Customs duty or duty ?

Constanta Iacob and Stefan Zaharia

MPRA Paper from University Library of Munich, Germany

Abstract: 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.

Keywords: customs duty; Community Code; import; export; fraud (search for similar items in EconPapers)
JEL-codes: F59 H63 P00 (search for similar items in EconPapers)
Date: 2012-06-09
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