Customs procedures for imports and exports under the Union Customs Code

As a business trading in Europe, you can benefit from the EU Single Market and also from certain trade arrangements with other European countries. This means most goods can move freely within this territory without any extra costs or quantitative restrictions. This is known as free movement of goods . However, certain goods such as excise goods and chemicals are subject to additional rules. You also have different VAT obligations depending on what you sell, to whom and where the goods are transported to.

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