Author Description

This guide analyses and explains complex customs rules, It contains 19 chapters with summaries, illustrative examples, law tables, rulings of European Courts, and case studies. The chapters deal with the scope and structure of Community customs legislation, Common Customs Tariff and duty relief, origin of goods, customs value, common rules for customs procedures, release for free circulation, loss of Community status, transit and proof of Community status, customs warehousing, inward processing, processing under customs control, temporary importation, outward processing, export, other types of customs-approved treatment or use, customs debt, mutual assistance, and managing imports and exports.