Customer Benefits in the EU Customs Code

Abstract

This study provides an insight into the benefits of the economic operators specified in the EU Customs Code. As it is commonly known, customs duties are tax liabilities which are payable when a product enters into the territory of the Union from another country. However, customs legislation does not always prescribe a specific obligation to pay. The customs burden is paid when the goods arrive in the internal market of the European Union, and it is of their final destination. However, in a significant part of the cases, the importation of goods is not the ultimate purpose. For instance, interim work processes often occur and, due to the absence of finality, there is no need to pay customs duties. The study explains such cases that are particularly benefitial to economic operators.