Customs Union The European Union Treaties created a customs union between the member states. It applies to all trade in goods which have monetary value and are the subject of commercial transactions. Goods for the purpose of the customs union includes everything capable of having value and being exchanged. What goods are supplied ancillary to […]
Category: EU Free Movement of Goods
Trade within the EU
Overview The European Economic Community and the European Union into which it evolved, is a customs union. There are no customs duties on good passing between European Union Member States. Custom duties arise when goods are imported into the European Union or when they are released into free circulation from a customs control process. In […]
Importing in the EU
Overview Customs Duties are taxes on the import of goods. They are one of the oldest forms of taxation. Prior to joining the European Union, Ireland and the UK each had their own separate customs duties which applied to imports into each country. On joining the European Economic Community in 1973, Ireland and the UK […]
Basic EU Trading Rights
European Union Rights European Union law gives Irish residents and Irish businesses very valuable rights in relation to trading with the United Kingdom and the other countries of the European Union (EU) and the European Economic Area (EEA) (which is the EU plus Iceland, Norway, Switzerland). The original European Union Treaties granted rights to trade […]
No Discriminatory Measures
Direct Discrimination EU states may not impose, directly or indirectly on the products of other states, any internal taxation of a kind in excess of that imposed directly or internally on similar domestic products. They may not impose on products of other member states any internal taxation which affords indirect protection to other products. Taxation […]
De Facto Barriers Prohibited
Barriers to Trade The European Union treaty prohibits quantitative restrictions and measures having equivalent effect between member states. This applies both to imports and exports. Certain limited exceptions, based on narrow public policy considerations, apply. The prohibition applies to measures taken by member states. This includes not only laws and binding rules, but also administrative […]
Intra-EU Sales (Pre-Brexit) [UK]
Guidance Dispatching your goods within the EU What’s involved in selling or dispatching goods to EU member states, including VAT, figures for Intrastat, licensing and controls. Published 16 October 2012 Last updated 14 October 2016 — see all updates From: HM Revenue & Customs Contents Introduction The EU as a single market VAT within the EU […]
Goods Safety and Surveillance
Uniform conditions for the marketing of safe products in the EU (conformity marking) Decision No 768/2008/EC — a common framework for the marketing of products in the EU sets out common principles and procedures which EU legislation must follow when harmonising conditions for marketing products in the EU and the European Economic Area (EEA). It includes […]