European Union

Information for governments and traders


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
The Official Journal of the European Union (OJEU)

http://eur-lex.europa.eu/oj/direct-access.htm...

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)

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

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

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

Commission Delegated Regulation No 2015/2446
UCC Implementing Act

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

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

Guidelines on Entry and Import, Simplifications, Transit and Customs Status, Special Procedures and Export
European Commission Directorate General for Trade

http://www.exporthelp.europa.eu/thdapp/displa...

Export helpdesk EU import procedures
Mesures liées à la COVID-19

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

La Décision de la Commission relative à la franchise des droits à l'importation et à l'exonération de la TVA sur les importations octroyées pour les marchandises nécessaires à la lutte contre les effets de la pandémie de COVID-19 au cours de l'année 2020 est prorogée jusqu'au 30 avril 2021. Les États membres peuvent exonérer de TVA les ventes de vaccins contre le coronavirus et les kits de test aux hôpitaux et aux médecins. La Commission européenne a également proposé une modification de la directive 2006/112/CE du Conseil. Si elles sont adoptées, les nouvelles règles autoriseraient une exonération temporaire de TVA sur les vaccins et les kits de test vendus aux hôpitaux et aux médecins, ainsi que sur les marchandises et services étroitement liés; les États membres pourraient également appliquer des taux réduits sur les kits de test s'ils le souhaitent. Une fois convenues par tous les États membres, les nouvelles règles autoriseraient une exonération temporaire de TVA sur les vaccins et les kits de test vendus aux hôpitaux et aux médecins, ainsi que sur les
marchandises et services étroitement liés; les États membres pourraient également appliquer des taux réduits sur les kits de test s'ils le souhaitent.
Union Customs Code Article 56 regulates Common Customs Tariffs

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

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

http://madb.europa.eu/madb/euTariffs.htm

EU Tariffs section of the Market Access Database provides information on tariffs and other import measures applied to a given product imported into the EU.
Union Customs Code Article 52 regulates fees and charges

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

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

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

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...

Union Customs Code Articles 69-76 regulate valuation of products

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

European Commission Directorate General for Taxation and Customs Union

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

Tariff classification rules
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

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

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/tradehelp/fr/regle...

Export helpdesk. Both preferential and non-preferential arrangements are included.
European Commission - Directorate General for Taxation and Customs Union

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

Sanitary, phytosanitary, environmental, product safety requirements, control of medicines and organic farming products
European Commission - Directorate General for Trade

https://trade.ec.europa.eu/tradehelp/fr/condi...

Export helpdesk. Sanitary and phytosanitary requirements.
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.
Union Customs Code Article 42 regulates penalties

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

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

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

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

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

European Commission Directorate General for Taxation and Customs Union

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

Tariff Quotas