Customs and Excise Law and Practice

by Gavin Mc Farlane (Author)

• Used

  Hardcover
  1993

  $3.51

  This provides a legal analysis of Customs and Excise legislation, excluding VAT. Coverage centres on the protection, security, collection and management of revenues derived from excise duties levied on goods produced in the UK. All customs law now falls under one Community code, which is examined in this text. It also covers customs powers in respect of penalties, seizure and criminal proceedings, in particular fraud and there is an explanation of crinimal proceedings arising from Customs and Excise issues. In addition there is an assessment of the new Community Code with practical advice on troublesome issues eg compliance and penalties.