Ułatwienia w prowadzeniu działalności gospodarczej w obszarze międzynarodowego obrotu towarowego wynikające z pakietu prawnego UKC. Wybrane aspekty

• Authors: Mirosława Laszuk

Title variants

EN

Facilitations for conducting businesses in the international trade in goods under the Union Customs Code. Selected aspects

• Languages of publication: PL

Abstracts

EN

The Union Customs Code, the delegated regulation, and the implementing regulation contain a wide array of facilitations for entrepreneurs trading in goods. The major role is played by the Author­ized Economic Operator (AEO) and the Binding Tariff Information (BTI), which provide numer­ous benefits for the entities conducting the international trade in goods. Nevertheless, despite num­erous advantages both institutions provide other solutions which are less beneficial for the entities enjoying them; for example, acomplicated audit procedure followed when issuing AEO permits, and “the prohibition on purchasing” Binding Tariff Information, which has been recently introduced.

Keywords

EN

Authorised Economic Operator; Binding Tariff Information; entrepreneur

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Prawo
• Year: 2017
• Issue: 323
• Pages: 223-233

Contributors

author

Mirosława Laszuk

• Politechnika Białostocka