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The customs union is an essential element of the European Community's single market with its four basic freedoms : free circulation of goods, persons, services and capital. This single market with currently 370 million consumers is the largest in the industrialised world. The single market with no internal barriers and common rules for trade with the outside world is the catalyst for economic integration within the Community as well as for the liberalisation and promotion of world trade. Customs policy and legislation are one of the cornerstones of the single market, as well as the Community's trade, development and agricultural policy. They are furthermore linked to the collection of VAT and excise duties at importation and the relief from such taxes at exportation. Globalisation of international trade, e-commerce and the forth-coming enlargement of the Community increase the need for information on customs rules.
This book contains 19 well-structured chapters with summaries, illustrative examples, law tables, rulings of the European Courts, case studies, as well as a glossary of customs terms so that it can be used both as a study tool and as a reference book for all aspects of customs legislation. It is an indispensable and reliable tool for all who require clear, comprehensive and up to date information in this field, and includes a wealth of detail for all those involved in international trade issues, such as importers and exporters, customs agents, customs officials, lawyers, consultants and trade federations.
