Uniformity of Customs Administration in the European Union

Acknowledgements v
Table of Cases xv

Part I: Introduction
1. Uniform Customs Administration in the European Union 3

Part II: The EU Customs Union and the WTO
2. The EU Customs Union in the European Union ’ s Legal System 11
3. Standards of WTO Law: Uniformity of the Administration of Law According to Article X:3(a) GATT 1994 and its Implications for EU Customs Law 41

Part III: The Great Reform of EU Customs
4. Modernised Customs Code, Electronic Customs Initiative and the Future Customs Initiative 73
5. Recast of the Great Reform: The Union Customs Code and European IT Strategy 112

Part IV: Implementation of the European Union ’ s Customs Law and Strategies for Enhancing Uniform Administration
6. The System of Decentralised Implementation in EU Customs Administration 139
7. Administrative Cooperation as a Strategy for Enhancing Uniform Customs Administration 173
8. Role, Competences and Strategies of the European Commission 199
9. Summarising the Implementation System of EU Customs Law 247

Part V: Specifi c Areas of EU Customs
10. Special Tools and Mechanisms for ‘Uniformisation’ of EU Customs Law Implementation in Specific Areas of EU Customs 253

Part VI: Final Conclusion
11. Potential for Improving Uniform Customs Administration 299

Bibliography 308
Index 331