![]() Until recently, the role of the customs consisted primarily of collecting customs duties and indirect taxes at import. Member States’ customs authorities supervise all goods entering or leaving the EU customs territory, regardless of their mode of entry or exit. While customs legislation is adopted at EU level, it is implemented on a decentralised basis by the Member States. To achieve that, the national customs administrations of the EU act as though they were one. The single market can only function properly when there is a common application of common rules at its external borders. ![]() The Customs Union means that EU Member States apply a common system of customs duties to imports of goods from outside the EU customs territory, there are no customs duties and no customs controls at the borders between the EU Member States. The Customs Union is a foundation of the European Union and an essential element in the functioning of the single market. ![]()
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