge 9. Administrative cooperation and transitional measures 12. The Customs Debt and Reliefs from Duty A. Guarantees for the Customs Debt 1. Guarantees: The UCC’s approach 1.1 Transitional provisions: Guarantees and deferment 2. Guarantees: General provisions 3. Compulsory guarantees 4. Optional guarantees 5. Comprehensive guarantees 5.1 Guarantee with reduced amount or waiver 6. Types of guarantee 7. Maintenance of, additions to, and release of security B. Incurring a Customs Debt: TheBasic Rules 1. General rules for debts on import and export 1.1 The calculation of the duty 1.2 The time and place at which the customs debt is incurred 2. The debt on importation 3. The debt on importation for breach of customs law 3.1 Non-compliance giving rise to a debt 3.2 The identity of the debtor 3.3 The time at which the debt arises 3.4 The amount of the debt: Deductions and extinguishment 4. The debt on exportation 5. The debt on exportation for breach of customs law 5.1 The identity of the debtor 5.2 The time at which the debt arises and extinguishment C. Recovering a Customs Debt 1. Determining the debt 2. Entry in the accounts 2.1 Time limits for entry in the accounts 2.2 CCC and subsequent entry in the accounts
2.3 The UCC and late entry in the accounts 3. Notification of the customs debt 3.1 Communication of the debt under the CCC 3.2 Notification of the debt under the UCC D. Post-Release Recovery 1. National authorities, post-release recovery, and non-entry in the accounts 2. The Commission, post-release recovery, and non-entry in the accounts E. Payment of the Customs Debt 1. The obligation to pay, and the prescribed periods 2. Deferment of payment Contents 454 454 455 455 456 456 456 457 457 458 459 459 459 460 461 461 462 462 463 464 464 465 466 467 468 469 470 471 472 474 475 476 478 478 479 479 480 480 480 481 481 483 484 487 487 487 489 491 493 493 495 495 496 3. Payment facilities other than deferment 4. Interest 4.1 Compensatory interest F. Extinction of a Customs Debt G. Reliefs from Duty 1. Heads of relief from import duty 2. Heads of relief from export duty H. Other Privileges 1. Returned goods 2. Products of sea fishing 13. Repayment and Remission, Decisions and Appeals A. Repayment or Remission and the UCC 1. Introduction 2. The situations in which repayment or remission is made 3. Duty overcharged 4. Customs declaration invalidated 5. Defective goods 6. Error by the competent authorities 7. Relief on grounds of equity 8. The decision of the national authorities 9. The role of the Commission B. Repayment or Remission: CCC, Article 236 1. CCC, Article 220.2(a)-(c) 2. CCC, Article 220.2(b): Error on the part of the customs authorities 3. CCC, Article 220.2(b): Detectability 4. CCC, Article 220.2(b): Good faith C. Repayment and Remission and the CCC: Articles 237 and
238 1. Customs declaration invalidated: CCC, Article 237 2. Defective goods: CCC, Article 238 D. Repayment and Remission in Other Situations: CCC, Article 239 1. No deception or obvious negligence 2. Situations giving rise to repayment or remission under Article 900 3. Situations under Article 901 4. Returned goods: Article 903 E. The General Fairness Clause: Article 905 1. What is a special situation? 2. Examples of situations giving rise to special situations 2.1 Access to the Official Journal 2.2 Mistakes by traders 2.3 Fraud by commercial operators andofficial investigations 2.4 Mistakes by customs authorities, the Commission, and others F. CCC, Article 239.2: Specific Pro-visions 1. The case to the Commission and the Commission’s role 1.1 Representations to the Commission 2. The Commission’s decision 3. The Commission’s discretion 4. Miscellaneous matters 4.1 Situations which did not give rise to relief 4.2 Interest on repayments G. Appeals 1. GATT and the WTO 2. EU law 2.1 Decisions of customs authorities xxi 497 497 498 498 500 502 505 505 505 506 507 508 508 509 511 512 512 513 516 518 518 520 521 522 525 529 531 531 531 532 533 535 537 538 538 539 542 542 542 543 543 546 547 548 550 551 553 553 554 554 554 555 557
xxii Contents 2.2 2.3 2.4 2.5 2.6 Management, annulment, revocation, and amendment of decisions Article 43: Appeals from customs, not judicial, authorities Article 44: The right to appeal Article 45: Suspension of implementation Article 45: Suspension with a guarantee 560 562 563 564 565 14. Planning for the Future 567 A. Planning for the Future by the Council, the Commission, and the Member States 1. Customs 2020 2. The development and governance communication B. Planning for the Future by Traders Conclusion 567 568 568 570 572 Suggestions for Further Reading Law: Legislation and Treaties Law: General Economics Index 573 573 573 577 581
EU Customs Law places the law relating to customs in the context of the EU generally and of international trade. This fully updated third edition covers the Union Customs Code and relevant secondary legislation. It includes extensive reference to the Community Customs Code, associated secondary legislation and the case-law of the CJEU. It also considers the history and economics of customs unions. This book examines the fundamental concepts of the customs union and its place in EU law, the Union Customs Code, and its implementing and supplementing legislation, and moves on to consider the administration and interpretation of the Tariff, paying special attention to the decisions of the Court of Justice of the EU. Lyons then explores the importance of international law and the significance for traders of international agreements and arrangements between the EU and third countries. He goes on to cover the important issues of the origin of goods and their valuation, customs entry and declarations, and customs procedures and their rationalization. Chapters follow on the customs debt and reliefs from duty, repayment and remission of duty, and the decisions of customs authorities and appeals. The book closes with a brief consideration of the future of EU customs law, the need for customs authorities to act as one, and the role of abuse of law in customs matters. |
| any_adam_object | 1 |
| author | Lyons, Timothy J. |
| author_GND | (DE-588)171591887 |
| author_facet | Lyons, Timothy J. |
| author_role | aut |
| author_sort | Lyons, Timothy J. |
| author_variant | t j l tj tjl |
| building | Verbundindex |
| bvnumber | BV045094891 |
| classification_rvk | PS 3320 |
| ctrlnum | (OCoLC)1050677903 (DE-599)GBV102227323X |
| dewey-full | 343.24056 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.24056 |
| dewey-search | 343.24056 |
| dewey-sort | 3343.24056 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | Third edition |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV045094891</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20190607</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">180719s2018 xx |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780198784029</subfield><subfield code="9">978-0-19-878402-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1050677903</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV102227323X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-188</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-739</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">343.24056</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PS 3320</subfield><subfield code="0">(DE-625)139763:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Lyons, Timothy J.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)171591887</subfield><subfield code="4">aut</subfield></datafield><datafield tag="240" ind1="1" ind2="0"><subfield code="a">EC customs law</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">EU customs law</subfield><subfield code="c">Timothy Lyons QC.</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">Third edition</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford</subfield><subfield code="b">Oxford University Press</subfield><subfield code="c">2018</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">ciii, 599 Seiten</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Oxford EU law library</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Gemeinschaften</subfield><subfield code="0">(DE-588)35439-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Zollrecht</subfield><subfield code="0">(DE-588)4191025-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Customs administration / Law and legislation / European Union countries</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Tariff / Law and legislation / European Union countries</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Zollrecht</subfield><subfield code="0">(DE-588)4191025-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Europäische Gemeinschaften</subfield><subfield code="0">(DE-588)35439-9</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Zollrecht</subfield><subfield code="0">(DE-588)4191025-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="780" ind1="0" ind2="0"><subfield code="i">Ersatz von</subfield><subfield code="a">Lyons, Timothy J.</subfield><subfield code="t">EC customs law</subfield><subfield code="b">2. edition</subfield><subfield code="w">(DE-604)BV022553241</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Passau - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Passau - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Klappentext</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-030485580</subfield></datafield></record></collection> |
| id | DE-604.BV045094891 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T13:10:32Z |
| institution | BVB |
| isbn | 9780198784029 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030485580 |
| oclc_num | 1050677903 |
| open_access_boolean | |
| owner | DE-188 DE-M382 DE-703 DE-739 |
| owner_facet | DE-188 DE-M382 DE-703 DE-739 |
| physical | ciii, 599 Seiten |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | Oxford University Press |
| record_format | marc |
| series2 | Oxford EU law library |
| spelling | Lyons, Timothy J. Verfasser (DE-588)171591887 aut EC customs law EU customs law Timothy Lyons QC. Third edition Oxford Oxford University Press 2018 ciii, 599 Seiten txt rdacontent n rdamedia nc rdacarrier Oxford EU law library Europäische Union (DE-588)5098525-5 gnd rswk-swf Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf Zollrecht (DE-588)4191025-4 gnd rswk-swf Customs administration / Law and legislation / European Union countries Tariff / Law and legislation / European Union countries Europäische Union (DE-588)5098525-5 b Zollrecht (DE-588)4191025-4 s DE-604 Europäische Gemeinschaften (DE-588)35439-9 b 1\p DE-604 Ersatz von Lyons, Timothy J. EC customs law 2. edition (DE-604)BV022553241 Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Lyons, Timothy J. EU customs law Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Zollrecht (DE-588)4191025-4 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)35439-9 (DE-588)4191025-4 |
| title | EU customs law |
| title_alt | EC customs law |
| title_auth | EU customs law |
| title_exact_search | EU customs law |
| title_full | EU customs law Timothy Lyons QC. |
| title_fullStr | EU customs law Timothy Lyons QC. |
| title_full_unstemmed | EU customs law Timothy Lyons QC. |
| title_old | Lyons, Timothy J. EC customs law |
| title_short | EU customs law |
| title_sort | eu customs law |
| topic | Europäische Union (DE-588)5098525-5 gnd Europäische Gemeinschaften (DE-588)35439-9 gnd Zollrecht (DE-588)4191025-4 gnd |
| topic_facet | Europäische Union Europäische Gemeinschaften Zollrecht |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030485580&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT lyonstimothyj eccustomslaw AT lyonstimothyj eucustomslaw |