Customs Union as an Integral Part of the European Union
The Customs Union relates all trade of goods and is therefore an integral part of the European Union. The Customs Union applies a common customs tariff on goods outside the EU. In order to ensure free movement of goods in trade between the EU member states, all import and export duties and similar payments are prohibited.
From the beginning, customs duties and proceedings has been an important part of the activities of the European Union. Customs duties are based on common customs legislation which has mainly replaced the national customs legislations of the EU member states; thus, the field of customs activities is the most integrated part of EU-level administration.
Customs Cooperation as Administrative Cooperation
Customs authorities of the EU member states ensure in cooperation that the customs legislation enacted by both individual member states and the EU is complied. In addition, customs authorities cooperate with other law enforcement authorities to fight cross-border crime, such as fraud.
Ministry of Finance P.O BOX 28 FIN-00023 GOVERNMENT Tel. +358 295 16001 E-mail: valtiovarainministerio@vm.fi