The article explains the system for remission, repayment or waiver of postclearance entry of duties, as set out in the European Community’s customs legislation and applied by the customs authorities of the 27 Member States in cooperation with the European Commission. In particular, the article...

Competition Law of the European Union' provides a comprehensive and up-to-date analysis of the EU competition rules as developed primarily by the Commission, the General Court and the Court of Justice. The new Sixth Edition of a major work by the well-known competition law team at Van Bael &...

The Nomenclature that is governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System Convention, Brussels, 14 June 1983) has resulted in an adjustment of many nomenclatures used worldwide for statistical and customs classifi cation because...

Many legal advisers, scientists and practitioners know since many years, that the Common External Tariff (CET) of the European Community (EC) is being applied non-uniform from the different national customs services and that the economic operators are using this systematic fault of the EC for...

The customs sanctions of the EU-27 are not harmonized - the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute...