The New Era of EU Customs Legislation

Journal
Bal, A.M.
European Union
European Taxation 2016 (Volume 56), No. 5
PriceUSD 45

In this note, the author highlights important aspects of the new Union Customs Code including, inter alia, the inclusion of royalties and licence fees in the customs value, the first-sale principle, customs procedures, the Binding Tariff Information, the authorized economic operator and the provision of guarantees.