Customs

The Customs Union is an essential foundation of the European Union (EU) and has been in place since 1968. It means that borders are abolished between member countries in relation to the trade of all goods (Article 28 of the Treaty on the Functioning of the European Union (TFEU). Between member countries customs duties, or charges having a similar effect, are forbidden.

At external borders, the Common Customs Tariff, along with the Integrated Tariff (TARIC), are applied to goods from non-EU countries. Goods moving freely within the EU must comply with the rules of the internal market and with certain provisions of the Common Commercial Policy. In addition, the Community and Union Customs Codes ensure that Member States’ customs authorities apply the rules uniformly.

• • Customs – general rules
    • Union Customs Code
    • Customs programme – cooperation in the field of customs
    • A paperless environment for customs and trade
  • Customs cooperation
    • Information technology for customs purposes
    • Customs programme – cooperation in the field of customs
    • Customs information system (CIS) system
    • Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention)
    • Close cooperation between EU customs administrations (Naples II Convention)
  • Tariffs, controls & exemptions
    • Intellectual property rights — customs enforcement
    • Exceptional trade measures for countries and territories participating in the EU’s stabilisation and association process
    • EU instrument for financial support for customs control equipment (2021–2027)
    • EU customs duty relief system
    • Controls on cash entering or leaving the EU
    • Road transport and inland waterways — border controls
    • The online integrated customs tariff database (TARIC)
  • Customs-specific schemes & rules
    • Monitoring trade in drug precursors between the EU and non-EU countries
    • Voluntary partnership agreements on forest law enforcement, governance and trade
    • Rules for trade across the Green Line in Cyprus
    • Suspension of import duties on certain weapons and military equipment
    • Monitoring trade in drug precursors within the European Union
  • Agreements – Customs
    • International Convention on the Harmonized Commodity Description and Coding System
    • International convention on the simplification and harmonisation of customs procedures
    • Pan-Euro-Mediterranean preferential rules of origin
    • Convention on the simplification of formalities in trade in goods
    • Agreement in the form of an exchange of letters between the EU and Norway on applying similar rules of origin
    • Agreement with China on cooperation and mutual assistance in customs matters
    • Agreement with Hong Kong on cooperation and mutual assistance in customs matters
    • Agreement with the Republic of Korea
    • Agreements with Canada on customs matters
    • Container security: EU–US agreements
    • Convention on a common transit procedure
    • Close cooperation between EU customs administrations (Naples II Convention)
    • 1982 International Convention on the Harmonization of Frontier Controls of Goods
    • Customs Agreement with Japan
    • Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention)
    • EU customs union with Turkey
    • EU-India customs agreement
    • EU-New Zealand cooperation and mutual administrative assistance in customs matters
    • EU–Switzerland agreement on the simplification of inspections and formalities in respect of the carriage of goods and on customs security measures
  • Archived summaries
    • Provisions implementing the Community Customs Code
    • Money laundering: prevention through customs cooperation
    • Modernised Community Customs Code
    • Lithuania
    • Malta
    • The contribution of taxation and customs policies to the Lisbon Strategy
    • Tariffs on grain imports
    • Goods infringing intellectual property rights
    • Iceland - Internal market
    • Hungary
    • Extrastat: statistics relating to trade with non-EU countries
    • European anti-counterfeiting and anti-piracy plan
    • Estonia
    • Customs response to latest trends in counterfeiting and piracy
    • Customs 2013 (2008-2013)
    • Croatia - Internal market
    • Drug precursors: internal aspects
    • Drug precursors: external aspects
    • Czech Republic
    • Enhancing police and customs cooperation in the European Union
    • Detection technologies in the work of law enforcement, customs and other security services
    • Elimination of controls and formalities applicable to baggage
    • Cyprus
    • Abolition of internal frontier controls for means of transport registered in a non-Community country
    • Abolition of customs formalities at internal frontier crossings for NATO military equipment
    • A simple and paperless environment for customs and trade
    • Action programme for customs in the European Union for the period 2014-20 (Customs 2020)
    • Action programme: Customs 2007 (2003-2007)
    • Bulgaria
    • Community transit: action plan (1997)
    • Convention on the use of information technology for customs purposes (CIS)
    • Romania
    • Slovenia
    • Slovakia
    • Strategy for the evolution of the Customs Union
    • Strategy for the Customs Union
    • Police/customs agreements in the fight against drugs
    • Poland
    • The role of customs in the integrated management of external borders
    • The former Yugoslav Republic of Macedonia – Internal market
    • Transport under the TIR or ATA procedure
    • Turkey - Internal market
    • Latvia