The state of emergency caused by the COVID-19 pandemic has created an unprecedented situation. For them, it is now particularly important that we strive to keep freight transport activity, the lifeblood of the economy, running as smoothly as possible
Customs procedures are established and controlled by the European Union Customs Code (EUCC), which is the main EU Customs Law. It is important to know its regulations since they regulate all the customs formalities that take place within the Community territory.
The current code is that of 1 May 2016, but its implementation will be fully completed in 2020 when all the countries belonging to the European Union have the necessary tools and software.
- Imports – exports are those commercial actions that have as an objective the introduction or exit from the national territory – by means of terrestrial, air or sea transport – of goods whose origin or destination are countries that do not belong to the European Union, that is, third countries.
- The Intra-Community acquisitions of goods are commercial actions with the same objective as imports and exports, but on this occasion the goods do come from European Union countries.