Sui generis of European Union customs law

Abstract

Every year the interest of scientists from around the world in studying sui generis of EU customs law increases. The aim of this article is to initiate a scientific discussion on the development of an alternative approach to the understanding of EU customs law sui generis. It is suggested that one should not be limited by the characteristics of the provisions of the Common Customs Tariff and the EU Customs Code when justifying the uniqueness of EU customs law. The article considers the history of the EU customs law formation within four stages and demonstrates that modern EU customs law is formed by: EU founding agreements; acts adopted by EU institutions; agreements concluded both between EU member states and with third states; national customs law of EU member states; and practice of application of EU customs legislation, in particular, judicial practice. The paper identifies priority areas for the future development of EU customs law to include the single European customs agency formation and further approximation of customs laws of EU member states.