变化了的框架条件,特别是经济和法律层面上的变化,促使欧盟海关法必须再次改革。现代海关法典在启用之前即已显陈旧。欧盟海关法典由此产生。该法典于2013年10月生效并于2016年5月1日正式启用。除结构上的调整外还有实质内容上的改动和变化,特别是在以下几个领域:关税债的形成和消灭,关税债务人,关税处罚,免除和退还,海关程序以及经认证的经营者(AEO)。这几点将在下文详细阐述。 Changes in the framework of the conditions, especially economic and legal changes, prompting the EU customs law must be re-reform. The modern customs code is old before it is activated. The resulting EU customs code. The Code came into force in October 2013 and became operational on May 1, 2016. In addition to structural changes, there are substantive changes and changes, particularly in the following areas: the formation and eradication of customs bonds, customs debtors, customs penalties, exemptions and refunds, customs procedures and accredited operators AEO). These points will be elaborated below.