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Taxation and Customs Union ROLE OF CUSTOMS IN STRENGTHENING REGIONAL INTEGRATION J. Taylor DG TAXATION AND CUSTOMS UNION International affairs and technical.

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Presentation on theme: "Taxation and Customs Union ROLE OF CUSTOMS IN STRENGTHENING REGIONAL INTEGRATION J. Taylor DG TAXATION AND CUSTOMS UNION International affairs and technical."— Presentation transcript:

1 Taxation and Customs Union ROLE OF CUSTOMS IN STRENGTHENING REGIONAL INTEGRATION J. Taylor DG TAXATION AND CUSTOMS UNION International affairs and technical assistance EPA Seminar for EU outermost regions (OR) and overseas countries and territories (OCT) Brussels 13-16 June 2005

2 Taxation and Customs Union INTRODUCTION EPA NEGOTIATIONS EU-ACP CUSTOMS COOPERATION EU CUSTOMS UNION CUSTOMS AND TRADE FACILITATION SECURITY OF THE LOGISTIC CHAIN CONCLUSION

3 Taxation and Customs Union EPA NEGOTIATIONS IMPLICATIONS FOR CUSTOMS MARKET ACCESS RULES OF ORIGIN ADMINISTRATIVE COOPERATION TRADE FACILITATION MUTUAL ADMINISTRATIVE ASSISTANCE

4 Taxation and Customs Union EU – ACP CUSTOMS COOPERATION CUSTOMS COOPERATION COMMITTEE STRENGTHENED COOPERATION EXCHANGE OF INFORMATION BINDING RULES AND COMMITMENTS FACILITATION FOR LEGITIMATE OPERATORS

5 Taxation 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

6 Taxation and Customs Union EU CUSTOMS UNION " THE COMMUNITY SHALL BE BASED UPON A CUSTOMS UNION WHICH SHALL COVER ALL TRADE IN GOODS "

7 Taxation and Customs Union STRUCTURE EUROPEAN COMMISSION COUNCIL OF THE EUROPEAN UNION 25 MEMBER STATES OF THE EUROPEAN UNION OTHER INSTITUTIONS

8 Taxation and Customs Union CUSTOMS LEGISLATION COMMON EXTERNAL TARIFF COMMUNITY CUSTOMS CODE CODE IMPLEMENTING PROVISIONS BINDING INTERNATIONAL AGREEMENTS (COTONOU)

9 Taxation and Customs Union COOPERATION COMMISSION – MEMBER STATES BETWEEN MEMBER STATES BETWEEN MEMBER STATES AND THIRD COUNTRIES

10 Taxation 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

11 Taxation and Customs Union CUSTOMS AND TRADE FACILITATION COOPERATION LEGISLATION AND PROCEDURES RELATIONS WITH BUSINESS COMMUNITY

12 Taxation and Customs Union SECURITY OF THE LOGISTIC CHAIN NEED TO RECONCILE FACILITATION REQUIREMENTS WITH THOSE OF SECURITY REVISION TO COMMUNITY CUSTOMS CODE WCO

13 Taxation and Customs Union CONCLUSION FREE TRADE AREA BETWEEN CUSTOMS 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


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