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Model of Non-uniform Application of the Common External Tariff in the EC

Author

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  • Weerth, Carsten

Abstract

Many legal advisers, scientists and practitioners know since many years, that the Common External Tariff (CET) of the European Community (EC) is being applied non-uniform from the different national customs services and that the economic operators are using this systematic fault of the EC for their advantage. Which forms of advantages of price differences according to different duty rates at market entry into the EC common market are there? A model of non-uniform application of the CET of the EC has been developed and proven during three years of research and is presented in this paper.

Suggested Citation

  • Weerth, Carsten, 2009. "Model of Non-uniform Application of the Common External Tariff in the EC," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(3), pages 71-85.
    • Handle: RePEc:zbw:espost:144798
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    File URL: https://www.econstor.eu/bitstream/10419/144798/1/GTCJ_4%283%29_Weerth_Proofs_Model_Non-Uniform.pdf
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    Citations

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    Cited by:

    1. Weerth, Carsten, 2010. "The Role of Customs Administrations in Preparation of Regional Integration in the European Union," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 5(1), pages 14-28.
    2. Weerth, Carsten, 2013. "Customs Sanctions of the EU-27: A Detailed Analysis and a Preview on the Modernized Customs Code of the EU and the European Union Customs Code," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 8(2), pages 42-52.

    More about this item

    Keywords

    Customs Law; European Union; European Law; Customs Union;
    All these keywords.

    JEL classification:

    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations

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