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ARTICLE · 29 MAY 2002

256. Reform of EU Customs Law

KPMG Germany
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Nicole Looks, KPMG Frankfurt

Monika Zitzmann, KPMG Hamburg

Jochen Schmidt, KPMG Düsseldorf

For editorial cut-off date, disclaimer, and notice of copyright see end of this article.

1. Customs law reform in general

The most fundamental reform of European Community customs law since the enactment of a general Customs Code for all EU member states went into effect on 1 July 2001. The new provisions take account of the changes resulting in particular from the European internal market and the World Trade Organisation (WTO) negotiations on the liberalisation of international trade.

The reforms focus on customs procedures of major economic significance, by means of which customs duties can be reduced or even avoided entirely on goods imported from third countries. The procedures in question are those for

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