The Customs Union in its EU Context

Type:

Book Chapter

Author:

Timothy Lyons QC

Published:

2018

Publisher:

Oxford University Press

Until the ratification of the Treaty of Amsterdam in 1997, the EC Treaty, as it then was, had dealt with the customs union in Articles 9 to 29 which constituted Chapter 1 of Title 1 and was devoted to free movement of goods. Many of the provisions dealt with the staged reduction of duties on imports between Member States and with the procedure by which a common customs tariff was to be established. As the customs union was created on 1 July 1968, by 1997 rationalization of the customs duty provisions in the EC Treaty was clearly long overdue. It was achieved by the Treaty of Amsterdam which ensured that the EC Treaty dealt with the main elements of the customs union in just five articles, Articles 23 to 27. These now appear in the Treaty on the Functioning of the European Union (TFEU) in Articles 28 to 32. Articles 30 to 32 constitute Chapter 1 of Title II on the free movement of goods. Article 30 provides that customs duties on imports and exports, and charges having equivalent effect, are prohibited between Member States together with customs duties of a fiscal nature. Article 31 states that the common customs

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