Customs & Excises in One Lesson (Ny Titel)
� The Shortest and Surest Way to Understand Basic Customs & Excises
   
 
Författare:de Lange Christiaan V.
Titel:Customs & Excises in One Lesson (Ny Titel) � The Shortest and Surest Way to Understand Basic Customs & Excises
Anmärkning:To be Published: November 2025
Utgivningsår:2025
Förlag:Kluwer Law International
ISBN:9789403537023
Produkttyp:Inbunden
Typ av verk:Monografi
Ämnesord:Skatterätt , Internationell rätt

Preliminärt pris: 1488 SEK exkl. moms

 

Customs & Excises in One Lesson is a book that challenges the fallacy that the Customs and Excises environment is not susceptible to a coherent summary. It will provide you with a unique and innovative roadmap, supplemented with figures that can be used independently or as a collective, to easily navigate your way through the Customs and Excises cornerstones, concepts, methodologies, and procedures and to provide you with a Customs Optimisation Process, which was derived from the Lesson. Customs and Excises continue to be shrouded in mystery, primarily due to the inconsistency in the use of its terminology, its application, and ignorance. The primary challenge is that its applied terminology is not unique or subject-specific. As a consequence, it tends to be erroneously read, interpreted, and understood for its linguistic meaning rather than for its specific Customs and Excises meaning. Another more critical oversight is that Customs and Excises are inherently Economics, founded on its principles.

As the scope of Customs and Excises is so broad, it is not realistic to consider it as a specialisation without defining the demarcated focus. The focus of this book is solely on the goods – the merchandise.

Customs and Excises can be reduced to a single lesson and itself into a single sentence. ‘The art of Customs and Excises consists of not merely accepting the terminology for its linguistic meaning; it consists of ensuring that the terminology, its context, its meaning, and its effective, efficient, and compliant application are fully understood, and appreciated, in both its reference and application.’



What’s in this book:

For the purpose of simplicity and ease of understanding, the book is presented in two parts:

Part I: The Lesson
Part II: The Lesson Applied

Key topics include:

- identifying the Customs and Excises cornerstones, its application to the Trade Remedies, identifying the various types of duties, taxes, levies, tariff barriers, Non-Tariff Measures and Non-Tariff Barriers;

- categorising and organising the Special Customs Procedures/Regimes, and their relation;

- depicting the trade blocs and their respective stages of economic integration;

- an insight into the International Commercial Terms (Incoterms®) and their evolution;

- reflecting on Denied Party Screening and Sanctions Screening;

- offering an insight into the International Organisations, Agreements, Conventions, Standards, and Frameworks, as well as reflecting on the more relevant acronyms, elucidation of terms, and selected resources to enhance the Lesson;

- the ‘In a minute’ (‘I’amTM’) Customs and Excises Series, which offers a succinct summation of the more pertinent Customs and Excises concepts, and the ‘Points of Interest’, which encapsulates the Section.

How this will help you:

This book caters to Customs and Excises compliance practitioners, trade compliance practitioners, students and young professionals who are in the early stages of understanding the nuances of Customs and Excises. It also informs tax practitioners, in-house tax counsel, academics working in international organisations, business executives, advisory firms, and government officials, for whom it may not be a specialisation but who are interested in gaining an understanding, or even a working knowledge of its intricacies and foundation.

Table Of Contents
About the Author
Overview
Preface
Acknowledgements

PART I
The Lesson

CHAPTER 1
The Lesson
Caveat Lector – ‘A Duty Is a Tax That You Levy’

PART II
The Lesson Applied

SECTION I
The Cornerstones, Remedies, Duty, Tax, & Levy

CHAPTER 2
Codification – Tariff Classification

CHAPTER 3
Origination – Origin

CHAPTER 4
Valorisation – Customs Valuation

CHAPTER 5
Trade Remedies – Dumping, Countervailing, and Safeguards

CHAPTER 6
Excise Duties and Excises

CHAPTER 7
Types of Duties, Taxes, and Levies

CHAPTER 8
Processing – Inward Processing and Outward Processing

CHAPTER 9
Storage – Customs Warehousing and Free Zones

CHAPTER 10
Specific Use – Temporary Admission and End Use

CHAPTER 11
Transit – Customs Transit and Transhipment

CHAPTER 12
Customs Debt and Customs Guarantee/Security

SECTION III

Trade Blocs – Economic Integration

CHAPTER 13
Trade Blocs – Economic Integration

SECTION IV
Non-tariff, Tariff and Trade Barriers

CHAPTER 14
Import Control and Export Control

CHAPTER 15
Non-tariff Measures

CHAPTER 16
Non-tariff Barriers
The Section’s Points of Interest

CHAPTER 17
Prohibited Goods and Restricted Goods

SECTION V
International Commercial Terms (INCOTERMS®)

CHAPTER 18
International Commercial Terms (Incoterms®)

SECTION VI
Denied Party Screening and Sanctions Screening

CHAPTER 19
Denied Party Screening and Sanctions Screening

SECTION VII
The Lesson’s Roadmap, Timeline, Milestones, Elucidation of Trade
Terms, Organisations, Agreements, and Resources

CHAPTER 20
The Lesson’s Roadmap

CHAPTER 21
Customs and Excises Timeline and Milestones

CHAPTER 22
Acronyms and Elucidation of Trade Terms

CHAPTER 23
International Customs and Trade Organisations and Committees, and
Agreements and Conventions

CHAPTER 24
Selected Resources

CHAPTER 25
In a Minute – I’amTM

Index

 
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