Customs in Europe

Definition of Customs

The duties or tolls payable upon merchandise exported from and imported into the country.

Customs formalities

From the document “Trade Barriers Regulation [TBR]”, published by the European Commission:

“It has long been recognized that the administrative formalities relating to the export and import of goods (commonly referred to as ‘customs laws’) can, in themselves, constitute barriers to trade. One may refer to several customs practices which in practice function as barriers to trade.

• First, the customs requirements of all WTO Members rely on large part on the ‘value’ of the goods as the basis for assessing the applicable customs duties payable on importation. As a result, the determination of the ‘value’ of the imported goods is a fundamental part of the duty assessment process. Ambiguous or arbitrary valuation methodologies can therefore easily be used to overstate the value of imported goods, thereby increasing the amount of duties that are payable. Such actions can seriously impede the free flow of goods across borders and act to undermine the value of negotiated tariff concessions. The WTO agreement on “Customs Valuation” establishes detailed discipline in this field.
• Second, fees connected with importation and exportation may also act as serious trade barriers. These fees may relate to various services rendered such as consular services, licensing, exchange controls, inspections and quarantine, sanitation and fumigation. To the extent that the fees charged are not limited in amount to the cost of the service rendered (the ad valorem fees with no maximum ceiling is the classical example), they may prove a strong disincentive to export. Exorbitant fees are usually charged either to generate increased revenue or for reasons of protection of domestic products. The basic applicable rule is article IX of GATT.
• Third, minimum price requirements may also prove an obstacle to the free flow of goods. In particular, requirements that prohibit the importation of goods below a certain price constitute one of the worst restrictions in international trade and are contrary to article XI GATT.

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Definition of Customs is, temporally, from A Concise Law Dictionary (1927). This page needs to be proofread..

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