by. Dr. Robert Figgener
Within the European Community there is uniform legislation in the field of customs law in the form of the Customs Code and other directly applicable regulations. However, the enforcement of these EC standards and judicial review of the application of the law is a national competence. If disputes do not reach the European Court of Justice by way of the preliminary ruling procedure, they may be cited as precedents in the respective Member State itself, but in the other Member States they regularly remain unknown due to language and factual barriers. Despite uniform law, this can therefore lead to divergent application and interpretation practices from one Member State to another. The present work contains a comprehensive analysis of Dutch and German case law on customs law with regard to the corresponding differences and similarities. The main focus of the analysis is on case law in the areas of post-clearance recovery, repayment/remission, customs value and duty exemptions.