Customs
The Customs Union, characterised by an absence of internal borders, is an essential foundation of the European Union (EU) which applies to all trade of goods (Article 28 of the Treaty on the Functioning of the European Union (TFEU). The customs duties on imports and exports, as well as charges having equivalent effect between Member States, are forbidden. At external borders, the Common Customs Tariff, along with the Integrated Tariff (TARIC), is applied to goods from third countries. Goods moving freely within the Union comply with the rules of the internal market and with certain provisions of the Common Commercial Policy. In addition, instruments such as the Community Customs Code ensure that Member States’ customs authorities apply the standards uniformly.
The Customs Union, initiated by the Treaty of Rome in 1957, was established on 1 July 1968. Its mechanisms have essentially evolved to adapt to new technologies and to ensure greater security, particularly with regard to protection against counterfeiting and piracy.
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CUSTOMS COOPERATION
- The contribution of taxation and customs policies to the Lisbon StrategyArchives
- Strategy for the evolution of the Customs Union
- Strategy for the Customs Union
- Customs 2013 (2008-2013)
- Action programme: Customs 2007 (2003-2007)Archives
- The role of customs in the integrated management of external borders
- Enhancing police and customs cooperation in the European Union
- Customs response to latest trends in counterfeiting and piracy
- European anti-counterfeiting and anti-piracy plan
- Money laundering: prevention through customs cooperation
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CUSTOMS CONTROLS AND FORMALITIES
- Community customs code
- Combined Nomenclature, Common Customs Tariff and Integrated Tariff
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Customs checks and exemptions at internal and external borders
- Elimination of controls at frontiers in road and inland waterway transport
- Elimination of controls and formalities applicable to baggage
- Abolition of internal frontier controls for means of transport registered in a non-Community country
- Exemptions for travellers
- EU customs relief system
- Community transit: action plan (1997)Archives
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SPECIFIC SCHEMES
- Goods infringing intellectual property rights
- Endangered species of wild fauna and flora (CITES)
- FLEGT Licensing scheme
- Detection technology in the work of law enforcement, customs and other security servicesArchives
- AGREEMENT WITH THIRD COUNTRIES AND INTERNATIONAL CONVENTIONS
- ENLARGEMENT
See also
- Further information: the Taxation and Customs Union Directorate-General of the European Commission
- International agreements