TY - BOOK AU - Lyons,Timothy J. TI - EU customs law SN - 9780198784029 AV - KJE7312 .L96 2018 PY - 2018/// CY - Oxford, U.K. PB - Oxford University Press KW - Customs administration KW - Law and legislation KW - European Union countries KW - Tariff N1 - Includes bibliographical references and index; Table of Cases from the European Court of Justice and General Court -- Table of Cases from Other Jurisdictions -- Table of International Agreements, Conventions, and Treaties -- Table of European Community and European Union Treaties -- Table of Legislation for Other Jurisdictions -- Table of European Union Legislation -- 1. Introduction -- 2. The Customs Union in its EU Context -- 3. Fundamental Concepts of the Customs Union -- 4. The customs union: Legislation and Administration -- 5. The Common Customs Tariff: Administration and Interpretation -- 6. International Arrangements and Agreements -- 7. The Origin of Goods -- 8. The Valuation of Goods -- 9. Customs Entry and Declaration - 10. Customs Procedures: An Overview -- 11. Processing -- 12. The Customs Debt and Reliefs from Duty -- 13. Repayment and Remission Decisions and Appeals -- 14. Planning for the Future -- Suggestions for Further Reading - Index N2 - The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. This volume also includes commentary on the Modernized Community Customs Code and Implementing Regulation and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax ER -