EENI Global Business School

European Customs Union (EU) TARIC



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Syllabus of the Subject

Pillars of the European Customs Union. Common rules of origin

  1. Introduction to the Customs Union of the EU
  2. Need for the EU Customs Union
  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. Integrated Tariff of the EU (TARIC)
  7. Value Added Tax in the EU
  8. Special taxes
  9. Fraud Prevention
  10. Customs co-operation agreements and mutual administrative assistance
  11. New EU Customs Code (formerly: Community Customs Code)

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


The objectives of the subject “European Customs Union (EU)” are the following:

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

E-learning Course Master, International Business

The Subject “European Customs Union (EU)” belongs to the following Online Programs taught by EENI Global Business School:

Doctorate: European Business, World Trade.

Doctorate in International Business (DIB) Online

Masters: International Business, Foreign Trade.

Masters in International Business and Foreign Trade (MIB)

Course: EU Single Market.

European Single Market

Languages: Masters, Doctorate, International Business, English or Study Master Doctorate in International Business in Spanish Unión Aduanera UE Study Doctorate in International Business in French Union douanière UE Masters Foreign Trade in Portuguese União Aduaneira UE.

Masters adapted for EU, Masters, International Business Trade EU Students.

The four pillars of the European Customs Union are:

  1. The absence of customs duties between the EU member countries
  2. The adoption of common tariff to the imports from the non-EU countries
  3. The introduction of common rules of origin for all the 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 Czech Republic, Romania and Sweden (Europe).

  1. The Third-country customs revenue accounted for 11% of the EU budget (EUR 15.3 billion)
  2. The EU customs manage approximately 16% of the world's trade
  3. The 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 the countries of the EU are part of the EU Customs Union

Sample - European Customs Union (EU):
European Customs Union (EU)

European Classification of Goods

The EU has customs cooperation agreements and mutual administrative assistance with the U.S., Canada, India, Japan, Hong Kong, South Korea and China. These customs cooperation agreements simplify and harmonize the customs procedures, reducing the export-import costs.

European Economic Area (Western Civilization).

Trans-European Transport Corridors

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