Includes customs regulations and contact information for this country's customs office.
Last Published: 2/21/2019
For information on Customs regulations, check the EU’s Customs and Taxation Union Directorate’s website.

Major Regulatory Efforts of the EC Customs and Taxation Union Directorate:

Electronic Customs Initiative – The ECI deals with major EU Customs modernization developments to improve and facilitate trade in the EU member states, based on the following three pieces of legislation:
•           The Security and Safety Amendment to the Customs Code, providing for full computerization of all procedures related to security and safety;
•           The Electronic Customs Decision on the paperless environment for customs and trade, establishing the basic framework and major deadlines for electronic customs projects;
•           The modernized Community Customs Code, providing for the computerization of customs documents.

Customs Valuation – Most customs duties and value added taxes (VAT) are expressed as a percentage of the value of goods being declared for importation.  Thus, it is necessary to arrange a standard set of rules for establishing the goods’ value, which then serves for calculating the customs duty. 

EU imported more than EUR 1.8 trillion worth of goods in 2017 and seeks to accurately measure the value of its commerce for the purposes of:
•           economic and commercial policy analysis,
•           application of commercial policy measures,
•           proper collection of import duties and taxes, and
•           import and export statistics. 

meet these objectives, the EU applies an internationally-accepted concept of “customs value.” 
Determining the customs debt, the technical term for the duty to be paid on imported goods, is based on three elements of taxation:  the value of the imported goods, the origin of the imported goods, and the customs tariff on the imported goods.  .

Customs Security – The EU amended the Community Customs Code and the Customs Code Implementing Provisions in 2005 and 2006 to implement a new security management model for the EU’s external borders through Commission Regulaton 648/2005 and 1875/2006.  Through these amendments, the EU introduced a number of measures to tighten security around goods crossing international borders.  These measures include:
•           Requiring traders to provide customs authorities with information on goods prior to import to or export from the European Union (see Pre Arrival / Pre Departure Declarations);
•           Providing reliable traders with trade facilitation measures see Authorized Economic Operator (AEO);
Introducing a mechanism for setting uniform Community risk-selection criteria for controls, supported by computerized systems
Contact information for national customs authorities.
 

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