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Chapter 1 The Customs Union

The customs union, established under Article 28 TFEU, requires goods to be treated in a uniform matter when cleared through customs to enter into and to exit from the Union. In addition, goods admitted onto the territory of the customs union are to circulate freely within that territory. To that end, Article 30 TFEU contains directly applicable rules ensuring that no duty within the Union impedes goods to freely circulate. Article 31 TFEU set out the necessary regulatory basis for imposing a uniform customs duty throughout the Union, while Article 32 TFEU contains the policy considerations necessary to devise these duties.