EU Customs Union Overview

<p>Increasing trade complexity (B)</p> Signup and view all the answers

<p>Stakeholder engagement (D)</p> Signup and view all the answers

<p>To remove customs taxes and apply a single external tariff (B)</p> Signup and view all the answers

<p>Article 30 (D)</p> Signup and view all the answers

<p>The UCC and its implementing regulations (D)</p> Signup and view all the answers

<p>National Customs Authorities (C)</p> Signup and view all the answers

<p>They provide recommendations on customs issues (C)</p> Signup and view all the answers

<p>It ensures uniform tariffs on goods from non-EU countries (D)</p> Signup and view all the answers

<p>Encouraging customs breaches (B)</p> Signup and view all the answers

<p>To facilitate trade and maintain fair competition (A)</p> Signup and view all the answers

The EU body responsible for ensuring consistent customs rule application across member states.

A forum where businesses discuss customs policies and procedures with EU officials.

Ensuring all EU member states follow customs rules equally.

Developing interoperable systems to improve efficiency and reduce costs in customs processes.

The EU aims to make trade easier while maintaining security and compliance by innovating through IT and sharing solutions.

The EU Customs Union eliminates internal customs duties within the EU and establishes a common external tariff for goods traded with non-EU countries. This simplifies trade and ensures uniform treatment of imports from outside the Union.

Article 28 TFEU establishes the EU Customs Union, prohibiting internal customs duties and creating a common external tariff for goods traded with non-EU countries.

The Union Customs Code (UCC) is the primary set of regulations governing customs procedures in the EU. It standardizes customs laws and provides a framework for effective enforcement.

The UCC Delegated Act (Regulation No. 2015/2446) and the UCC Implementing Act (Regulation No. 2015/2447) supplement the Union Customs Code, providing detailed rules and procedures for various aspects of customs administration.

The Common Customs Tariff (CCT) assures that identical tariffs are applied to goods traded with non-EU countries, regardless of the EU member state through which they enter.

DG TAXUD, the Directorate-General for Taxation and Customs Union, is the European Commission's department specializing in tax and customs matters. Its responsibilities include setting tax rules, controlling goods crossing EU borders, preventing tax evasion, and facilitating customs operations.

The Customs Policy Expert Group (CEG) advises the European Commission on customs matters. Their role involves discussing customs issues, contributing to policy development, enhancing customs procedures, and sharing best practices among EU countries.

The Customs Code Committee assists the European Commission in implementing and enforcing customs rules and tariff decisions across all EU member states, as mandated by Article 285 of the Union Customs Code.