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The Customs Union, characterised by an absence of internal borders, is an essential foundation of the European Union (EU) which applies to all trade of goods (Article 28 of the Treaty on the Functioning of the European Union (TFEU). The customs duties on imports and exports, as well as charges having equivalent effect between Member States, are forbidden. At external borders, the Common Customs Tariff, along with the Integrated Tariff (TARIC), is applied to goods from third countries. Goods moving freely within the Union comply with the rules of the internal market and with certain provisions of the Common Commercial Policy. In addition, instruments such as the Community Customs Code ensure that Member States’ customs authorities apply the standards uniformly.
LEGISLATION OF THE EUROPEAN UNION.
SOURCES OF CUSTOMS LEGISLATION
The Customs Union, characterised by an absence of internal borders, is an essential foundation of the European Union (EU) which applies to all trade of goods (Article 28 of the Treaty on the Functioning of the European Union (TFEU). The customs duties on imports and exports, as well as charges having equivalent effect between Member States, are forbidden. At external borders, the Common Customs Tariff, along with the Integrated Tariff (TARIC), is applied to goods from third countries. Goods moving freely within the Union comply with the rules of the internal market and with certain provisions of the Common Commercial Policy. In addition, instruments such as the Community Customs Code ensure that Member States’ customs authorities apply the standards uniformly.
The Customs Union, initiated by the Treaty of Rome in 1957, was established on 1 July 1968. Its mechanisms have essentially evolved to adapt to new technologies and to ensure greater security, particularly with regard to protection against counterfeiting and piracy.
Briefly,
A Customs Union in line with Art. XXIV GATT:
- A single customs territory
- An external common customs tariff
- Free movement of goods and identical rules of origin (no tariff or non-tariff barriers)
Beyond the GATT
- The common customs tariff as a cornerstone of a common commercial policy
- The free movement of goods as a basis for a single market
- Border controls between members eliminated
Position of Community Law
Relationship between the Community Law and International Law are characterized by coordination, and between CL and Nationa Kaw are characterized by full integration.
Article 10 Treaty of Rome:
Member States shall take all appropriate measures, whether general or particular, to
ensure fulfilment of the obligations arising out of this Treaty or resulting from action
taken by the institutions of the Community. They shall facilitate the achievement of the
Community’s tasks.
They shall abstain from any measure which could jeopardise the attainment of the
objections of this Treaty.
Customs Law
Principles of the Structure of Customs Law
Basic Legal Provisions
Modernised Community Customs Code
The Community Customs Code lays down and defines the legislation applicable to the import and export of goods between the European Community and non-member countries. This new code aims to facilitate trade whilst also guaranteeing a high level of border security.
ACT
Regulation (EC) No. 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) [Official Journal L 145 of 04.06.2008].
SUMMARY
The Modernised Customs Code creates a new electronic customs environment. The new Code integrates the common customs procedures in the Member States while reinforcing convergence between the computerised systems of the 27 customs authorities. It replaces the 1992 Customs Community Code.. The Code’s provisions . Because of a bit of misunderstanding between countries, there is still no the regulation on implementation of the MCC. The latest news indicates the new regime will be implemented in 2015.
The MCC has a number of goals including:
The reduction and streamlining of customs procedures (merging various duty reliefs and changing the compliance obligations)
Pan European customs clearance from one country
Self accounting for customs declarations rather than submitting declarations at import
Introducing the need for businesses to secure all suspended customs debts by guarantee unless they are AEO approved
The implementation of the MSS will change the customs terrain. Businesses that are prepared will gain significant benefits while those unprepared could face material cost increases.
The 2008 Modernised Customs Code covers:
general provisions on the scope of customs legislation, the mission of customs and the rights and obligations of persons with regard to customs legislation;
factors on the basis of which import and export duties and other measures in respect of trade in goods are applied (Common Customs Tariff, origin of goods, value for customs purposes);
customs debt * and guarantees of this debt;
customs treatment of goods brought into the customs territory of the Community;
rules on customs status, placing goods under a customs procedure, as well as verification, release * and disposal of goods;
release for free circulation and relief from export duties;
special customs procedures organised into four economic functions (transit, storage, specific use, processing);
customs treatment of goods leaving the customs territory of the Community (goods leaving the territory, export and re-export, relief from export duties);
the Customs Code Committee and procedures enabling the Commission to adopt the measures implementing the Code.
The main changes made to customs legislation by the MCC are:
- rationalisation of the legal framework and definition of customs rules and
procedures;
- greater standardisation of customs rules and their implementation, in particular as regards economic operators’ rights and obligations, decisions and guarantees:
o there are no longer national restrictions on customs representation, but possible conditions and common criteria are laid down requiring to be fulfilled by those wanting to act as representatives in other Member States;
o there are common rules for all types of decisions by customs authorities, including the right to be heard and appeal procedures;
o there is prohibition against customs fees, charges and costs not corresponding to a service actually rendered;
o binding information can possibly be extended to areas other than tariff classification and origin;
o there are common principles for customs penalties;
o there are common rules on guarantees for potential or existing customs
liabilities, covering all procedures;
there are streamlined rules and procedures allowing debtors to benefit from non-recovery or repayment/remission of duties in certain situations;
o there are harmonized rules on time limits for customs to recover duties.
- simplification of customs procedures through computerization of all declarations
and data exchanges plus interoperability of national customs computer systems: o all customs formalities and exchanges of data between operators and customs are to be done using electronic data-processing techniques;
o unified simplified customs procedures.
- introduction of “centralised customs clearance” allowing economic operators to lodge their electronic customs declarations at the customs office of the place where they are established and hold their records, irrespective of where goods physically enter or leave the EU customs territory or need to be presented to customs within the EU
Provisions implementing the Community Customs Code
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Tax and duties legislation
Tax policy in the European Union (EU) consists of two components: direct taxation, which remains the sole responsibility of Member States, and indirect taxation, which affects free movement of goods and the freedom to provide services. With regard to direct taxation, Member States have taken measures to prevent tax avoidance and double taxation. Tax policy ensures that competition between Member States on the internal market is not distorted by differences in indirect taxation rates and systems. Measures have also been adopted to prevent the adverse effects of tax competition if companies transfer money between European Union Member States.
The European Commission's tax policy strategy was explained in a Communication of 23 May 2001 on Tax policy in the European Union - Priorities for the years ahead" (COM (2001) 260
In this Communication, the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' tax systems. Provided that they respect EU rules, Member States are free to choose the tax systems that they consider most appropriate and according to their preferences. In addition, any proposal for EU action in the tax field needs to take account of the principles of subsidiarity and proportionality. There should only be action at EU level where action by individual Member States could not provide an effective solution. In fact, many tax problems simply require better coordination of national policies.
Within this framework, this Communication established as a main priority for tax policy that of adressing the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition and promoting greater cooperation between tax administrations in assuring control and combating fraud.
This focus on the taxpayer is linked to the Commission's general objective of ensuring that tax policy supports wider EU policy objectives, as set out most recently in the "Europe 2020 strategy" for smart, sustainable and inclusive growth in the EU and in the Single Market Act. Increased tax policy co-ordination would help Member States to meet these objectives.
Removing obstacles for citizens
On 20 December 2010, the European Commission, as part of the objective under the Europe 2020 strategy of empowering EU citizens to play a full part in the single market, announced plans to ensure that tax rules do not discourage individuals from benefiting from the internal market. The Communication "Removing cross-border tax obstacles for EU citizens" outlines the most serious tax problems that EU citizens face in cross-border situations, such as discrimination, double taxation, difficulties in claiming tax refunds and difficulties in obtaining information on foreign tax rules, and announces plans for solutions.
Useful links as a source of the report
1.Summuries of European legislation:
http://europa.eu/legislation_
2.European Commision site:
http://ec.europa.eu/taxation_
3. Internationa trade solutions: http://www.
4. Customs Law of the EU.2nd edition. Electronic version. http://books.google.by/books?
5. European legislation in alphabetic order: http://en.wikipedia.org/wiki/
6. Council Regulation establishing the CCC: http://eur-lex.europa.eu/
7. Organisation of Economic Integration and Cooperation site: http://www.oecd.org/tax