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Taxation and Customs Union

Calculation of customs duties

To be able to calculate the customs duties to be paid when trading goods, three factors have to be taken into consideration.

  • The value of the goods
  • The customs tariff to be applied
  • The origin of the goods

Customs Valuation

The rules set out in the WTO Customs Valuation Agreement have been transposed into the directly applicable EU customs legislation

Customs Tariff

Rules of Origin

Non-preferential origin, preferential origin, customs unions