European Union Customs Union
Common external tariffs
Union and common transit
Union transit, formerly called "Community transit", is a system generally applicable to the movement of non-Union goods for which customs duties and other charges due on import have not been paid, and of Union goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country.
The 'common' transit procedure is used for the movement of goods between the EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey (since 1 December 2012), the Republic of North Macedonia (since 1 July 2015) and Serbia (since 1 February 2016). The operation of the common transit procedure with the UK is ensured as the UK has deposited its instrument of accession
on 30 January 2019 with the Secretariat of the Council of the EU.
The procedure is based on the Convention of 20 May 1987 on a common transit procedure. The rules are effectively identical to those of the Union transit.
Edward Kellett-Bowman MEP
, as rapporteur
for a European Parliament
Committee of Inquiry, presented a report to the Parliament in February 1997 
which identified the removal of border controls and a lack of co-operation by member states as being responsible for a rise in organised crime
Kellett-Bowman's report led to the European Union setting up a customs investigation body and computerising transit-monitoring systems.
Union Customs Code
The Union Customs Code
(UCC), intended to modernise customs procedures, entered into force on 1 May 2016.
Implementation will take place over a period of time and full implementation is anticipated by 31 December 2020 at the latest.
The European Commission has stated that the aims of the UCC are simplicity, service and speed.
EU territories with opt-outs
While all EU member states are part of the customs union, not all of their respective territories participate. Territories of member states which have remained outside of the EU (overseas territories of the European Union
) generally do not participate in the customs union.
However, some territories within the EU do not participate in the customs union for tax and/or geographical reasons:
Historical opt outs
The following territories were excluded until the end of 2019:
Bilateral customs unions
Andorra, San Marino and Turkey are each in a customs union with the EU.
Special arrangements concerning territories of the United Kingdom
The United Kingdom of Great Britain and Northern Ireland
left the European Union on 31 January 2020 and transition arrangements ended on 31 December 2020. Special arrangements have been made for those parts of the United Kingdom and its territories that share a land border with an EU member state.
Gibraltar left the EU concurrently with UK. When part of the EU, it was one of the EU territories with opt-outs
and had not been part of the Customs Union. An agreement in principle has been reached between the EU, the United Kingdom, and Gibraltar to negotiate a treaty which would include provisions for trade on goods between the EU and Gibraltar.
These would be "substantially similar" to those within the Customs Union. As of July 2021 the agreement has not yet been concluded.
Akrotiri and Dhekelia
As already noted above
, the British Overseas Territory of Akrotiri and Dhekelia in Cyprus
are integral parts of the EU's customs territory.
- ^ For example, the one exclave of Germany within Switzerland.
- ^ See European Union–Turkey Customs Union.
- ^ Dinan, Desmond (2014). Europe Recast: A History of European Union (2nd ed.). Basingstoke, New York: Palgrave Macmillan. p. 88. ISBN 978-0-333-69352-0.
- ^ a b c Customs unions, Taxation and Customs Union, European Commission. Retrieved 20 August 2016.
- ^ Erskine, Daniel H (2006). "The United States-EC Dispute Over Customs Matters: Trade Facilitation, Customs Unions, and the Meaning of WTO Obligations". Florida Journal of International Law. 18: 432–485. SSRN 987367.
- ^ Taric and Quota Data & Information – European Commission Communication and Information Resource Centre for Administrations, Businesses and Citizens.
- ^ a b c European Union, Union and Common Transit, accessed 24 December 2020 Text was copied from this source, which is available under a Creative Commons Attribution 4.0 International License.
- ^ European Parliament, Report on the Community Transit System, 20 February 1997, accessed 31 January 2017
- ^ Neil Buckley, "Cross-border crime loses EU billions: Inquiry blames Brussels and customs for failing to clamp down on smuggling", Financial Times, 21 February 1997, p. 2.
- ^ Neil Buckley, "EU plans single body against smuggling", Financial Times, 13 March 1997, p. 2.
- ^ "Union Customs Code – Taxation and customs union – European Commission". Taxation and customs union.
- ^ UCC: an Introduction, accessed 29 January 2017
- ^ a b Protocol relating to the Sovereign Base Areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus, Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, EUR-Lex, 12 November 2019.
- ^ "Taxation and Customs – FAQ". European Commission. Archived from the original on 8 June 2012. Retrieved 12 September 2012.
- ^ "Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code". Official Journal of the European Union. 19 October 1992. Retrieved 12 September 2012.
- ^ "Monaco and the European Union". Gouvernement Princier. Retrieved 31 January 2021.
- ^ Protocol No. 3 on the Sovereign Base Areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus, Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, EUR-Lex, 23 September 2003.
- ^ a b Territorial status of EU countries and certain territories – European Commission, retrieved 18 December 2018
- ^ a b c d Article 6 of Council Directive 2006/112/EC, 28 November 2006
- ^ a b c "REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 October 2013 laying down the Union Customs Code, Article 4" (PDF). EURLEX. October 2013. p. 11. Retrieved 17 December 2018.
- ^ "Andorra: Customs Unions and preferential arrangements". European Commission. Archived from the original on 26 October 2012. Retrieved 12 September 2012.
- ^ "Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino".
- ^ "Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 on implementing the final phase of the Customs Union" (PDF).
- ^ Martin, Maria; González, Miguel (11 January 2021). "Deal between Spain and UK plans to eliminate Gibraltar border checkpoint". El Pais. Madrid.
Last edited on 15 July 2021, at 21:14
Content is available under CC BY-SA 3.0
unless otherwise noted.