The author of this book believes that identifiable and immutable principles of taxation and administration are at the heart of customs procedures and practices, and that they determine the broad framework of customs legislation. Based on this, he explains how these principles are enshrined in European customs law, and how they work in practice. He takes into account the full spectrum of laws interwoven with EU customs law, including EU treaty provisions, European Court of Justice (ECJ) case law, international conventions, and national laws - both constitutional and criminal, along with authoritative commentaries from other experts. The work covers every practical topic and issue stemming from the EU's Community Customs Code (CCC). Its comprehensive coverage includes: import and export procedures, authorised economic operators, customs valuation rules, customs classification rules, preferential tariff treatment, free zone and customs warehousing facilities, inward and outward processing and processing under customs control, legal structure of the Common Customs Tariff, reliefs from import and export duties, incurrence of customs debt and persons liable, customs decisions and appeal procedure, and jurisprudence of the ECJ governing the CCC.