%0 Journal Article
%T Differences and Similarities Between Customs Duties and Charges Having Equivalent Effect To Duties
%A Drozdek, Adam
%J Public Administration Yearbook
%V 2018
%R 10.4467/24497800RAP.18.002.9217
%N 2018 (4)
%P 32-46
%K customs duties, charges having equivalent effect to customs duties, customs authority, customs union
%@ 2449-7797
%D 2018
%U https://ejournals.eu/en/journal/rocznik-administracji-publicznej/article/roznice-i-podobienstwa-miedzy-clami-a-oplatami-o-skutku-rownowaznym-do-cel
%X 
	This article is aimed at analysing customs duties and charges having equivalent effect charged by customs authorities with regard to the movement of goods through the customs border. The relevant research has shown that the binding provisions functionally show certain similarities and differences between those benefits. The essential and characteristic feature of custom duties is that it is calculated and charged by entitled, relevant customs authorities from entities importing (exporting) goods from countries not belonging to the customs union on the grounds of customs tariff from entities conducting foreign trade in goods. Conducted analysis of the case law of the Court of Justice of the European Union indicated significant similarities and differences between customs duties and charges having equivalent effect. These charges comprise benefits that should not be classified as public levies. They are charged only on a selected group of goods and thus, do not have a universal character, which is characteristic for public levies. Similarly to customs duties, they are unilaterally imposed by Member States and constitute a charge on the foreign trade in goods and therefore, impact prices of imported goods. Charges, similarly to customs duties, are used for regulating foreign trade in goods and protecting national market. Furthermore, the conducted research has shown that charges having equivalent effect to customs duties have a supplementary character with regard to customs duties and thus, ensure effectiveness of an imposed ban. It means that charges have been related with the institution of customs duties in such a manner that they have a form of classic customs duties as well as with those  named differently and which lead to the same discriminatory or protectionist results as customs duties.