Skip to content

The EU customs union in action

The EU customs union in action

The EU customs union, established in 1968, makes it easier for EU businesses to trade, harmonises customs duties on goods imported from outside the EU and helps protect Europe’s citizens, animals and the environment.

In practice, the customs union means that the customs authorities of the EU countries work together as if they were one authority. They apply the same tariffs to products imported into their territory from the rest of the world, and do not impose tariffs within it.

Summary of EU customs legislation
In the case of the EU, this means that no duties are paid when goods are transported from one EU country to another. Customs duties paid on goods imported into the EU account for around 14% of the EU’s total budget as part of its ‘traditional own resources’.

Customs procedures and rules for businesses
Customs controls at the EU’s external borders protect consumers from goods and products that may be dangerous or harmful to their health. They protect animals and the environment by combating the illegal trade in endangered species and preventing plant and animal diseases.

Customs authorities cooperate with the police and immigration services in the fight against organized crime and terrorism. They fight trafficking in people, drugs, arms and counterfeit/counterfeit products, and check whether the large sums of cash carried by travelers are the product of money laundering or tax evasion, or whether they are intended to finance criminal organisations.

EU customs services are also responsible for combating tax and customs fraud by businesses and individuals, which deprives national governments of significant revenue for public spending.

SOURCE https://european-union.europa.eu/priorities-and-actions/actions-topic/customs_el

Latest Posts

Profile: Sale of the ticketing and customs operations unit for €2.25 million.

The transfer was decided as a continuation of the Company’s strategy to divest from non-core business and less

ELTA: How the new customs clearance fees for small parcels are structured

Applies to items worth up to 150 euros. The new pricing policy reduces fees for parcels costing up

myData: Importing companies and customs brokers – Import file

thematic Sections myDATA Import Folder How is the data transmitted to the myDATA digital platform in the case

National Consumption Tax Rates (E-liquids for Electronic Cigarettes)

E-liquids contained in electronic cigarette devices or in special refill containers or single-use vials intended for use in electronic cigarettes (with or without nicotine): €0.10 per milliliter.

Tax Warehouse (requires a guarantee of at least €5,000).

National Consumption Tax Rates (Coffee)

  • Roasted Coffee: €3 per kilogram of net weight.
  • Unroasted Coffee: €2 per kilogram of net weight.
  • Instant Coffee: €4 per kilogram of net weight.
  • Preparations based on coffee extracts, distillates, or concentrates, or containing coffee: €4 per kilogram of net weight in the final product.

Tax Warehouse (requires a guarantee of at least €5,000).

SCT Rates (Ethyl Alcohol and Alcoholic Beverages)

  • Ethyl Alcohol: €2,450 per hectoliter of pure ethyl alcohol.
    A reduced rate of 50% (€1,225) applies to ethyl alcohol intended for the production of ouzo or contained in tsipouro or tsikoudia.
  • Beer: €5 per degree PLATO per hectoliter of beer.
    A 50% reduced rate applies to beer produced by independent small breweries, provided their annual production does not exceed 200,000 hectoliters.
  • Intermediate Products: €102 per hectoliter of the final product, with exceptions such as Natural Sweet Wine, for which the rate is set at €51.
  • Wine (Table Wine, Sparkling Wine): €0 per hectoliter of the final product.
  • Fermented Beverages (other than wine and beer): €20 per hectoliter of the final product.

Tax Warehouse (requires a guarantee of at least €180,000).

The SCT on cigarettes is structured as follows:

a) Fixed Tax: €82.50 per thousand (1,000) cigarettes (1 tax unit), which is the same for all cigarette categories.

b) Proportional Tax: 26% of the retail price per thousand (1,000) cigarettes (1 tax unit), which is also the same for all cigarette categories.

The total amount of SCT calculated under the above cases (a) and b) cannot be less than €117.50 per thousand (1,000) cigarettes (1 tax unit).

  • Cigars and Cigarillos: 35% of the retail price per kilogram.
  • Fine-Cut Tobacco (intended for the production of hand-rolled cigarettes): €170 per kilogram of net weight.
  • Other Smoking Tobacco (such as pipe tobacco or shisha tobacco): €156.70 per kilogram of net weight.

Tax Warehouse (requires a guarantee of at least €235,000).