Uniformity of application of the EU customs law: problematic aspects in the Baltic States
Date Issued |
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2019 |
European Union (EU) Customs Law is a significant branch of EU’s substantive law which, on the basis of the Union Customs Code (UCC; Regulation (EU) No. 952/2013) and the Combined Nomenclature of the EU (Regulation (EU) No. 2658/87 and its Annexes), regulates the international trade of the EU and its Member States with the third countries, in particular the taxation of the international trade operations by applying the customs duties/tariffs. However, after the adoption of the UCC, which imperatively requires all the customs administrations of the EU Member States to work as one, the problem of the uniform application of EU customs law remains very important. Therefore, the authors analyze the practice of the Baltic States (i.e., Republics of Estonia, Latvia, and Lithuania) in this area, based on the case law of the Court of Justice of the European Union (CJEU) in cases involving references to the CJEU by the national courts of different Baltic States.