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Customs duty or duty ?


  • Iacob, Constanta
  • Zaharia, Stefan


The topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The efficiency and transparency of implementation could be partially compromised by the current artificial legislative parallelism maintained between the directly applicable Romanian and community legislations. In the last years no less than four customs codes and three implementation regulations have succeeded.

Suggested Citation

  • Iacob, Constanta & Zaharia, Stefan, 2012. "Customs duty or duty ?," MPRA Paper 39349, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:39349

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    customs duty; Community Code; import; export; fraud;

    JEL classification:

    • P00 - Economic Systems - - General - - - General
    • F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other
    • H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt

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