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...

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 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...