August 15, 2020
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The definition of EU customs legislation is provided in the Regulation (EU) No 952/2013 of 9 October 2013 laying down the Union Customs Code, Article 5 (2).

Watch the video and learn what legal acts constitute the EU customs legislation. Practical examples are provided!

Task

There is a task at the end of the video to learn more about international conventions, examples: Convention on the Harmonized Commodity Description and Coding System, Revised Kyoto Convention, Istanbul Convention.

Memo

EU customs legislation means the body of legislation made up of all of the following:

  • the Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level;
  • the Common Customs Tariff, Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff;
  • the legislation setting up a Union system of reliefs from customs duty, Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty;
  • international agreements containing customs provisions, insofar as they are applicable in the Union.