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European Union Customs Law Unit 2: Foundations

European Union Customs Law Unit 2: Foundations. International Customs Law. General Agreement on Tariffs and Trade 1994 (GATT) - Agreement on Agriculture (AG) - Agreement on the Application of Sanitary and Phytosanitary Measures (SPS) - Agreement on Textiles and Clothing (ATC)

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European Union Customs Law Unit 2: Foundations

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  1. European Union Customs LawUnit 2: Foundations

  2. International Customs Law • General Agreement on Tariffs and Trade 1994 (GATT) - Agreement on Agriculture (AG) - Agreement on the Application of Sanitary and Phytosanitary Measures (SPS) - Agreement on Textiles and Clothing (ATC) - Agreement on Technical Barriers to Trade (TBT) - Agreement on Trade-Related Investment Measures (TRIMS) - Agreement on Implementation of Article VI GATT (Anti-Dumping, AD) - Agreement on Implementation of Article VII GATT (Customs Valuation) - Agreement on Preshipment Inspection - Agreement on Rules of Origin - Agreement on Import Licensing Procedures - Agreement on Subsidies and Countervailing Measures (SCM) - Agreement on Safeguards

  3. Average Customs Duties for Industrial Products in Developed Countries Average duty 1952: 23%

  4. Foundations for Customs in International Law WTO (GATT, GATS, TRIPs) International Law WCO (e.g. Kyoto Convention) UN ECE (TIR Convention)

  5. International Customs Law World CustomsOrganization (WCO) • Revised Kyoto-Convention Principles: • transparency and predictability of Customs actions; • standardization and simplification of the goods declaration and supporting documents; • simplified procedures for authorized persons; • maximum use of information technology; • minimum necessary Customs control to ensure compliance with regulations; • use of risk management and audit based controls; • coordinated interventions with other border agencies; • partnership with the trade.

  6. International Customs Law • World Customs Organization (WCO) • Harmonised Commodity Description and Coding System (HS)

  7. International Customs Law World Customs Organization (WCO) • SAFE Framework to Secure and Facilitate Trade • Divided into two strategies • Customs-to-customs networking (“C2C pillar”) • Customs-to-business partnership (“C2B pillar”) • One international standard • Voluntary co-operation, • Benefits • Technology • Mutual recognition

  8. International Customs Law • United Nations Economic Commission for Europe (UN-ECE) • Carnet TIR

  9. European Customs Law Customs Union Art. 28 Treaty on the Functioning of the European Union Internal Market Art. 26 Treaty on the Functioning of the European Union • Applies to the exchange of goods generally • Member States are prohibited from levying duties having equivalent effect like customs duties • Introduction of a harmonized customs tariff vis-à-vis third countries • Area without internal borders • Abolition of controls and formalities at internal border crossings • The free movement of goods, persons, services and capital

  10. European Customs Law -Council Regulation (EEC) No 2913/92 of Oct. 12, 1992, establishing the Community Customs Code (Official Journal (OJ) No. L 302/1 of Oct. 19, 1992) - Commission Regulation (EEC) No 2454/93 of July 2 1993 laying down the provisions for the implementation of Council Regulation (EEC) No. 2913/92 (OJ No L 253/1 of Oct. 11, 1993)

  11. Structure of the Customs Code Title III. Import supervision Title V. Export supervision Title II. Basis for the application of duties Title VI. Privileged operations Title VII. Customs debt Title I. General Provisons Title VIII. Remedies Title IX. Final Provisions Title IV. Customs approved treatment or use

  12. Customs Territory of the EU

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