ICC comments on the duty relief systems under the EU Customs Code

Mobility and globalization have led to an increase of cross-border transactions of goods and services. It is imperative for the smooth operation of such trade that customs duty relief programmes are effective and easy to access, but throughout the world this is rarely the case. The European Union is no exception, and at a time when the EU is considering other simplifications to its Customs Code, this paper identifies a need for a radical reassessment of the EU duty relief environment, and recommends an alternative solution.