European Custom Law

The usage Union is one the bases of the European Union and an essential ingredient in the functioning of the unified market. The unified market feces unaccompanied function when there is a prevalent practise of greenness rules at its external borders. This implies that the 27 Customs administrations of the EU must(prenominal) act, as they were one. These cat valium rules go beyond the Customs Union as such, and extend to altogether aspects of batch policy, such as preferential sell, wellness, environmental control, the tax shelter of EU economic interests and the management of external relations.The creation of a impost matrimony in the European Economic familiarity in 1968 was implemented intern aloney through the abolition of usage duties, quantitative restrictions and measures having equivalent effect mingled with division States and, on the external front, through the introduction of a communal usance duty tariff and a common commercial policy. In fact, goo ds import from third countries had to be treated in the same way by each(prenominal) Member States in order to circulate freely in the impost union.But the customs union itself had to be integrated into the existent international economic order, regulated by the 1948 General Agreement on Tariffs and Trade. On the EEC Treaty the Member States decl bed that in creating a customs union, they intended to contribute, in accordance with the common interest, to a on-key development of world trade in, a gradual removal of restrictions to international trade and the lowering of customs barriers. The creation of the customs union has led to unafraid growth in intra- company trade, but the fraternity has not become insolated.Instead, it has developed into the worlds biggest importer and exportinger. In addition, the rules of the GATT and the discordant international agreements created under their influence, formed the healthy land for the EUs own commercial policy instruments and a ction, notably in the field of tariffs, the application of shield measures, anti-dumping and anti-subsidies actions. The European Union can introduce surveillance and safeguard measures in the frame figure out of the common rules for imports when imports at prices viewed as normal are causing or risk causing serious injury to European producers.In cases where the export price is lower than the normal value of a like product (dumping), the EU can quest trade protection measures, notably through the application of anti-dumping duties. European rules being compatible with those of the mankind Trade Organization, economic operators must comply with only one bewilder of rules for imports into the EU These rules apply automatically in the new States acceding to the EU. The Member States of the European Union no longer gain an self-governing foreign trade policy.More than 60% of their trade is intra-European and as such it depends on the rules of the unity market that prohibit any tr ade protection or trade promotion measures. For the remaining 40% of their trade, the main instruments of commercial policy, the Common Customs Tariff, the common import arrangements and the common protective measures are in the work force of the organs of the EU, the complaint and the Council. Together they contribute to ensuring an even competition performing field for European melodic linees, giving them access to equal prices for imported keen materials and other products they need.At the same time, the common commercial policy facilitates the work of European importers who can use a uniform import license, binding throughout the EU. Mission statement of Customs governmentThe European Commission website on its Taxation and Union section statesCustoms governance shall be primarily responsible for supervision of the Communitys international trade, thereby contributing to fair and open trade, to implementation of the external aspects of the internal market, of the common tra de policy and of the other common Community policies having a pushchair on trade, and to overall supply chain security.Customs authorities shall puzzle in place measures aimed, in particular, ata. Protecting the financial interests of the Community and its Member Statesb. Protecting the Community from unfair and illegal trade mend supporting legitimate business activityc. Ensuring the security and guard duty of the Community and its residents, and protection of the environment, where appropriate in shut up cooperation with other authoritiesd. Maintaining a proper balance between customs controls and facilitation of legitimate trade. The two faces of customsCustoms operate in the EU play a dual role. Customs officers soothe act as collectors of customs levying import duties and taxes but increasingly they to a fault work as watchdogs securing the Unions external borders to protect citizens wellness and guard duty. Checks to enforce security and safety rules can only be perfor med at the EUs external borders. It is inevitable that certain cargo shipments, which could salute a risk to the safety or security of the EU and its citizens, must be stopped and keeped.These checks are different from the task of levying import duties, which customs authorities can perform at a later gift along the supply chain, for example on the premises of the importer or exporter, to reverse congestion at the EUs external borders. The watchdogBorder checks to guarantee the safety and security of European citizens are performed by customs officers in close cooperation with other border agencies, such as veterinary and product safety authorities. Two particular causes of concern for customs authorities with respect to health and safety are counterfeit goods and drug precursors.The collector of customsEin truth shipment of goods, which enters the European Union, has to be keepd to customs. On the basis of the customs declarations, customs officers check the shipment and levy the import duties and taxes due. In 2007, import duties totaling over 15 billion were levied, which is equivalent to 13. 2% of the revenue side of the EU cipher (Garcia, 2012)Application of Common Customs TariffA customs union is characterized by the existence of a single external tariff applied by all Member States to imports coming from third countries.Such imports only have to clear customs once and can then move freely within the common customs area. R apieceing an agreement among the original Member States on a single external tariff required a complex striking of balances and compromises, given the different national interests, stemming from the different products that each country wished to protect. The common customs tariff (CCT) adopted by the European institutions in 1968 is, therefore, a major achievement of European integration (Article 28 TFEU, ex Article 23 TEC).For the division countries, the CCT meant twain(prenominal) the loss of customs revenue, which, since 19 75, has been a resource of the Community/Union budget, and the option of throwing out an independent customs or trade policy. No member country can unilaterally decide on or negotiate tariff matters all changes to the CCT are decided by the Council following negotiation (if necessary) and suggestion by the Commission. All bilateral (between the EU and non-member countries) and multilateral negotiations are carried out by the Commission.As of 1968, the Member States are not entitled to unilaterally carry out customs policy, i. e. suspend customs duties or change CCT. only the Council can waive the normal application of CCT by means of regulations adopting various tariff measures. Such measures, whether required under agreements or introduced unilaterally, involve reductions in customs duties or zero-rating in respect of some or all imports of a given product in the territory of the European Union. They take the form of EU tariff quotas, tariff ceilings or total or partial suspensi on of duties.Modernized Customs Code Customs authorities today, faced with this rapidly changing and challenging environment, must ensure that they draw out to fork up a first-class service to EU citizens and companies. A commutation pillar of the MCC is the concept of centralized clearance, which makes it possible for authorized EU traders to declare goods electronically and pay their customs duties and value-added tax (VAT) at the place where their business is established, irrespective of the member state where the goods are presented.Centralized clearance builds upon the authorized practice of Single Authorization for Simplified Procedures. The current draft of the MCCIP, however, requires that traders range the required customs clearance information to multiple member states. Basically, where the customs office designated for the lodging of customs declarations (i. e. , supervising customs office) is in a different member state than the customs office that receives the phys ical goods (i. e. customs office of presentation/importation), the importer must provide the entry information to the customs offices in both member states as well as the member state where the VAT is due.The modernisation and simplification of the customs legal and expert environment started several years ago with a major amendment to the Community Customs Code adopted in 2005, which gave EU customs authorities the powers to implement some of the most advanced security requirements in the world, age creating an environment that does not disrupt legitimate trade. This amendment is expected to be amply mplemented by mid 2016. The Modernized Customs Code will, when fully implemented, provide the necessary simplifications to make customs and trade work better, faster and cheaper. The electronic Customs Decision already provides a significant step in the lead in linking national customs Information and Communication Technology systems, benefiting both customs and trade. By meeting t he needs of modern logistics, a pan-European electronic customs will increase the competitiveness of companies doing business in Europe, avoid compliance costs and improve security at the EU borders.The proposal to amend the mutual administrative assistance provisions in customs matters will streamline and improve the current IT systems and enhance capacity in the fight against fraud in the customs sector. These are important legal and technological steps that will prepare European customs both for the immediate and the medium term future. Electronic Customs are a significant development for the E. U. Customs that aims to provide interoperable customs systems, ready to hand(predicate) to economic operators throughout the Community by replacing paper-based customs procedures with confusable declarations in electronic form across the entire E. U. , frankincense creating a more efficient, simpler and modern customs environment. The electronic office is a very important development f or the E. U. Customs. Its aim is to provide interoperable customs systems, reachable to economic operators throughout the Community, in order to replace the current paper-based customs procedures, with similar declarations in electronic form throughout the entire E. U. , thus creating a more efficient, simpler and modern customs environment.Trade facilitation and security alter at external E. U. borders are the twin goals of this project. Specifically, this initiative aims to * Make easier the political campaign and control of goods to and from the internal market through efficient import and export procedures. * Increase the competitiveness of European trade, by reducing compliance and administrative costs as well as to speed up clearance times. * Facilitate legitimate trade through a coordinated and common approach of goods control.