This book is an outstanding piece of research on the customs debt under the new legal framework set out by the Union Customs Code, which provides an in-depth insight into each of the aspects amended by the Community legislation and a comparative analysis with the Customs Code of 1992. Thanks to the constant references to the case law of the European Court of Justice (ECJ) as well as the cases of study and examples included, this book may be considered as an indispensable work tool.

Mercedes Cano Martínez, a State Tax Inspector, is currently deputy head of the Regional Unit of Customs and Excise of Valencia. She has developed her professional career in various positions of responsibility with the Spanish customs and has taught courses and seminars organized by prestigious institutions such as the World Customs Organization and the Inter-American Development Bank.
She is the author of the book Deuda aduanera (Customs debt), published in 2010 by the Spanish Association of Free Zones and Bonded Warehouses.