Customs Law

The foundation of the European Economic Community in the year 1958 carried the vision of creating a common economic area without boundaries for the free movement of goods of any kind. One of the first steps towards its realization was the foundation of a customs union in the year 1968. All member states agreed to eliminate their national customs duties and to comprise them in a single customs tariff for the trade between the European Community (EC) and third countries. In order to guarantee that all goods imported to the Community are subject to the same customs treatment throughout the EC, a reform of the existing customs law was necessary. One substantial measure was the introduction of a standardized customs declaration form, the so-called single administrative document, in the year 1988. The completion of the European internal market as of January 1, 1993 resulted in a common economic area. Since then the movement of goods between the EC member states is basically not subject to customs controls anymore and shipments do not have to be cleared through customs at the intra-community borders.