The European Community Customs Code

11 Pages Posted: 8 Nov 2007

See all articles by Arvind Ashta

Arvind Ashta

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté

Date Written: 2006

Abstract

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

Ashta, Arvind, The European Community Customs Code (2006). Available at SSRN: https://ssrn.com/abstract=1027624 or http://dx.doi.org/10.2139/ssrn.1027624

Arvind Ashta (Contact Author)

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté ( email )

29 rue Sambin
21000 Dijon
France

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