ABSTRACT
Article 30 prohibits Customs duties or charges having equivalent effect on all imports and exports between Member States. The European Court of Justice has clarified that fiscal barriers to trade must be dealt with under Article 30 and not Article 34. Where the services charged for are imposed under European Union (EU) law, then a charge could be regarded as a payment for services and therefore it would be permissible for the Member State concerned to require payment for it. National rules of evidence which have the effect of making it virtually impossible or excessively difficult to secure repayment of charges levied in breach of Article 30 are incompatible with EU law. Article 28 also provides for the creation of a Common Customs Tariff, which co-ordinates the duties imposed on to all goods imported into the EU. The purpose of Article 110 is to remove discrimination against imports, not to accord them tax privileges.
