Transcription of EU customs law - common issues import & export
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EU customs law - common issues import & export
16/12/20141EU customs law - common issues import & export Michael Lux, Attorney, presentation simplifies some issues for easier comprehension and can therefore not replace legal and obligations goods under a customs economic operator (AEO) and answers16/12 territory EU customs legislation applies only in the EU customs territory which is the territory of the 28 EU Member States to which certain territories are added ( Monaco), and from which certain territories are excluded ( the French overseas territories) EU fiscal legislation applies only in the fiscal territories of the Member States which are the national parts of the EU customs territory from which certain territories are excluded ( the Canary Islands)16/12 and obligations economic operators (1)The rights and obligations of economic operators and the EU customs authorities are mainly laid do
1.Customs/fiscal territory •EU customs legislation applies only in the EU customs territory which is the territory of the 28 EU Member States
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