EU customs legislation

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In this course, our intention overall is to impart an understanding of EU customs legislation, which is a very large and complex body of law. We explain:

  • Customs law in the global and in the national context; 
  • The hierarchy - which law takes precedence in certain situations;
  • How to research certain legal provisions;
  • How to interpret the wording of law. 

The course is one of the modules of the extensive Customs clearance and trade compliance in the EU training (see brochure).

Lessons

The course cosists of four video lessons:

  1. The nature and structure of customs law. Get the basic understanding of how customs law works;
  2. Researching legal provisions. Let's research together legal provisions and find out what the customs law is on certain issues;
  3. Making an accurate interpretation. Interpreting legislation requires practice and care. It is easy to take a single legal provision and conclude that that is the law on this issue. You will learn that quite often you need to dig deeper and you need at times to look closely at the wording of legislation to be sure you are interpreting it correctly;
  4. The importance of case law. Let's have a discussion on the role of the courts in interpreting the legislation - courts can at times amend, override or change it.

Tasks are provided in the videos - you will be asked to stop the video and do a certain task. There are quizzes at the end of each lesson. In addition, do the readings (the list in Resources) - after purchasing the course, you will be given access to the articles on the platform.   

Outcome

At the end of the course, you should understand:

  • How customs law works in the global and the national context, and the hierarchy of law;
  • What is 'hard' and 'soft' law;
  • Consequences of violation of customs law;
  • How interpretation of customs law works and what challenges it poses; 
  • The role of the Court of Justice of the EU and the national courts;
  • When legal research is required and how to do it.

After successfully completing all the quizzes (more than 60% of the answers should be correct), you will receive a certificate of completion.

Time

Please plan around 4 hours to complete this module.

First thing you need to know is that 'customs law’ consists of rules of unequal importance. The legal force of these rules is based on the principle that there is a hierarchy of norms. This means that when applying a law, we must make sure that a given rule doesn’t contradict a superior one.

Anouck Biernaux

Let’s have a look where the topic is systematically placed in the Union Customs Code.

Annette Reiser

There are many reasons for researching customs law. The most common one is to establish the conditions that apply to importation of specific products.

Anthony Buckley

Customs Knowledge Institute: 🔗 Customs Knowledge Institute is an Irish not-for-profit organisation whose mission is to bring together passionate customs practitioners for the purpose of enhancing customs knowledge. 📧 CKI@customsknowledgeinstitute.org  
CustomsClear: we are the customs and trade compliance knowledge marketplace and our goal is to connect knowledge seekers with industry-related experts. Check other available 🔗 courses.

Resources are available after purchase.

Comments ()

en
EU law news April 2024
21-04-2024

News in week 16: Union Customs Code DA and IA amendments related to binding valuation and origin information; updated FAQs on sanctions against Russia and Belarus; new round of requests for the suspension of the autonomous duties; EU-Central America agreement approved on behalf of the Union; CJEU on the treatment of irretrievable loss of goods due to slight negligence as force majeure (exemption from excise duty); upgrades of IT systems in Ireland - movement of excise duty suspended goods using the indirect export procedure; 30th anniversary of the WTO.

law
en
EU law news April 2024
21-04-2024

News in week 16: Union Customs Code DA and IA amendments related to binding valuation and origin information; updated FAQs on sanctions against Russia and Belarus; new round of requests for the suspension of the autonomous duties; EU-Central America agreement approved on behalf of the Union; CJEU on the treatment of irretrievable loss of goods due to slight negligence as force majeure (exemption from excise duty); upgrades of IT systems in Ireland - movement of excise duty suspended goods using the indirect export procedure; 30th anniversary of the WTO.

law
lt
ES aktualijos: balandis 2024
21-04-2024

Naujienos 16 savaitę: Sąjungos muitinės kodekso deleguotojo ir įgyvendinimo aktų pakeitimai, susiję su privalomąja vertės ir kilmės informacija; atnaujinti DUK dėl sankcijų Rusijai ir Baltarusijai; naujas prašymų sustabdyti autonominių muitų taikymą etapas; Sąjungos vardu patvirtintas ES ir Centrinės Amerikos laisvosios prekybos susitarimas; ESTT sprendimas dėl negrįžtamo prekių praradimo dėl nedidelio aplaidumo traktavimo kaip force majeure (atleidimas nuo akcizų); IT sistemų atnaujinimas Airijoje - prekių, kurioms taikomas akcizų mokėjimo laikino atidėjimo režimas, gabenimas taikant netiesioginio eksporto procedūrą; PPO sukako 30 metų.

law
lt
ES aktualijos: balandis 2024
21-04-2024

Naujienos 16 savaitę: Sąjungos muitinės kodekso deleguotojo ir įgyvendinimo aktų pakeitimai, susiję su privalomąja vertės ir kilmės informacija; atnaujinti DUK dėl sankcijų Rusijai ir Baltarusijai; naujas prašymų sustabdyti autonominių muitų taikymą etapas; Sąjungos vardu patvirtintas ES ir Centrinės Amerikos laisvosios prekybos susitarimas; ESTT sprendimas dėl negrįžtamo prekių praradimo dėl nedidelio aplaidumo traktavimo kaip force majeure (atleidimas nuo akcizų); IT sistemų atnaujinimas Airijoje - prekių, kurioms taikomas akcizų mokėjimo laikino atidėjimo režimas, gabenimas taikant netiesioginio eksporto procedūrą; PPO sukako 30 metų.

law
lt
LR aktualijos: balandis 2024
21-04-2024

Naujienos 16 savaitę: muitinės įstaigos nustatymas, kuri tam tikrais atvejais atlieka patikrinimą po prekių išleidimo; bendrasis karinės įrangos sąrašas - pakeitimai ir nauja redakcija; stiprinamas Lietuvos ir Vokietijos muitinių bendradarbiavimas sankcijų taikymo klausimais; muitinės įstaigų klasifikatoriaus pakeitimai; nekomerciniais tikslais į LR teritoriją įvežamų gyvūnų augintinių kontrolės tvarka; LVAT nutartis ginče dėl prekių klasifikavimo ir importuotojui priskaičiuotų 98330 Eur.

law
lt
LR aktualijos: balandis 2024
21-04-2024

Naujienos 16 savaitę: muitinės įstaigos nustatymas, kuri tam tikrais atvejais atlieka patikrinimą po prekių išleidimo; bendrasis karinės įrangos sąrašas - pakeitimai ir nauja redakcija; stiprinamas Lietuvos ir Vokietijos muitinių bendradarbiavimas sankcijų taikymo klausimais; muitinės įstaigų klasifikatoriaus pakeitimai; nekomerciniais tikslais į LR teritoriją įvežamų gyvūnų augintinių kontrolės tvarka; LVAT nutartis ginče dėl prekių klasifikavimo ir importuotojui priskaičiuotų 98330 Eur.

law
en
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
14-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law
en
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
14-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law
en
UK customs updates March 2024
07-04-2024

HM Government announced date and other changes around supplementary declarations; DDA payments - an extra calendar day to submit duty deferment payments; CDS implementation extension - exports to move to CDS until 4 June 2024; trade with Northern Ireland - a requirement to have a valid UK Internal Market Scheme authorisation to keep using the NIREM code; important updates on EORI and VAT registrations.

Mark Rowbotham

law
en
UK customs updates March 2024
07-04-2024

HM Government announced date and other changes around supplementary declarations; DDA payments - an extra calendar day to submit duty deferment payments; CDS implementation extension - exports to move to CDS until 4 June 2024; trade with Northern Ireland - a requirement to have a valid UK Internal Market Scheme authorisation to keep using the NIREM code; important updates on EORI and VAT registrations.

Mark Rowbotham

law
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