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Customs and Excise Law and Practice

By (author) Gavin McFarlane
Format: Hardback
Publisher: Sweet & Maxwell Ltd, London, United Kingdom
Imprint: Sweet & Maxwell
Published: 16th Aug 1993
Dimensions: h 230mm
Weight: 570g
ISBN-10: 0851217508
ISBN-13: 9780851217505
Barcode No: 9780851217505
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.

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The book fills a useful gap in the market and will be a good addition to the shelves of many law libraries.... it is clearly apparent that anyone concerned with customs legislation must regard the book as an essential working tool.A timely and comprehensive survey of this subject ... this book can be recommended with confidence. Trading Law and Trading Law Reports