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1. General Agreement for Tariffs and Trade
2. Agreement on Trade-Related Aspects of Intellectual Property Rights
3. Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade
4. International Convention on the Harmonization of Frontier Controls of Goods
5. Customs Convention on the international transport of goods under cover of TIR carnets
6. Convention relating to temporary admission
7. Agreement on the importation of educational scientific and cultural materials
8. Single European Act
9. Treaty of Nice amending the Treaty on European Union the Treaties establishing the European
10. Communities and Certain in related acts
11. Consolidated version of the Treaty on the Functioning of the European Union
1. Council Regulation (EEC) 2913/92 establishing the Community Customs Code (Community Customs Code)
2. Commission Regulation (EEC) 2454/93 laying down provisions for the implementation of Council
3. Regulation (EEC) No. 2913/92 establishing the Community Customs Code
4. European Parliament and Council Regulation (EC) 450/2008 laying down the Community Customs Code (Modernised Customs Code)
5. European Parliament and Council Regulation (EC) 648/2005 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
6. Commission Regulation (EC) 1192/2008 amending Regulation (EEC) 2454/93 laying down provisions for the Implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code  OJ L329
7. Council Regulation (EC) 384/96 on „protection against dumped imports from countries not members of the European Community‟  OJ L56
8. Council Regulation (EC) 1383/2003 of 22 July 2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights
9. Council Decision (EC) 2003/231 concerning the accession of the European Community to the Protocol of Amendment to the International Convention on the simplification and harmonisation of customs procedures (Kyoto Convention)
10. Council Regulation (EEC) 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
11. Council Decision (EC) 94/800 concerning the conclusion on behalf of the European Community as regards matters within its competence of the agreements reached in the Uruguay Round multilateral negotiations
12. European Parliament and Council Regulation (EU) 182/2011 laying down the rules and general principles concerning mechanisms for control by member states of the Commission's exercise of implementing powers
13. Council Regulation (EEC) 3925/91 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra- Community flight and the baggage of persons making an intra-Community sea crossing
14. Council Regulation (EC) 1207/2001 of 11 June 2001 on procedures to facilitate the issue or the making out in the Community of proofs of origin and the issue of certain approved exporter authorisations under the provisions governing preferential trade between the European Community and certain countries
15. Council Directive (EC) 2006/112 „on the common system of value added tax‟  OJ L347/1
16. Commission Regulation (EC) 1875/2006 „amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code‟  OJ L360/64
17. Council „Decision on the system of the European Communities' own resources‟  OJ L 253/42.
1. Case C-69/89 Nakajima All Precision Co. Ltd v. Council of the European Communities  ECR I - 2069
2. Case 104/81 Hauptzollamt Mainz v. Kupferberg  ECR 3641.
3. Case C-188/91 Deutsche Shell v. Hauptzollamt Hamburg-Harburg  ECR I-363
4. Case C-78/01 BGL v. Germany  ECR I-9543
5. Case 1/75 Low Cost Standard  ECR 1355
6. Case C-143/93 Gebroeders van Es Douane Agenten BV v. Inspecteur der Invoerrechten en Accijnzen ECR I-431
7. Case C-2/90 Commission of the European Communities v. Kingdom of Belgium ECR I-4431
8. Case C-158/94 Commission of the European Communities v. Italian Republic ECR I -5789
9. Case C-226/99 and 1/99 Kofi sa Italia Srl v. Ministero delle Finanze ECR I-207
10. Case C-34/79 Regina v. Maurice Donald Henn and John Frederick Ernest Darby  ECR 3795
11. Case 155/82 Commission v Belgium  ECR 531
12. Case C-124/95 The Queen ex parte Centro-Com Srl v. HM Treasury and Bank of England  ECR I - 81
13. Case C-1/96 The Queen v. Minister of Agriculture Fisheries and Food  ECR I - 1251. Case C-376/07 Staatssecretaris van Financiën v Kamino International Logistics BV  OJ C90/5
14. WTO Appellate Body Report „European Communities - Customs Classification of Frozen Boneless Chicken Cuts‟ (27 September 2005) WT/DS/269/AB/R WT/DS286/AB/R
15. WTO Appellate Body Report „European Communities - Selected Customs Matters‟ (16 June 2006) WT/DS315/R
16. WTO Appellate Body Report „European Communities - Customs Classification of Certain Computer Equipment‟ (5 February 1998) WT/DS62/AB/R WT/DS67/AB/R; WT/DS68/AB/R
1. Proposal for a regulation of the European Parliament and of the Council laying down the Union Customs Code (Recast) (The Union Customs Code) COM(2012) 64 final 20 February 2012
2. Commission Consolidated preliminary draft of the Modernised Customs Code Implementing Provisions - TAXUD/MCCIP/2010/100-3 25 November 2011
3. Commission (EU) „Report on the outcome of the consultation on „simplification of VAT collection procedures in relation to centralized customs clearance‟ Ares (2011)164053 15 February 2011
4. Commission (EC) Proposal for a regulation of the European Parliament and of the Council laying down the Community Customs Code (Modernised Customs Code) COM (2005)608 final 30 November 2005
5. Commission (EC) „Communication on a simple and paperless environment for Customs and Trade‟ on the role of customs in the integrated management of external borders
6. Proposal for a regulation of the European Parliament and of the Council amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code‟ COM (2003) 452 final 24 July 2003.
7. Commission (EC) „Communication to the council and the European Parliament towards an integrated management of the external borders of the member states of the European Union‟ COM (2002)233 final 7 May 2002
8. Commission (EC) „Proposal for a regulation of the European Parliament and of the council amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Annex 1 to Impact Assessment Public Consultation on the draft modernized Customs Code Rev. 3‟ COM (2003) 452 final 24 July 2003
9. Commission (EC) „Consolidated preliminary draft of the Modernised Customs Code
1. S Meunier K Nicolaidis „Who speaks for Europe? The delegation of trade authority in the EU‟ (1999) 37/3 Journal of Common Market Studies.
2. E Moïsé T Orliac and P Minor „Trade Facilitation Indicators: The Impact on Trade Costs‟ (2011)
3. OECD Trade Policy Working Papers No. 118.
4. OECD „Quantitative assessment of the benefits of trade facilitation‟ (2003)
accessed 6 August 2012
5. OECD Policy Brief October 2005 „The costs and benefits of trade facilitation‟
6. B Rukanova E Van stijn H Henriksen Z Baida Y.H Tan „Understanding the influence of multiple levels of governments on the development of interorganizational systems‟ (2010) 18 European Journal of Information Systems.
7. D Widdowson „The changing role of customs: evolution or revolution?‟ (2007) 1/1 World Customs Journal 31
8. S Henningsson H.Z Henriksen „Inscription of behaviour and flexible interpretation in Information Infrastructures: The case of European e- Customs.‟(2011) 20 Journal of Strategic Information Systems 355-372
9. Laurent Ruessmann and Arnoud Willems „Revisiting the First Sale for Export Rule: An attempt to remove fairness in the interests of raising revenues without improving legal certainty‟ (2009) 3/1
10. World Customs Journal 45
11. Walter Zinn and Donald J. Bowersox „Planning Physical Distribution with the Principle of postponement‟ (1988) 9/2 Journal of Business Logistics
1. Yao-Hua Tan Niels Bjørn-Andersen Stefan Klein Boriana Rukanova (eds) „Accelerating Global Supply Chains with IT-Innovation‟ (Springer Berlin 2011)
2. Francis Snyder „International Trade and Customs Law of the European Union‟ (Butterworths Law Publishers London1998)
4. Michael Lux „Guide to Community Customs Legislation‟ (Bruylant Brussels 2002)
5. D Lasok „The Trade and Customs Law of the European Union‟ (Kluwer London 1998)
1. European Parliament - Directorate General for Internal Policies Policy Department A: Economic and Scientific Policy - Implementation of the Modernised Customs Code IP/A/IMCO/ST/2011 11 February 2012
2. European Court of Auditors Special Report No. 1/2010 „Are simplified customs procedures for import effectively controlled?‟ Luxembourg 7 June 2010.
3. European Court of Auditors Special Report No. 13/2011 „Does the control of customs procedure prevent and detect Value Added Tax (VAT) evasion?‟ Luxembourg 13 December 2011.