European Customs Union (EU)

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

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

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 analyse the functioning of the European Customs Union
  3. To know the New Union Customs Code

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

The Subject (e-learning) “European Customs Union (EU)” is part of the following Higher Education Programs (EENI- School of Business & HA University):
  1. Doctorate: Europe
  2. Online Masters: Europe, International Business
  3. Course: EU Single Market

Languages of study Higher Education in English or Tertiary Education in Spanish Unión Aduanera UE Post-secondary Education in French Union douanière UE Study in Portuguese União Aduaneira UE.

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

Description of the Subject - European Customs Union

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 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 (BREXIT), 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 world trade
  3. In 2013, 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 European Union are part of the EU Customs Union

European Classification of Goods

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 the customs procedures, reducing the export-import costs.

The European Economic Area (Western Civilisation).



(c) EENI- Business School & Hispano-African University of International Business