The European Customs Union Study Group: Drafting the EU Customs Law
European Political and Law Discourse, Vol. 4, Issue 6, 2017
7 Pages Posted: 5 Feb 2018 Last revised: 7 Feb 2018
Date Written: January 28, 2018
The article provides the analyses of the early stages of creation the body of contemporary EU Customs Law that has been realized within frameworks of the European Customs Union Study Group (ECUSG) in 1947–1950. The research reveals main considerations and ideas arisen from the discussion of the possibilities to create an inter-European customs union as a part of actions within the Marshall Plan. The focus is made at the customs technical issues the European States faced investigating the creation a customs union reflected in the ECUSG reports and the proposed ways and means to solve them. In particular, the article describes the approaches elaborated towards such issues as common customs nomenclature, types of customs duties, unified base of taxation, elimination of tariff and non-tariff barriers. Besides, the negotiation process within ECUSG and its transformation into Customs Cooperation Council are also reflected.
Keywords: EU Customs Law, Customs Union, ECUSG, OEEC, GATT, Customs Cooperation Council, Brussels Nomenclature, customs tariff, customs duties
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