Unión Europea
Publicación de información para los gobiernos y los comerciantes
| 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 |
| The Official Journal of the European Union (OJEU) | The Official Journal of the European Union (OJEU) is the official gazette of record for the European Union (EU). The L Series, which is published in all the official languages of the EU, contains EU legislation. | |
| Union Customs Code (UCC) | Regulation (EU) No 952/2013 of the European Parliament and of the Council | |
| UCC Delegated Act | Commission Delegated Regulation No 2015/2446 | |
| UCC Implementing Act | Commission Implementing Regulation No 2015/2447 | |
| UCC Transitional Delegated Act | UCC Transitional Delegated Act (Commission Delegated Regulation No 2016/341) | |
| European Commission Directorate General for Taxation and Customs Union | Explanations of the Union Customs Code | |
| European Commission Directorate General for Taxation and Customs Union | Explanations of EU customs procedures including import, export, transit and special procedures | |
| European Commission Directorate General for Taxation and Customs Union | Guidelines on Entry and Import, Simplifications, Transit and Customs Status, Special Procedures and Export | |
| 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 | ||
| European Commission | Commission Decision 19 April 2021, the Commission decided to extend the temporary waiver of customs duties and Value-Added Tax (VAT) on imports from non-EU countries of medical devices and protective equipment used in the fight against COVID-19 that it had adopted in April 2020 and prolonged last October until April 2021. The decision prolongs the customs duties and VAT relief available under the already existing exemption, which had been due to expire at the end of this month, until 31 December 2021. More information can be found via this link: https://ec.europa.eu/taxation_customs/sites/taxation/files/201028_commission_decision_customs_vat_covid-19.pdf The European Commission had already in April 2020 published and notified the WTO of a decision, helping Member States affected by the fight against the coronavirus pandemic, to temporarily suspend customs duties and VAT on protective equipment, testing kits or medical devices such as ventilators. This made it easier financially to get the medical equipment that doctors, nurses and patients desperately need. The initial measure applied for a period of six months, and was further extended. On 28 October 2020, a further Commission decision notified to the WTO prolonged the exemption on imports to the EU27 Member States until the end of April 2021. (For the UK, the exemption was prolonged until 31 December 2020 but now the transition period with the UK ended). The duty and VAT free importation applies to: state organizations (state bodies, public bodies and other bodies governed by public law including hospitals, governmental organizations, communes/towns, regional governments, etc.), charitable or philanthropic organizations approved by the competent authorities of the Member States. |
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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 | 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. |
| Union Customs Code Article 52 regulates fees and charges | Fees and charges imposed in the EU are rare and those having equivalent effect to customs duties are prohibited by the Treaties, under the control of the Court of Justice of the European Union. |
| Union Customs Code Article 57 regulates classification | ||
| Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff | ||
| Union Customs Code Articles 69-76 regulate valuation of products | ||
| European Commission Directorate General for Taxation and Customs Union | Tariff classification rules | |
| European Commission Directorate General for Taxation and Customs Union | Customs valuation rules |
| Union Customs Code Articles 59-64 regulate rules of origin | ||
| European Commission Directorate General for Taxation and Customs Union | Information on both preferential and non-preferential arrangements | |
| 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 | |
| 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 | Commission Implementing Regulation (EU) 2021/521 of 24 March 2021 making specific arrangements to the mechanism making the exportation of certain products subject to the production of an export authorisation; Official Journal L 104, 25.03.2021 Application period: from 26.03.2021 until 06.05.2021 . The regulation covers Vaccines against SARS-related coronaviruses (SARS-CoV species), irrespective of their packaging, and active substances including master and working cell banks used for the manufacture of such vaccines Ex HS 2017 codes : ex 3002 20 ex 2933 99 ex 2934 99 ex 3002 90 ex 3504 00 |
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| European Commission | Competent authorities of the Member States are in charge of implementation. Authorisations are granted to the extent that the volume of exports is such that it does not pose a threat to the execution of Advance Purchase Agreements that the European Union has concluded with vaccine manufacturers. Authorisations are granted where exports do not pose a threat to the security of supply within the European Union. In order to determine whether the condition above is fulfilled, the competent authorities shall assess the following factors: 1) Does the destination country restrict its own exports of vaccines or their raw materials, either by law or other means? 2) Are the conditions prevailing in the destination country better or worse than the EU's, in particular its epidemiological situation, its vaccination rate and its access to vaccines? Exemptions include: exports in the context of humanitarian aid; exports to low and middle income countries in the COVAX Advance Market Commitment (AMC) list |
| Union Customs Code Article 42 regulates penalties |
| Union Customs Code Articles 44-45 regulate appeals and review procedures |
| European Commission Directorate General for Trade | EU Trade Agreements | |
| European Union External Actions Service | List of treaties related to Customs | |
| European Commission Directorate General for Taxation and Customs Union | EU Customs international affairs |
| Union Customs Code Article 56 regulates Tariff Quotas | ||
| European Commission Directorate General for Taxation and Customs Union | Tariff Quotas |