The Customs Duties Handbook is an essential guide for specialist tax practitioners, lawyers, FDs, and HM Revenue and Customs. Tolley's Customs Duties Handbook covers all recent developments in UK and European legislation.

Tolley's Customs Duties Handbook 2011 complements Tolley's Yellow and Orange Tax Handbooks and the Excise Duties Handbook as an indispensable source of tax legislation.

The Handbook covers customs duties, the product-based excise duties and air passenger duty.

What's new in the 2011 edition

The 2011 edition has been fully updated to cover all the latest changes to the customs legislation, including:

• the Community Customs Code and Implementing Code as amended
• the rates of duty on alcohol, including the new rates for lower-strength beer and high-strength beer
• the rates of duty on tobacco, including the provisions covering long cigarettes
• changes to the rates of duty on hydrocarbon oil products
• the new late filing and late payment penalty provisions which are to be extended to cover most taxes and duties
• the excise duties compliance checks provisions.