Details
- Fully up to date and comprehensive coverage of the law of free movement of goods and customs union in the EU which provides practitioners with a single resource on the key issues
- Practical analysis of procedural provisions offers guidance on the legal treatment of goods in transit
- In depth examination of the common customs tariff and customs valuation assists readers in gaining a greater understanding of the background of the subject
- Clear structure and layout enables quick access to the relevant information
This work gives a practical overview of the legal aspects of the Free Movement of Goods and the working of the Customs Union within the European Union and their interpretation and application by the Court of Justice of the European Communities. The essential purpose of the free movement of goods and customs provisions of the EC Treaty is to contribute to the establishment of a common market that will ensure, amongst other things, free trade in goods between member states. The free movement of goods is the primary pillar on which the internal market within the European Community - the heart of the EU - is based.
This book analyses the operation of the customs union, with detailed treatment of the Community Customs Code and its implementing and associated measures. It also discusses the elimination of customs duties and charges having equivalent effect, and the elimination of quantitative restrictions and measures having equivalent effect in trade between Member States. It concludes with coverage of state monopolies of a commercial character, and the nuclear common market.
It 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 do not subscribe to the looseleaf.
Readership: This work makes essential reading for practitioners, in-house counsel, government officials, the judiciary and academics requiring an understanding of European internal market and customs law.
1: Introduction
General
The Customs Code Committee
The Customs Territory of the Community
2: The Common Customs Tariff
Scheme and Background
Establishment of the Common Customs Tariff
Application of the Common Customs Tariff
Exclusions and Derogations
Interpretation
3: Origin and valuation of goods
The Origin of Goods
Proof of Origin
Importance of Origin
Customs Valuation Generally
Application of the Deductive and Computed Value
Reasonable Means: The residual or 'fall-back' method of valuation
4: Provisions applicable to goods brought into the territory of the Community until they are assigned a customs-approved treatment or use
Entry of Goods into the Customs Territory of the Community
Presentation to Customs
Summary Declaration and Unloading of Goods Presented to Customs
Obligation to Assign Goods Presented to Customs to a Customs-approved Treatment or Use
5: Customs-approved treatment or use
Assignment and Declarations to Customs
Release for Free Circulation
Community Transit
Customs Procedures with Economic Impact
Other Types of Customs-approved Treatment or Use
Export
6: Privileged Operations
7: Customs debt
8: Appeals
9: Elimination of customs duties and charges having equivalent effect in trade between member states
10: Elimination of quantitative restrictions and measures having equivalent effects in trade between Member States
Introduction
Imports
Exports
Justifications for Restrictions on Trade between Member States
Other Derogations from the Principle of the Free Movement of Goods
11: State Monopolies of a Commercial Character
12: The Nuclear Common Market
Laurence W. Gormley, Professor of European Law & Jean Monnet Professor, University of Groningen; Professor at the College of Europe, Bruges; Barrister
"Overall, Gormley's book is highly commendable. This new work complements and advances significantly the existing body of legal scholarship in the field. The decision to link the analysis of the Customs Union to that of EU free movement law on goods is a sound one...Indeed, for all those seeking to further their understanding of EU customs and free movement law, this work will prove an invaluable resource" - Thomas Horsley, Edinburgh, CML Review
"In all Gormley's book is a comprehensive and authoritative reference tool for practitioner and academic alike; it offers overview and...exhaustive detail at the same time. A work of this depth will not become obsolete because of a handful of innovative judgement in it,..no-one interested in the free movement of goods can afford to ignore Gormley's book." - European Law Review
