GlossaryEN1 min readUpdated: Jun 8, 2026
Customs Tariff Directive
Within the European Union, customs tariff rules are established through directives and regulations that bind all member states.
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Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-tariff_en
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Logistics Concept
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Definition & Explanation
Within the European Union, customs tariff rules are established through directives and regulations that bind all member states. These legal instruments define how goods must be classified (according to the Harmonized System), which duty rates apply, and how import and export duties are collected. This creates uniform customs treatment across the EU customs territory, ensuring equal competition and administrative consistency.
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