Customs Code of the European Union

This book contains the Community Customs Code and its implementing Regulation (comprising over 1180 Articles and 115 assorted Annexes) and is a complete guide to both the content and the practical implications of the Code, its Implementing Regulation and Annexes, as well as the ratio decidendi behind relevant European Court of Justice decisions. This book sets out the EU customs legislation contained in the Customs Code, Implementing Regulation and Annexes as at 1 July 1995. Each Article is annotated with references to amendments, cross-references, and related decisions of the EU Court of Justice. A commentary on the general principles of taxation and customs control is included to help researchers, along with a general explanation of the more important sections. Both author and editor are acknowledged experts on customs and excise law and practice.