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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
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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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