Beschreibung

This work provides an overview of the most important provisions and aspects of the customs legislation applicable in the EU and specifically Austria. It is not a transcription of the UCC or an exhaustive commentary for all legal provisions of the Union Customs Legislation. In the structure this work follows the structure of the UCC. Written in English language it shall support those persons working in the area of customs who are not native speakers in Austria and those who wish to brush up their English as well as the acquaintance with special customs vocabulary.

Table of contents:

• General Provisions
• Factors on the Basis of which Import or Export Duty and other Measures in respect of Trade in Goods are applied
• Customs Debt and Guarantees
• Goods brought into the Customs territory of the Union
• General Rules on Customs Status, placing Goods under a Customs Procedure, Verification, Release and Disposal of Goods
• Release for free Circulation and Relief from Import Duty
• Special Procedures
• Goods taken out of the Customs Territory of the Union
• Electronic Systems, Simplifications, Delegations of Power, Committee Procedure and final Provisions