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The EU Treaties and the Charter of Fundamental RightsA Commentary$
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Manuel Kellerbauer, Marcus Klamert, and Jonathan Tomkin

Print publication date: 2019

Print ISBN-13: 9780198794561

Published to Oxford Scholarship Online: March 2021

DOI: 10.1093/oso/9780198794561.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 17 October 2021

Chapter 1 The Customs Union

Chapter 1 The Customs Union

(p.492) Chapter 1 The Customs Union
The EU Treaties and the Charter of Fundamental Rights

Bernd-Roland Killmann

Oxford University Press

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.

Keywords:   TFEU, harmonized procedures, treatment of goods

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