European Union
Information for governments and traders
| COVID-19 measures | Commission Decision on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID 19 outbreak during 2020 is extended until 30 April 2021. Member States can grant VAT relief to sales of coronavirus vaccines and testing kits to hospitals and medical practitioners. The European Commission has also proposed a Council directive amendment 2006/112/EC. If adopted, the new rules would allow a temporary VAT exemption to be given to vaccines and testing kits being sold to hospitals and medical practitioners, as well as closely related goods and services. member States would also be able to apply reduced rates to testing kits if they so choose. Once agreed by all Member States, the new rules would allow a temporary VAT exemption to be given to vaccines and testing kits being sold to hospitals and medical practitioners, as well as closely related goods and services. Member States would also be able to apply reduced rates to testing kits if they so choose. | |
| COVID-19 measures | Specific Trade facilitation measures have been adopted by the EU to facilitate trade in the specific circumstances under COVID 19. Guidance on Customs issues related to the COVID-19 emergency, 30 March 2020 . | |
| COVID-19 measures | Guidelines for border management measures to protect health and ensure the availability of goods and essential services, 16 March 2020 | |
| COVID-19 measures | Communication from the Commission on the implementation of the Green Lanes under the Guidelines for border management measures to protect health and ensure the availability of goods and essential services, 23 March 2020 | |
| COVID-19 measures |
https://members.wto.org/crnattachments/2020/S... |
Commission Implementing Regulation (EU) 2020/466 of 31 March on temporary measures to contain risks to human, animal and plant health and animal welfare during certain serious disruptions of Member States' control systems due to Coronavirus disease (COVID-19) |
| COVID-19 measures | Communication from the Commission - European Commission Guidelines: Facilitating Air Cargo Operations during COVID-19 outbreak, 26 March 2020 |
| Union Customs Code (UCC) | Union Customs Code (UCC) (Regulation (EU) No 952/2013 of the European Parliament and of the Council) |
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| UCC Delegated Act | UCC Delegated Act (Commission Delegated Regulation No 2015/2446) |
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| UCC Implementing Act | UCC Implementing Act (Commission Implementing Regulation No 2015/2447) |
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| UCC Transitional Delegated Act | UCC Transitional Delegated Act (Commission Delegated Regulation No 2016/341) |
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| European Commission Directorate General for Taxation and Customs Union | Explanations of the Union Customs Code |
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| European Commission Directorate General for Taxation and Customs Union | Explanations of EU customs procedures including import, export, transit and special procedures |
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| European Commission Directorate General for Taxation and Customs Union | E learning tool on customs procedures |
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| European Commission Directorate General for Trade | Access2Markets platform Information on import, export for goods and services and EU Agreements, including Rules of Origin |
| Union Customs Code Article 56 regulates Common Customs Tariffs | Union Customs Code Article 56 regulates Common Customs Tariffs |
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| European Commission Directorate General for Taxation and Customs Union | Taric or integrated Tariff of the European Union is a multilingual database in which are integrated all the measures relating to EU customs tariff, commercial and agricultural legislation. |
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| European Commission Directorate General for Trade | Access2Markets platform Information on import, export for goods and services and EU Agreements, including Rules of Origin |
| Union Customs Code Article 52 regulates fees and charges | Union Customs Code Article 52 regulates fees and charges |
| Union Customs Code Article 57 regulates classification | Union Customs Code Article 57 regulates classification |
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| Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff | Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff |
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| Union Customs Code Articles 69-76 regulate valuation of products | Union Customs Code Articles 69-76 regulate valuation of products |
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| European Commission Directorate General for Taxation and Customs Union | Tariff classification rules COMMISSION IMPLEMENTING REGULATION (EU) 2022/1998 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 282 31.10.2022 p.1) |
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| European Commission Directorate General for Taxation and Customs Union | Customs valuation rules |
| Union Customs Code Articles 59-64 regulate rules of origin | Union Customs Code Articles 59-64 regulate rules of origin |
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| European Commission Directorate General for Taxation and Customs Union | Information on both preferential and non-preferential arrangements |
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| European Commission Directorate General for Trade | Access2Markets platform Information on import, export for goods and services and EU Agreements, including Rules of Origin |
| European Commission - Directorate General for Taxation and Customs Union | Sanitary, phytosanitary, environmental, product safety requirements, control of medicines and organic farming products |
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| European Commission Directorate General for Trade | Access2Markets platform Information on import, export for goods and services and EU Agreements, including Rules of Origin |
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| European Commission - Directorate General for Taxation and Customs Union | The EU list of all legal acts on restrictions and prohibitions is published at the explanatory website and link provided. The website provides a link to the legal basis of the different import, export and transit restrictions and prohibitions. The legal basis differs depending on the nature of the goods and the risks involved. This list of legal acts is subject to updates in the future. |
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| European Commission | EU notifies to the WTO the quantitative restrictions that can be found in the WTO database (weblink in left column) |
| Union Customs Code Article 42 regulates penalties | Union Customs Code Article 42 regulates penalties |
| Union Customs Code Articles 44-45 regulate appeals and review procedures | Union Customs Code Articles 44-45 regulate appeals and review procedures |
| European Commission Directorate General for Trade | EU Trade Agreements |
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| European Union External Actions Service | List of treaties related to Customs |
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| European Commission Directorate General for Taxation and Customs Union | EU Customs international affairs |
| Union Customs Code Article 56 regulates Tariff Quotas | Union Customs Code Article 56 regulates Tariff Quotas |
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| European Commission Directorate General for Taxation and Customs Union | Tariff Quotas |