Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/168465 
Authors: 
Year of Publication: 
2013
Citation: 
[Journal:] Global Trade and Customs Journal [ISSN:] 1569-755X [Volume:] 8 [Issue:] 2 [Publisher:] Kluwer Law International [Place:] Alphen aan den Rijn [Year:] 2013 [Pages:] 42-52
Publisher: 
Kluwer Law International, Alphen aan den Rijn
Abstract: 
The customs sanctions of the EU-27 are not harmonized – the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute Settlement Case WT/DS315 ‘Selected Customs Matters’ but they lost the case. Now an in depth research shows that twenty-six Member States have sufficient national customs sanctions. It also gives an overview about new ideas of the modernized EU Customs Codes on common customs sanctions.
Subjects: 
Customs Law
European Union
Compliance
Legislation
Customs Union
Trade Policy
JEL: 
K33
K34
K14
Additional Information: 
Pre-Print Proofs according to the Romeo/Sherpa-Policy for this yellow journal.
Document Type: 
Article
Document Version: 
Manuscript Version (Preprint)
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