ABSTRACT

Common Commercial Policy. The internal aspects of the customs union are covered by Articles 28-30 TFEU. 4. Article 30 TFEU prohibits a Member State from maintaining customs duties on goods imported from other Member States; on its exports; and on goods from third countries released by a Member State for free circulation in the EU; as well as from introducing any charges having equivalent effect to customs duties (CEE). 5. The concept of a CEE is an autonomous EU legal concept. It has been defined by the ECJ as covering any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, including a regional and internal frontier, even if it is not discriminatory, protectionist or imposed for the benefit of the Member State. 6. CEEs are prohibited unless they fall within the two exceptions to the prohibition set out in Article 30 TFEU, i.e. the prohibition does not apply:

When the payment is consideration for a service actually rendered to the importer or exporter. However, such a service must genuinely benefit the importer, must provide a specific benefit to him, rather than be imposed for reasons of the general interest, and the sum charged for the service must be proportionate to the cost of the service.