About the course
We examine EU Customs legislation, including the Union Customs Code, Delegated Act, Transitional Delegated Act and Implementing Act. We also introduce some key concepts underlying EU Customs law, such as the European Union, the customs union, the internal market and free circulation, and the customs status of goods.
What you learn
On successful completion of this topic, you will be able to independently handle standard and more complex situations involving the interpretation and application of Customs legislation & regulation.
This includes having a broad understanding and detailed knowledge of the following concepts and provisions, and being able to apply and use this knowledge in your daily activities as a Customs professional:
EU Customs law and its purpose
You will acquire knowledge of the Union Customs Code, Delegated Act, Transitional Delegated Act and Implementing Act, and situations in which there is a need to refer to national Customs legislation, in order to ensure compliance with Customs law.
Key concepts underlying EU Customs law
You will gain a sound understanding of key principles underlying EU Customs law, including the concepts of Customs Union, Internal Market and Status of Goods, and be able to apply these principles to practical situations relating to international trade.
Legal procedures and their application
You will acquire a broad understanding and knowledge of the following concepts and provisions, in preparation for their more comprehensive coverage in subsequent Topics. Through the knowledge gained, you will be able to identify the key elements and purpose of a broad range of legislative provisions and be able to apply and use this knowledge in your daily activities as a Customs professional, including:
- Rights and Obligations
- Import and Export Duty
- Debt and Guarantees
- Customs control
- Status, procedure, disposal
- Free circulation
- Special procedures
- Goods taken out of the Union
- Electronic systems