Importing film to the EU is an action in which EU laws require the application of import duty. The import duty that is applicable on photography equipment being imported into the EU varies with regard to the type of equipment that is being imported. The tax rates tend to vary with respect to the category in which the imported equipment falls.
The EU export control regime is governed by Regulation 428/2009. The list of controlled dual-use items is set out in Annex I to Regulation 428/2009. Items not listed in Annex I may also be subject to export controls under certain conditions specified in the Regulation (Borchardt, p.12). However, a comprehensive analysis reveals that the EU usually gives critical importance to exports that qualify as Dual-Use exports. Exports such as these are generally monitored carefully and subjected to a control code designed to monitor and regulate the exports from the region.
If this characteristic of the Zandian law was to be compared with the EU import tariff with regard to the degree of compatibility that it has with the restrictions imposed by Zandia, then it can be inferred that the restrictions imposed by Zandia are only partially compatible with those imposed by the EU (Hartley, p.23). This is because of the fact that while the duty imposed by the EU is part of the taxation structure implemented by the EU, that which has been imposed by Zandia appears to be associated with a fund of sorts for the benefit of unemployed actors in the country. In sharp contrast, the duty applicable on the photography equipment being imported into the EU is part of a larger taxation system. However, it is imperative to highlight at this point that this taxation does not apply if photography equipment is moved from one member state to another within the EU (Margot, p.45). In cases where the film is being brought into the EU by an individual, the item being imported remains free of tax applicability as long as the value of the item is under the € 300 mark.
Different national control regimes have now given way to the European Export Control Council Regulation, which came into force in 1995 (Philipp and Nicole, p.42). The Regulation is binding for all European member states and provides for a common list of dual-use goods that require prior authorization if exported outside the EU (Constantinos, p.41). This common framework for export control has allowed free movement of at least some dual-use goods inside the community.
(b) A charge for inspecting imported DVDs standards for quality under a mandatory EU scheme
The fact that the Zandian government places a charge for inspecting imported DVDs standards for quality under a mandatory EU scheme allows for the development of an undeniable compatibility between the EU laws regarding the trade of photography equipment and the Zandian laws regarding the same. This factor serves to show that the similarity between the Zandian laws and the EU laws regarding this matter may indeed have ...