Customs Sanctions of the EU-27: A Detailed Analysis and a Preview on the Modernized Customs Code of the EU and the European Union Customs Code

Global Trade and Customs Journal, Vol. 8, No. 2, p. 42-52, 2013

Posted: 22 Aug 2017

See all articles by Carsten Weerth

Carsten Weerth

FOM Hochschule für Oekonomie & Management

Date Written: February 15, 2013

Abstract

The customs sanctions of the EU-27 are not harmonized - the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute Settlement Case WT/DS315 'Selected Customs Matters' but they lost the case. Now an in depth research shows that twenty-six Member States have sufficient national customs sanctions. It also gives an overview about new ideas of the modernized EU Customs Codes on common customs sanctions.

Keywords: European Union, EU, Customs Law, Legislation, WTO

JEL Classification: F53, K34

Suggested Citation

Weerth, Carsten, Customs Sanctions of the EU-27: A Detailed Analysis and a Preview on the Modernized Customs Code of the EU and the European Union Customs Code (February 15, 2013). Global Trade and Customs Journal, Vol. 8, No. 2, p. 42-52, 2013, Available at SSRN: https://ssrn.com/abstract=3022164

Carsten Weerth (Contact Author)

FOM Hochschule für Oekonomie & Management ( email )

Herkulesstr. 34
Essen, 45127
Germany

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