Overview

EC Customs Law places the law relating to customs duty in the context of the EC and international trade. This fully updated second edition covers significant changes in EC customs procedure, legislation, and case-law since the first edition. It includes coverage of the recently implemented 2005 amendments to the Community Customs Code, and an exploration the impact of major expansion of the customs union as the EU continues to grow. The book first examines the fundamental concepts of the customs union, the Community Customs Code and its implementing regulations, moving on to consider the administration and interpretation of the Tariff, paying special attention to the decisions of the European Court of Justice in this area. Lyons then explores the importance of international law and the significance for traders of international agreements and arrangements between the EC and third countries. He then covers the important issues of the origin of goods and their valuation; customs entry and declarations; customs procedures; inward and outward processing; and approved uses and treatments. Chapters follow on the customs debt and reliefs from duty; repayment and remission of duty; and customs appeal, closing with an evaluation of the future of EC customs law including proposals for a new Customs Code.

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9780199216741

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Reviews

`Review from previous edition ...a comprehensive exposition of this very dynamic and technical field of law... The writing is skilful...Such an achievement could not have been possible without the author's profound knowledge and experience...a most valuable contribution...essential reading to all those concerned with trade and customs law...Timothy Lyons has succeeded in writing an interesting and useful book in a highly complex and constantly evolving field of law.' Christina Moëll, European Law Review

This second edition of Lyons' book on EC Customs Law is built on the same principles as those that made a success of the first one in the academic and customs community: a comprehensive presentation [of] the customs union and related legislation in its international and Community context...Beyond the presentation of the rules, EC Customs Law provides an in-depth analysis of the role of the various actors both in the production and the administration of customs law...and, last but not least, contains an amazing amount of references to relevant and up-to-date case-law...What is now commonly referred to as Lyons has become, since its first edition, a standard reference work for practitioners in the field of trade and customs legislation and will without any doubt continue to be so for a long time to come. Jean-Michel Grave, Common Market Law Review, 2009, Vol 46 issue 4 This fully updated second edition gives consideration to the changes in EC customs procedure, legislation, and case law since the first publication of the book. In this respect it includes coverage of the recently implemented 2005 amendments to the Community Customs Code and refers throughout to modernised legislation. The European Legal Forum 5/6 The second edition of Timothy Lyons' book on EC Customs Law is simply the most up to date and comprehensive handbook on customs matters currently available in the English language...This is a book for lawyers litigating customs cases in Court, for the judges that will have to decide those cases, for scholars but also for those dealing with legal customs issues in the national customs administrations or in private companies...I could find nothing in the second edition of Lyons book that needs to be improved. Davide Rovetta, Global Trade and Customs Journal, Volume 4, Issue 11/12, 2009 Review from Previous Edition ...a comprehensive exposition of this very dynamic and technical field of law...The writing is skilful...such an achievement could not have been possible without the author's profound knowledge and experience...a most valuable contribution...essential reading to all those concerned with trade and customs law...Timothy Lyons has succeeded in writing an interesting and useful book in a highly complex and constantly evolving field of law. Christina Moell, European Law Review

Author Information

Timothy Lyons QC is at Tax Chambers, 15 Old Square

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