Taxation and Customs Union


EU Customs strategy

The EU’s customs agenda – what we do and why we do it.

Customs Procedures for import and export

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 security

Customs policies and procedures to increase security of international trade, Smart and Secure Trade Lanes, Authorised Economic Operator

Customs Risk Management

Risk management helps customs authorities to determine the different levels of risks associated with goods being transported to and from the EU.

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.


Travelling in Europe? Find out about customs allowances, duty and tax free rules, VAT rules, counterfeit goods, travelling with alcohol, tobacco or pets and baggage controls.


Taxation and customs legislation, infringements, case law.

Conferences and events

Conferences and other events on taxation and customs topics.

EU Training

EU Training and Competency frameworks for Customs and Taxation