European Customs Union (EU)

EENI- School of International Business

Subject (Course): the European Customs Union (European Union). Syllabus:

1. Introduction to the Customs Union of the European Union
2. The need for the Customs Union in the EU
3. The pillars of the European Customs Union
   1. Common Customs Tariff
   2. Common rules of origin
   3. Customs transit
   4. Common customs valuation system
4. The EU product classification system
5. Case study. How to classify computers and software, fruits, vegetables, footwear, plastics and textiles
6. The Integrated Tariff of the European Communities (TARIC)
7. The Value Added Tax in the European Union
8. Special taxes
9. Fraud Prevention
10. Customs co-operation agreements and mutual administrative assistance
11. The new Union Customs Code (formerly: Community Customs Code)

Objectives of the Subject “European Customs Union (EU)” are:

1. To understand the pillars of the European Customs Union (EU)
2. To analyse the functioning of the European Customs Union
3. To know the New Union Customs Code

NOTE: points 5 and 6 are also discussed on the subject: How to export to the EU

Sample of the subject - the European Customs Union (EU):

Subject Description - The European Customs Union

The four pillars of the European Customs Union are:

1. The absence of customs duties between EU member countries
2. The adoption of common tariff to imports from non-EU countries
3. The introduction of common rules of origin for all goods imported from a third country
4. The use of a single customs valuation system.

The EU Customs Union has been in force since 1 July 1968 (Belgium, France, Germany, Italy, Luxembourg and the Netherlands).

The remaining countries have been progressively incorporated: Austria, Bulgaria, Croatia, Cyprus, Denmark, Estonia, Finland, Greece, Hungary, Ireland, Latvia, Lithuania, Malta, Poland, Portugal, Slovakia, Slovenia, Spain (Ceuta and Melilla are not part), the United Kingdom, the Czech Republic, Romania and Sweden (Europe).

1. Third-country customs revenue accounted for 11% of the EU budget (EUR 15.3 billion)
2. The EU customs manage approximately 16% of world trade
3. In 2013 EU customs seized 36 million of products (25% of which were counterfeit medicines)
4. Andorra, San Marino and Turkey have a Customs Union with the EU.
5. All EU countries are part of the EU Customs Union.

The European Union has customs cooperation agreements and mutual administrative assistance with the United States, Canada, India, Japan, Hong Kong, South Korea and China. These customs cooperation agreements simplify and harmonise customs procedures, reducing export-import costs.

The European Customs Union (EU) belongs to the European Economic Area of the Western Civilisation.