| Intro | The EU is a single customs territory of 27 Member States operating under the Union Customs Code (UCC, Reg 952/2013). Recent additions - CBAM Annex I (steel, cement, aluminium, fertiliser, hydrogen, electricity from 2026), EUDR (Reg 2023/1115) for cocoa/coffee/palm/rubber/soy/timber/cattle, and the Forced Labour Products Regulation (2024) - materially expand compliance obligations for importers. |
|---|
| Primary authorities | - European Commission - DG TAXUDUCC, customs, VAT policy.
- European Commission - DG TRADETrade defence (AD/CVD/safeguards), FTAs, sanctions.
- Member State customs authoritiesPhysical entry & AEO/EORI administration.
- ECHAREACH/CLP chemicals regulation.
|
|---|
| Licensing regimes | - Dual-use export authorisationReg 2021/821 Annex I items; global/general/individual/EU008 open licences. · Member State authority
- REACH registrationSubstances >1 t/y manufactured or imported. · ECHA
- CITES permitEndangered species imports. · Member State CITES MA
- EUDR Due Diligence StatementCocoa, coffee, palm oil, rubber, soy, wood, cattle products. · Operator (self-filed via TRACES-linked system)
|
|---|
| Prohibited goods | - · Russian-origin steel semis, iron/steel long products, iron ore, cement, chemicals (Reg 833/2014 as amended).
- · Belarus-origin potash, oil products, iron/steel.
- · Seal products (Reg 1007/2009).
- · Cat & dog fur (Reg 1523/2007).
- · Products of forced labour (Reg 2024/3015 from Dec 2027).
|
|---|
| Restricted goods | - · CBAM Annex I goods - importer must be authorised CBAM declarant from 2026 and buy CBAM certificates matching embedded emissions.
- · EUDR commodities - plot-level geolocation, cut-off 31 Dec 2020, DDS filing.
- · REACH Annex XVII restrictions (formaldehyde in textiles, azo dyes, phthalates).
- · Anti-dumping duties on Chinese origin: e-bikes, aluminium extrusions, ceramic tiles, biodiesel, glass fibre.
|
|---|
| Labelling requirements | - · CE marking for products in scope of harmonised legislation.
- · Fibre content per Reg 1007/2011 (textile names & composition).
- · FIC 1169/2011 for food - allergens, nutrition, origin for meat.
- · Made-in / country-of-origin declarations where required (Reg 952/2013 Art 60).
|
|---|
| Sanctions overlay | - · Consolidated EU Sanctions List (CFSP restrictive measures).
- · Country regimes: Russia, Belarus, Iran, Syria, North Korea, Venezuela, Myanmar.
- · 8th to 15th Russia packages (2022-2024) - progressively expand goods & finance restrictions.
- · Circumvention: Reg 2023/1214 criminalises intentional circumvention.
|
|---|
| Dispute resolution | Customs classification disputes: national appeal + EU-wide BTI (Binding Tariff Information) system. Trade defence (AD/CVD) - Reg 2016/1036 / 2016/1037; appeals to General Court. Investor-state via ICSID for FTA partners with ISDS. Bilateral FTA joint committees for tariff/rules-of-origin questions. |
|---|
| Official sources | |
|---|
