Model of Non-uniform Application of the Common External Tariff in the EC

Many legal advisers, scientists and practitioners know since many years, that the Common External Tariff (CET) of the European Community (EC) is being applied non-uniform from the different national customs services and that the economic operators are using this systematic fault of the EC for their advantage. Which forms of advantages of price differences according to different duty rates at market entry into the EC common market are there? A model of non-uniform application of the CET of the EC has been developed and proven during three years of research and is presented in this paper.