Principle of Choice of Customs Procedure in EU Customs Traffic

Ewa  Gwardzińska; Żaneta  Gwardzińska-Chowaniec; Jakub  Chowaniec

doi:10.6000/2817-2302.2023.02.13

Authors

Ewa Gwardzińska Professor at the Warsaw School of Economics in Warsaw, Employed in the Collegium of Business Administration, Administrative and Financial Corporate Law, Department of Tax and Customs Law, Poland
Żaneta Gwardzińska-Chowaniec Assistant Professor at the University of Economics and Human Sciences in Warsaw, Employed in School of Social Sciences, Poland
Jakub Chowaniec Assistant Professor at the University of Warsaw, Employed in the Faculty of Law and Administration, Financial Law Department, Poland

DOI:

https://doi.org/10.6000/2817-2302.2023.02.13

Keywords:

Rule of choice of customs procedure, customs procedures, special procedures, import, export, importer, exporter, customs declaration

Abstract

The research topic of the article focuses on the analysis of the principle of choosing a customs procedure in EU customs trade, which is of a normative nature. It is also the basic method of dealing with goods. In addition to the general legal principles constituting this principle, the article discusses the principle of freedom of trade in goods abroad; the principle of equal treatment of entities; the principle of equal treatment of goods; the principle of universality of customs duties and customs fees; the principle of universal access to information on customs law; the principle of non-revokability of the customs declaration. The conditions for export and import customs procedures were also discussed.

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