European Union Customs Policy

The European Commission has published a pamphlet entitled The Customs Policy of the European Union. In the opening paragraph the brochure reads in part: “The Customs Policy of the European Union is a foundation of the Union and an essential element in the functioning of a single market. The single market can only function properly where there are common rules applied in a common way at its external borders – fifteen Customs administrations acting as one.” http://europa.eu.int/comm/taxation_customs/publications/customs/customsbrochure.html

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