Remission and Repayment of Customs Duties in the EU

Global Trade Law Series Volume 47

Remission and Repayment of Customs Duties in the EU will provide you with an authoritative analysis of this complex area of law. Written by three leading practitioners who clearly describe; what procedures to follow, what legislation to rely upon, and how to effectively invoke the case law on remission and repayment created by the Court of Justice of the European Union.

This new title will help you to become familiar with EU customs laws and to have detailed knowledge of the variety of situations, with regard to remission and repayment, which are not covered in the legislation, but in the jurisprudence of the Court of Justice of the European Union.

You’ll find detailed explanation of the administrative procedure before the customs authorities and the European Commission, and analysis of the possible judicial phase before national courts and the Court of Justice. The authors provide an overview of how the consolidated body of EU customs legislation and case law is interpreted in different EU countries, with in-depth focus on the particular remission and repayment procedures – from initial request to appeal – in three different jurisdictions.

Benefit from expert guidance on the following elements and more:

• the current regulatory framework of the EU customs system;

• definitions of importation and exportation under the Community Customs Code;

• requirements for an application of remission and repayment;

• difference between an appeal against the customs debt and remission and repayment;

• examples of error of the customs authorities;

• good faith of the operator;

• examples of good faith in the remission and repayment context;

• the concept of a ‘special situation’;

• remission or repayment of duty for goods rejected by the importer as defective;

• preparation of the dossier by the national customs authority and its transmission to the European Commission;

• appeals before the General Court of the European Union and Court of Justice of the European Union;

• rights of defence in case of unfavourable decisions; and

• the role of the European Ombudsman.

Remission and Repayment of Customs Duties in the EU will be appreciated by lawyers, advisors, agents, compliance managers of export-import companies, officials of EU Member States and of international organizations dealing with customs issues, and traders and authorities of third countries that export goods to EU Member States. All will find here a constant resource that can be relied upon to answer virtually any pertinent question likely to arise.