GCO EU UPDATE: Publication on EU Customs Law

Remission & Repayment of Custom Duties in the EUI am delighted to report the publication in English of a major work on one of the most commercially important aspects of EU Customs Law: remission and repayment procedures, written by two of our colleagues Davide Rovetta and Maurizio Gambardella, and Simon van Cutsem.

The book, published by Kluwer Law International, provides an overview of how the consolidated body of EU customs legislation and case law is interpreted in various EU jurisdictions, with an in-depth focus on the particular remission and repayment procedures – from initial request to appeal.



Some of the elements covered by the book include:

  • the current regulatory framework of the EU customs system;
  • definitions of importation and exportation under the Community Customs Code;
  • requirements for an application of remission and repayment;
  • difference between an appeal against the customs debt and remission and repayment;
  • examples of error of the customs authorities;
  • good faith of the operator;
  • examples of good faith in the remission and repayment context;
  • the concept of a 'special situation';
  • remission or repayment of duty for goods rejected by the importer as defective;
  • preparation of the dossier by the national customs authority and its transmission to the European Commission;
  • appeals before the General Court of the European Union and Court of Justice of the European Union;
  • rights of defence in case of unfavourable decisions; and
  • the role of the European Ombudsman.

More details are available from Kluwer here.

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