EU customs legislation

Published 15 Aug 2020
law

EU customs legislation means the body of legislation made up of all of the following: the Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level; the Common Customs Tariff; the legislation setting up a Union system of reliefs from customs duty; international agreements containing customs provisions, insofar as they are applicable in the Union. Watch the video and learn more (practical examples provided)!

The definition of EU customs legislation is provided in the Regulation (EU) No 952/2013 of 9 October 2013 laying down the Union Customs Code, Article 5 (2).

Watch the video and learn what legal acts constitute the EU customs legislation. Practical examples are provided!

Task

There is a task at the end of the video to learn more about international conventions, examples: Convention on the Harmonized Commodity Description and Coding System, Revised Kyoto Convention, Istanbul Convention.

Memo

EU customs legislation means the body of legislation made up of all of the following:

  • the Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level;
  • the Common Customs Tariff, Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff;
  • the legislation setting up a Union system of reliefs from customs duty, Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty;
  • international agreements containing customs provisions, insofar as they are applicable in the Union.