The European Community Customs Code
11 Pages Posted: 8 Nov 2007
Date Written: 2006
The paper is an introduction to Customs Duties and tariffs in Europe. It is meant as an introduction or primer on the subject of EU customs duties, or as a chapter in a book on EU taxation. After a brief historical background, it explains the basis of calculating customs rates: nomenclature, preference origins, tariff quotas as well as the calculation of base values keeping in mind the possible add-ons and exemptions.
Keywords: Customs, tax, European tax, cumulating, taxation
JEL Classification: E62, H25, H26, K33, K34, O52
Suggested Citation: Suggested Citation