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Customs Duties. Customs Tariff

Author

Listed:
  • Octavian Pasat

    (U.S.M. Chisinau, Republic of Moldova)

Abstract

Romania Import Tariff is from 1 January 2007, the Common Customs Tariff of the European Union. Applicable in all EU Member States, it ensures the smtooh functioning of the European internal market. From 1 January 2007, as a member state of the European Union, Romania applies the EU Common Customs Tariff. Common Customs Tariff duties lists applied to each tariff line imports from third countries, by all EU Member States, the regime most favored nation clause. Customs duties included in the Common Customs Tariff commitments made by the EU in the WTO for the tariff, on behalf of all Member States. The vast majority of the Common Customs Tariff duties are consolidated in the WTO 1.5.1. The legal basis of the common customs tariff is the Council Regulation no. 2658/87/23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff. Like other financial instruments is one of the duties that any investor – Romanian or foreign – must know the long term. Stability and predictability constitutes an element that directly or indirectly affect what is called country risk country’s attractiveness for investors and investment process.

Suggested Citation

  • Octavian Pasat, 2013. "Customs Duties. Customs Tariff," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 2(1), pages 165-174, December.
    • Handle: RePEc:sja:journl:v:2:y:2013:i:1:p:165-174
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    More about this item

    Keywords

    customs duties; common customs tariff; European Union; financial instruments.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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