Taxation and Customs Union

Business

Customs procedures

Customs procedures on import, transit and export of goods: customs declarations, customs decisions, EORI, clearance, storage and more.

Calculation of customs duties

Information on how customs duties are calculated, the application of the “Common Customs Tariff” and the rules of origin.

Union Customs code

Union Customs Code legislation, guidance documents, work programme and e-learning

Customs controls

Information on customs controls in the areas of security, environmental rules, consumer protection, drug precursors, money laundering and legislation on the export and return of cultural goods.

International affairs

Information on customs agreements with third countries, the World Customs Organisation, and EU enlargement.

Value added tax (VAT)

General information on VAT, VAT directives by topic, national and EU rules and guidelines, information on VAT refunds and on buying cars, buying online and national contact points.

Company taxation

Company tax, double taxation conventions, efforts to remove tax obstacles to cross-border trade, initiatives for small businesses, transfer pricing, harmful tax competition, and more.

Excise duties

Information on excise-duties; specific taxes applied on alcoholic beverages, manufactured tobacco products and energy products.

Legislation

Taxation and customs legislation, infringements, case law.

Tenders and grants

Calls for tenders, grants and calls for expression of interest.

Have your say

The European Commission’s public consultations webpage.

Conferences and events

Conferences and other events on taxation and customs topics.

EU Training

Training and education material about customs and tax topics.