Module 2: International Customs Instruments and European Customs Legislation

Overview

The World Customs Organisation (WCO) has developed a wide range of instruments designed to assist economic operators and customs authorities. Accordingly, their effective application benefits commerce, revenue collection and security controls. Another important aspect of customs administration is to draft and interpret customs legislation in accordance with principles of goods governance. This ensures the acceptance of the relevant legislation, ensures the transparency of administrative procedures and provides legal certainty to economic operators.

Contents

International Customs Instruments

  • Revenue collection, transit and transhipment
  • International customs instruments
  • Computerised clearance systems

European Customs Legislation

  • Forms of national, supranational and international legislation
  • Customs codes: drafting, implementation, interpretation, compliance
  • International cooperation in formulating customs instruments

Discussion Topics

  • The practical application of WCO instruments
  • Contemporary role of the WCO in standards-setting and dispute resolution; policing non-tariff measures relating to health, safety and national security
  • Implementation and intercommunication of electronic customs clearance systems

Learning Outcomes

Participants will be able to:

  • apply customs instruments pursuant to the Revised Kyoto Convention
  • exploit modern customs instruments (e.g. Single Window, AEO, SASP e-Customs)
  • critically assess the implementation of international customs instruments in European and domestic legislation
  • apply the correct rules of statutory interpretation and use the discretion granted by customs laws effectively