Book symposium: EU law and policy on customs and global value chains at a time of upheaval

The work begins by analyzing the international law framework of the EU customs union and their economics, emphasizing the customs union as the foundation of the EU project, while also exploring its relationship with the free movement of goods. The evolution of customs legislation is outlined, covering the interpretation and application of customs legislation, customs administrative structures, the financial significance of customs duties and examining the proposed EU Customs Authority and the EU Customs Data Hub.

The tariff system and the EU's combined nomenclature are discussed, along with various international arrangements. The rules of non-preferential and preferential origin are also examined, including those relating to the pan-Euro-Mediterranean area and the EU-UK trade agreement. Customs valuation and practical aspects such as customs declarations, procedures, customs debt, repayment, remission, and appeals are addressed.

Comprehensive and thought-provoking, this authoritative book reflects on the history, current status, and future of EU customs law.

Global Value Chains – a central feature of international trade and the world economy – present unique regulatory challenges and opportunities. Taking examples of recently adopted EU legal instruments, the book examines how the EU is applying environmental and labour standards along supply chains connected to its internal market. Covering due diligence requirements, new rules tackling deforestation and the EU's landmark carbon border adjustment mechanism (CBAM), it explores the synergies between these different regulatory tools and draws comparisons with approaches to global value chain regulation in other jurisdictions.

The emergence of this rapidly expanding regulatory framework is not without controversy. Written by a legal practitioner working for the European Commission, the book situates the EU's approach to global value chain regulation in the framework of broader discussions on the complex interface between international trade law, international environmental law, and the UN sustainable development goals.

Structured as a contextualised, accessible guide, the book decodes the emerging EU regulatory landscape and offers a perspective on future developments in this legal field.

About the authors

Timothy Lyons KC, BL, Advocaat/Avocat Brussels Bar, was called to the Bar in 1980 and took Silk in 2003. He has also been called to the Bar of the Republic of Ireland and is a member of a number of EU law organisations including the Irish Centre for European Law.  He is a member of the London Court of International Arbitration. Timothy's interest in international matters has led to him advising foreign governments as well as businesses and high net wealth individuals.

He represents in court, and advises, trustees of both domestic and international trusts on a wide range of issues and is a former member of STEP's Cross-Border Estates Group and its EU Committee. He is a member of the standing committee of scientific advice of the Center for Legal and Economic Research (CIJE), Faculty of Law, University of Porto, Portugal.

Publications include: EU Customs Law (OUP, 4th ed, 2025); European Cross-Border Estate Planning (Sweet & Maxwell) General editor. State Aid, Tax and Abuse of Law in Prohibition of Abuse of Law: A New General Principle of EU Law? (Hart Publishing, 2011); Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU (European Commission Expert Group, 2016) and regular contributions to the British Tax Review.

Josephine Norris Adjunct Professor at the Brussels School of Governance (Vrije Universiteit Brussel) where she teaches International Trade Law and the law of International Organisations and a visiting lecturer at the Université de Lille (EU external relations law).  She is a Member of the Legal Service of the European Commission (WTO and International Trade law team). She is a dual qualified barrister (England & Wales and Ireland).

Josephine studied law at Cambridge (MA Cantab) and then obtained a DES (droit européen) from the Institut d’études européennes (ULB) as a scholar of the Philippe Wiener-Maurice Anspach Foundation.

Josephine specialises in litigation and arbitration (including WTO dispute settlement) acting as agent for the European Union. She coordinates ISDS litigation and advises on the trade related aspects of energy and climate policy. Josephine is assistant editor of the Thompson Reuters Encyclopaedia of Environmental law (International Environmental Law). She regularly delivers seminars and workshops on EU external relations law, and the interface between trade and sustainability.