The autonomy of the customs law means that it is independent of other legal branches and can freely establish own legal institutions, it has independence and self-reliance with regard to other branches of a legal system. Customs law regulations have features of the public law as they have own system of law sources at the European Union level. They reflect the role of a state in establishing foreign trade turnover. They are included in the broader meaning of a state’s participation in the economy, which constitutes a subject of public commercial law regulations and they concern the obligation of incurring specific payments to the benefit of a public entity (state, the European Union) in a form of customs and taxes related with importing or exporting goods abroad.
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Adam Drozdek (2017) studied this question.