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Społeczny wymiar wspólnotowego systemu zwolnień celnych
Witkowski, Piotr (Wydawnictwo Towarzystwa Naukowego Katolickiego Uniwersytetu Lubelskiego, 2006)
Community’s Customs Duty Exemptions System may be consider as a regulated by Community’s Customs Law resignation from duty collection for goods imported to European Union Customs Territory. They are part of fundamental instruments of customs policy which reffer not only to national affairs protection but to international organizations business in foreign trade as well. It is because they provide finacial resources which are part of income of both state budget and these organizations. Customs duty exemptions are sensible resignation from the state budget income, they are also part of a state activity with its social and economic sence that is far more important than current budget profits. They have such an important meaning because they enable duty free importation of goods to Community’s customs territory that gives a great opportunity to gain several goals. It is connected with duty free importation of goods like things of personal use belonging to people who migrate from the third country to the European Union, things imported on the occasion of marriage, inherited things of personal use, personal belongings of travellers crossing the border, duty free importation covers also goods for educational, scientific or cultural purposes and goods provided for charity or philanthropic organizations.