Summary
Although the European Union is a customs union with a Community Customs Code and a harmonized tariff system for product classification, the EU lacks a single customs administration for the Community. Many important aspects of customs administration in the EU are handled differently by various Member State customs authorities, resulting in some inconsistencies from country to country. This research report aims to help companies understand the EU’s Customs Classification and Tariffs system as well as provide assistance in the area of customs advocacy.