European Union - The New Era of EU Customs Legislation
- European Union
- A. Bal
- European Taxation, 2016 (Volume 56), No 5
- 11 April 2016
In this note, the author highlights important aspects of the new Union Customs Code including, inter alia, the inclusion of royalties and licence fees in the customs value, the first-sale principle, customs procedures, the Binding Tariff Information, the authorized economic operator and the provision of guarantees.