taxation and customs union role of customs in strengthening regional integration j. taylor dg...
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Taxation and Customs UnionTaxation and Customs Union
ROLE OF CUSTOMS IN STRENGTHENING REGIONAL
INTEGRATION
J. Taylor
DG TAXATION AND CUSTOMS UNIONInternational affairs and technical assistance
EPA Seminar for EU outermost regions (OR)and overseas countries and territories (OCT)
Brussels 13-16 June 2005
Taxation and Customs UnionTaxation and Customs Union
INTRODUCTION
• EPA NEGOTIATIONS
• EU-ACP CUSTOMS COOPERATION
• EU CUSTOMS UNION
• CUSTOMS AND TRADE FACILITATION
• SECURITY OF THE LOGISTIC CHAIN
• CONCLUSION
Taxation and Customs UnionTaxation and Customs Union
EPA NEGOTIATIONS
IMPLICATIONS FOR CUSTOMS
• MARKET ACCESS
• RULES OF ORIGIN
• ADMINISTRATIVE COOPERATION
• TRADE FACILITATION
• MUTUAL ADMINISTRATIVE ASSISTANCE
Taxation and Customs UnionTaxation and Customs Union
EU – ACP CUSTOMS COOPERATION
• CUSTOMS COOPERATION COMMITTEE• STRENGTHENED COOPERATION• EXCHANGE OF INFORMATION• BINDING RULES AND COMMITMENTS• FACILITATION FOR LEGITIMATE
OPERATORS
Taxation and Customs UnionTaxation and Customs Union
EU CUSTOMS UNION
• TWO OR MORE CUSTOMS TERRITORIES GROUPED
TOGETHER
• ELIMINATION OF CUSTOMS DUTIES BEWEEN MEMBERS
• COMMON EXTERNAL TARIFFS
• SETS OUT MINIMUM REQUIREMENTS
• SHOULD NOT BE CONSIDERED TO BE DEFINITIVE OR
NECESSARILY THE SOLE POSSIBLE DEFINITION
• PRINCIPLE OF FREE CIRCULATION OR BASED UPON
GOODS ORIGINATING IN THE MEMBER STATES
Taxation and Customs UnionTaxation and Customs Union
EU CUSTOMS UNION
" THE COMMUNITY SHALL BE BASED UPON A CUSTOMS UNION WHICH SHALL COVER ALL
TRADE IN GOODS "
Taxation and Customs UnionTaxation and Customs Union
STRUCTURE
• EUROPEAN COMMISSION• COUNCIL OF THE EUROPEAN UNION• 25 MEMBER STATES OF THE EUROPEAN
UNION• OTHER INSTITUTIONS
Taxation and Customs UnionTaxation and Customs Union
CUSTOMS LEGISLATION
• COMMON EXTERNAL TARIFF• COMMUNITY CUSTOMS CODE• CODE IMPLEMENTING PROVISIONS• BINDING INTERNATIONAL AGREEMENTS
(COTONOU)
Taxation and Customs UnionTaxation and Customs Union
COOPERATION
• COMMISSION – MEMBER STATES
• BETWEEN MEMBER STATES
• BETWEEN MEMBER STATES AND THIRD
COUNTRIES
Taxation and Customs UnionTaxation and Customs Union
CUSTOMS AND TRADE FACILITATION
• CUSTOMS SHOULD PROVIDE EFFECTIVE
CONTROL AND ADEQUATE TRADE
FACILITATION
• LEGISLATION AND PROCEDURES SHOULD
BE BASED UPON INTERNATIONAL
STANDARDS AND MODERN METHODS
Taxation and Customs UnionTaxation and Customs Union
CUSTOMS AND TRADE FACILITATION
• COOPERATION
• LEGISLATION AND PROCEDURES
• RELATIONS WITH BUSINESS COMMUNITY
Taxation and Customs UnionTaxation and Customs Union
SECURITY OF THE LOGISTIC CHAIN
• NEED TO RECONCILE FACILITATION
REQUIREMENTS WITH THOSE OF SECURITY
• REVISION TO COMMUNITY CUSTOMS CODE
• WCO
Taxation and Customs UnionTaxation and Customs Union
CONCLUSION
FREE TRADE AREA BETWEENCUSTOMS UNIONS
• PREFERENTIAL TARIFF TREATMENT AGAINST PROOF OF ORIGIN
• NO QUANTITATIVE RESTRICTIONS FOR GOODS BENEFITING FROM PREFERENCES
• GOODS TRAVEL FREELY ONCE ENTERED FOR FREE CIRCULATION
• MECHANISM FOR ACHIEVING ALIGNMENT AND RESOLVING DISPUTES