Русскоязычый заголовок: Венгрия - 2010 - Венгрия и таможенное законодательство Европейского сообщества (март 2010 г.) (анг., *.pdf, 1,15 Mb)
Угорщина - 2010 - Угорщина і митне законодавство ЄС (березень 2010 г.) (анг., *.pdf, 1,15 Mb)
Contents:
1. The European Union as a Customs Union
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The Customs Union and the Community Customs Legislation
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Scope of the Community Customs Legislation and Basic Definitions
2. Regulations that Determine Customs Duties Due (Payable)
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The System of Rules of Origin of the European Communities
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Customs Value of Goods
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The Common Customs Tariff (TARIC)
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Customs Union Treaties
3. Customs procedures
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Transit
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Release for Free Circulation
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Customs Procedures with Economic Impact
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Customs Warehousing
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Inward Processing
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Processing Under Customs Control
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Temporary Importation
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Outward Processing
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Exportation
4. Simplifications
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Simplifications According to Community Regulations
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Electronic Customs in Hungary
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Authorised Economic Operator (AEO)
5. Guaranteeing and Paying Duties and Non-community Taxes
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Guaranteeing Customs Debt; Customs Guarantees
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Paying Duties
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VAT Regulation Regarding Importation of Goods
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Tax Warehouses According to VAT
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