Theme 5

THE EU CUSTOMS LAW

INTERNATIONAL
CUSTOMS LAW
National University Odesa Law Academy

Borys KORMYCH
 Study of the European Customs Union (1947)
q July 12, 1947 - The first meeting of the Conference on European
Economic Co-operation as a response to the US State Secretary G.
Marshall Plan (Paris);
q July 16, 1947 - The Committee on European Economic
Cooperation (CEEC) was created;
q August 15, 1947 - The British proposal to reduce tariffs by creating
an inter-European Customs Union;
q August 23, 1947 - The European Customs Union Study Group
(ECUSG) was proposed;
q September 12, 1947 - France announced the start of the study of
the Customs Union

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 ECUSG
q November 10 to 14, 1947 - the
First Meeting (Brussels)
q In Total, 6 Meetings
q June 24 to 28, 1950 - the Last
Meeting
q ECUSG Economic Committee
q ECUSG Customs Committee
q Permanent Customs Bureau

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 CEEC General Report (Sept. 22, 1947)
v 82. «The Marshall Plan should be accompanied with freer
movement of goods within the Europe…»
v 89. «The worldwide reduction of tariffs on a multilateral basis is
both necessary and beneficial for the European economy…»
v 90. «…the question of Customs Unions as a means of achieving
the speedier reduction and eventual elimination of tariffs…»
v 92. «No Customs Union can be brought into full and effective
operation by a stroke of the pen.»
v 97. «…an examination of the possibilities of establishing a
common tariff… is understood to be a necessary preliminary to
any decision by governments to enter into a Customs Union..,»

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 ECUSG First Report (March 1948)

q Application of the Art. XXIV GATT and Art. 42 of the draft ITO
Charter to the Customs Union;
q Stages of Formation the Union
• The Tariff Community;
• The Customs Community;
• A Customs Union in the sense of Taxation;

• The Customs Union, in accordance with Art. XXIV GATT;

• The Economic Union

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ECUSG Report to the GATT Secretariat (April 20, 1950)

q Tariff with Ad Valorem Duties;

q Brussels Nomenclature of 1949;
q Definition of an Open Market Transaction;
q Examination of Origin of Goods;
q Reports Concerning Customs Procedures

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 Customs Union under TEEC 1957

q to create a Customs Union (Art. 9 TEEC)

q to create a Common Market (Art. 2 TEEC)
q to eliminate internal duties and quotas in
12 years (Part 1 Title I TEEC)
q to adopt a Common Customs Tariff (Part 1
Title II TEEC)
q to set up a Common Commercial Policy
(Part 2 Title II Chapter 3 TEEC)

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 The EU Customs Union
q the Customs Union of EEC6 - June 1, 1969;
q the Common Customs Tariff - trade in industrial goods (Council
Regulation (EEC) 950/68 of 29 June 1968)
q the EEC6 customs territory (Council Regulation (EEC) 1496/68
of 27 September 1968);
q rules for customs valuation (Council Regulation (EEC) 803/68 of
27 June 1968);
q rules for the origin of goods (Council Regulation (EEC) 802/68
of 27 June 1968);
q Common Customs Tariff extended to the agricultural sector
(Council Regulation (EEC) 2451/69 of 08 December 1969)

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 Art. 28 TFEU
qThe Community shall be based upon a
customs union which
qshall cover all trade in goods and
qwhich shall involve the prohibition
between Member States of customs
duties on imports and exports and of all
charges having equivalent effect, and
qthe adoption of a common customs
tariff in their relations with third
countries.

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 Common Policies

qFunctioning of the Customs Union (Art. 30 - 36

TFEU)
qCommon Trade Policy (Art. 206 -207 TFEU)
qCommon Agricultural Policy (Provision 2 Art. 44
TFEU)
qCustoms Cooperation between Member States
(Art. 33 TFEU)

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 The EU Customs Code
qCommunity Customs Code - (Council
Regulation (EEC) No. 2913/92 of 12 October
1992)
qModernised Customs Code - (Regulation
(EC) No. 450/2008 Of The European
Parliament And Of The Council of 23 April
2008)
qUnion Customs Code - (Regulation (EU) No.
952/2013 Of The European Parliament And Of
The Council of 9 October 2013)

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 Customs Legislation (Art. 5 (2) UCC) Fields

q the Code and the provisions supplementing

or implementing it adopted at the Union or
national level;

q the Common Customs Tariff;

q the legislation setting up a Union system of

reliefs from customs duty;

q international agreements containing

customs provisions insofar as they are
applicable in the Union;

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 Specific Fields
q Common Customs Tariff (CCT) (Council Regulation (EEC)
2658/87 of 23 July 1987 on the tariff and statistical
nomenclature and the Common Customs Tariff)

q Relief from customs duties (Council Regulation (EEC)

918/83 of 28 March 1983 setting up a Community system of
reliefs from customs duty, repealed by Council Regulation
(EC) 1186/2009 of 16 November 2009);

q Preferential trade agreements (PTA);

q Mutual administrative assistance (First Treaty of Naples I of

7 September 1967; replaced by Council Act 98/c 24/01 of 18
December 1997 drawing up the Convention on mutual
administrative assistance and cooperation between
customs administrations (Naples II)

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 UCC Package
q The Union Customs Code – Regulation
(EU) No. 952/2013 of the European
Parliament and of the Council of 9
October 2013;

q The UCC Delegated Act – Commission

Delegated Regulation No. 2015/2446 of 28
July 2015;

q The UCC Implementing Act –

Commission Implementing Regulation
No. 2015/2447 of 24 November 2015;

q The UCC Transitional Delegated Act –

Commission Delegated Regulation No
2016/341 of 17 December 2015.

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 Art. 32 TFEU
q In carrying out the tasks entrusted to it under this
Chapter, the Commission shall be guided by:
• the need to promote trade between Member States and third
countries;

• developments in conditions of competition within the Union in so

far as they lead to an improvement in the competitive capacity of
undertakings;

• the requirements of the Union as regards the supply of raw

materials and semi-finished goods;

• in this connection, the Commission shall take care to avoid

distorting conditions of competition between Member States in
respect of finished goods;

• the need to avoid serious disturbances in the economies of

Member States and to ensure rational development of production
and an expansion of consumption within the Union.

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 Common Customs Tariff (Art. 56 (2) UCC)
q The conventional or normal autonomous customs duty applicable to goods
covered by the Combined Nomenclature;
q The preferential tariff measures contained in agreements that the Union has
concluded with certain countries or territories outside the customs territory of
the Union or groups of such countries or territories;
q Preferential tariff measures adopted unilaterally by the Union in respect of
certain countries or territories outside the customs territory of the Union or
groups of such countries or territories;

q Autonomous measures providing for a reduction in, or exemption from, customs

duty on certain goods;
q Favorable tariff treatment specified for certain goods by reason of their nature or
end-use;
q Other tariff measures provided for by agricultural or commercial or other Union
legislation
q 17
 Common Customs Tariff
CN code Description Autonomous Conventional Supplementary
(%) or levy (%) unit
(AGR)
(1) (2) (3) (4) (5)

1801 00 00 Cocoa beans, whole or broken, raw 6,7 3 —

or roasted
1802 00 00 Cocoa shells, husks, skins and 9 3 —
other cocoa waste
1803 Cocoa paste, whether or not
defatted
1803 10 00 – Not defatted 25 15 —

1803 20 00 – Wholly or partly defatted 25 15 —

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 Combined Nomenclature

Tariff Code Name

1 2 HS Chapter
1 2 3 4 HS heading
1 2 3 4 5 6 HS subheading
7 8 CN subheading
1 2 3 4 5 6 7 8 CN code

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 Combined Nomenclature

Tariff Code Name

1 2 HS Chapter
1 2 3 4 HS heading
1 2 3 4 5 6 HS subheading
7 8 CN subheading
1 2 3 4 5 6 7 8 CN code

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 TARIC
The Tariff measures:
q "Thirdcountry duty” – customs duty applicable to all
imports originating in a non-EU country, as defined in the
Combined Nomenclature;
q Tariff preferences;
q Autonomous suspensions of duties;
q Tariff quotas;
q Customs Unions.

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 TARIC
The Agricultural measures:
q Agricultural components;
q Additional duties on sugar, on sugar content and on flour content;
q Representative prices for poultry;
q Standard Import Values and Unit Prices for fruits and vegetables;
q Refunds for export of basic and processed agricultural products.
Trade Defence instruments:
q Antidumping duties and countervailing duties.

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 TARIC

Prohibitions and restrictions to import and export:

q Import and/or export prohibition of certain goods;
q Quantitative limits;
q Import and/or export controls of certain categories of goods;
Surveillance of movements of goods at import and export.

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 TARIC
SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND
MANUFACTURED TOBACCO SUBSTITUTES

CHAPTER 18 COCOA AND COCOA PREPARATIONS

1803 Cocoa paste, whether or not defatted : (TN701)
1803 10 - Not defatted

Measures for import:

Import control of organic products (01-01-2017 - ) (CD808) R0834/07

Excluding: Switzerland (CH) , Iceland (IS) , Liechtenstein (LI) , Norway (NO)

Additional information/Documents produced/Certificates and authorizations

C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EC) No 834/2007 (organic products)

Third country duty (01-07-2000 - ) : 9.60 % R2204/99

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Thank you!
National University Odesa Law Academy

Borys KORMYCH