Unión Europea

Publicación de información para los gobiernos y los comerciantes


COVID-19 measures

https://ec.europa.eu/taxation_customs/news/co...

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

https://ec.europa.eu/taxation_customs/covid-1...

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

https://ec.europa.eu/home-affairs/sites/homea...

Guidelines for border management measures to protect health and ensure the availability of goods and essential services, 16 March 2020
COVID-19 measures

https://eur-lex.europa.eu/legal-content/FR/TX...

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...

https://members.wto.org/crnattachments/2020/S...

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

https://eur-lex.europa.eu/legal-content/FR/TX...

Communication from the Commission - European Commission Guidelines: Facilitating Air Cargo Operations during COVID-19 outbreak, 26 March 2020
Union Customs Code (UCC)

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code (UCC)

(Regulation (EU) No 952/2013 of the European Parliament and of the Council)

UCC Delegated Act

http://eur-lex.europa.eu/legal-content/EN/TXT...

UCC Delegated Act

(Commission Delegated Regulation No 2015/2446)

UCC Implementing Act

http://eur-lex.europa.eu/legal-content/EN/TXT...

UCC Implementing Act

(Commission Implementing Regulation No 2015/2447)

UCC Transitional Delegated Act

http://eur-lex.europa.eu/legal-content/EN/TXT...

UCC Transitional Delegated Act

(Commission Delegated Regulation No 2016/341)

European Commission Directorate General for Taxation and Customs Union

https://ec.europa.eu/taxation_customs/busines...

Explanations of the Union Customs Code

European Commission Directorate General for Taxation and Customs Union

http://ec.europa.eu/taxation_customs/business...

Explanations of EU customs procedures including import, export, transit and special procedures

European Commission Directorate General for Taxation and Customs Union

https://customs-taxation.learning.europa.eu/

E learning tool on customs procedures

European Commission Directorate General for Trade

https://trade.ec.europa.eu/access-to-markets/...

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

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code Article 56 regulates Common Customs Tariffs

European Commission Directorate General for Taxation and Customs Union

https://ec.europa.eu/taxation_customs/busines...

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.

European Commission Directorate General for Trade

https://trade.ec.europa.eu/access-to-markets/...

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

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code Article 52 regulates fees and charges

Union Customs Code Article 57 regulates classification

http://eur-lex.europa.eu/legal-content/EN/TXT...

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

http://eur-lex.europa.eu/legal-content/en/TXT...

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

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code Articles 69-76 regulate valuation of products

European Commission Directorate General for Taxation and Customs Union

https://ec.europa.eu/taxation_customs/busines...

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) 

European Commission Directorate General for Taxation and Customs Union

https://ec.europa.eu/taxation_customs/busines...

Customs valuation rules

Union Customs Code Articles 59-64 regulate rules of origin

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code Articles 59-64 regulate rules of origin

European Commission Directorate General for Taxation and Customs Union

https://ec.europa.eu/taxation_customs/busines...

Information on both preferential and non-preferential arrangements

European Commission Directorate General for Trade

https://trade.ec.europa.eu/access-to-markets/...

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

http://ec.europa.eu/taxation_customs/business...

Sanitary, phytosanitary, environmental, product safety requirements, control of medicines and organic farming products

European Commission Directorate General for Trade

https://trade.ec.europa.eu/access-to-markets/...

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

https://ec.europa.eu/taxation_customs/sites/t...

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.

European Commission

https://qr.wto.org/en#/member_profiles/europe...

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

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code Article 42 regulates penalties

Union Customs Code Articles 44-45 regulate appeals and review procedures

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code Articles 44-45 regulate appeals and review procedures 

European Commission Directorate General for Trade

http://ec.europa.eu/trade/policy/countries-an...

EU Trade Agreements

European Union External Actions Service

http://ec.europa.eu/world/agreements/searchBy...

List of treaties related to Customs

European Commission Directorate General for Taxation and Customs Union

https://ec.europa.eu/taxation_customs/busines...

EU Customs international affairs

Union Customs Code Article 56 regulates Tariff Quotas

http://eur-lex.europa.eu/legal-content/EN/TXT...

Union Customs Code Article 56 regulates Tariff Quotas

European Commission Directorate General for Taxation and Customs Union

https://ec.europa.eu/taxation_customs/busines...

Tariff Quotas

About the TFA Database

The content and analytical functionalities of the WTO TFA Database are based solely on notification data submitted by Members as mandated under the Trade Facilitation Agreement.

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