Directorate-General Taxation and Customs Union (TAXUD)

The Directorate-General Taxation and Customs Union has to manage, defend and develop the customs unon as an essential part of securing the outer borders of the European Union.

The main tasks are:

  • - 
    to eliminate fiscal obstacles that hinder trade between member states
  • - 
    to actively engage in international developments in the field of customs and taxes
  • - 
    to encourage cooperation between member states to combat fraud
  • - 
    to maintain contact with concerned parties
 

Contents

  1. Legislative proposals in negotiation
  2. Legislation currently being implemented
  3. Legislation in force

1.

Legislative proposals in negotiation

There are 549 proposals for legislative or other legal instruments of this Directorate-General in negotiations with the Council and the European Parliament.
Date Title
24.05.2023  Authorisation of Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as heating fuels, in accordance with Article 19 of ...
Directive com(2023)267
 
23.05.2023  Amendment of Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products.
Regulation com(2023)263
 
17.05.2023  Customs reform: Taking the Customs Union to the next level.
Communication com(2023)257
 
17.05.2023  Amending Directive 2006/112/EC on VAT rules relating to taxable persons who facilitate distance sales of imported goods and related special schemes regarding third ...
Directive com(2023)262
 
17.05.2023  Amendment of Regulations as regards the introduction of a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief ...
Regulation com(2023)259
 

2.

Legislation currently being implemented

There are 520 laws or other legal instruments of the Council and the European Parliament, previously proposed by this Directorate-General, which are currently being implemented by the member states.
Date Title
20.04.2023  Authorisation of Hungary to derogate from Article 287 of the VAT Directive.
Directive com(2023)203
 
20.02.2023  Authorisation of Italy to derogate from Article 285 of the VAT Directive.
Directive com(2023)89
 
03.02.2023  EU position in the Trade Committee established with Viet Nam on amending of Protocol 1 concerning the definition of ‘originating products’ and administrative cooperation.
Decision com(2023)55
 
15.12.2022  Amendment of Implementing Decision 2013/676/EU as regards an extension of the authorisation for Romania to continue to derogate from Article 193 of the VAT Directive.
Directive com(2022)727
 
23.11.2022  Amendment of Implementing Decision (EU) 2018/1904 authorising the Netherlands to derogate from Article 285 of the VAT Directive.
Directive com(2022)648
 

3.

Legislation in force

There are at least 1554 laws or other legal instruments in force that have been previously proposed by this Directorate-General.
Date Title
05.05.2022  Amendment of Regulation 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products.
Regulation com(2022)188
 
27.04.2022  EU position in the World Customs Organization Council in relation to the adoption of a draft amendment to the Rules of Procedure of the Harmonized System (HS) Committee.
Decision com(2022)186
 
26.04.2022  Amending regulation 2021/2278 suspending Common Customs Tariff duties referred in 952/2013 on certain agricultural and industrial products.
Regulation com(2022)183
 
01.03.2022  EU position in the EU-CTC Joint Committee established by the Convention of 20 May 1987 on a common transit procedure as regards amendments to that Convention.
Decision com(2022)70
 
22.02.2022  Amendment of Implementing Decision (EU) 2019/310 authorising Poland to derogate from Article 226 of the VAT Directive.
Directive com(2022)58