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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
Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
The European Community Customs Code (Council Regulation [EEC] No. 2913/92) was changed in a so-called 'small Customs Code revision' by Regulation (EC) No. 648/2005 of the European Parliament and the Council. All changes of this 'security initiative' will enter into force after the so-called implementing provisions (CCIP) which were changed by Commission Regulation (EC) No. 1875/2006 are entering in force. With the help of two tables, this article explains the complicated system by which several new articles are entering into force from 26 December 2006 (first step), and shall apply from 1 January 2008 (second step) and from 1 July 2009 (third step). Furthermore, a first conclusion about the impact on economic operators and custom administrations is made.