Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/144798 
Authors: 
Year of Publication: 
2009
Citation: 
[Journal:] Global Trade and Customs Journal [ISSN:] 1569-755X [Volume:] 4 [Issue:] 3 [Publisher:] Kluwer Law International [Place:] Alphen aan den Rijn [Year:] 2009 [Pages:] 71-85
Publisher: 
Kluwer Law International, Alphen aan den Rijn
Abstract: 
Many legal advisers, scientists and practitioners know since many years, that the Common External Tariff (CET) of the European Community (EC) is being applied non-uniform from the different national customs services and that the economic operators are using this systematic fault of the EC for their advantage. Which forms of advantages of price differences according to different duty rates at market entry into the EC common market are there? A model of non-uniform application of the CET of the EC has been developed and proven during three years of research and is presented in this paper.
Subjects: 
Customs Law
European Union
European Law
Customs Union
JEL: 
K33
K34
F53
Additional Information: 
Self-archiving of author’s post-print (accepted paper) for scientific use only on personal page in RePec (e.g. https://authors.repec.org) according to publishers policies as documented on SHERPA/ROMEO database under URL: http://www.sherpa.ac.uk/romeo/issn/1569-755X/en//. Copyright-holder is Kluwer Law International.
Document Type: 
Article
Document Version: 
Accepted Manuscript (Postprint)
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