Europa In answering the question as to the application of charges having equivalent effect in trade with third countries, account must be taken both of the requirements resulting from the establishment of the common customs tariff, and of those resulting from a common commercial policy, within the meaning of articles 110 to 116 of the treaty, which, according to article 3 (b) of the treaty, regulates trade arrangements with third countries. The definition of the uniform principles upon which the common commercial policy is based involves, as does the common tariff itself, the elimination of national disparities, whether in the field of taxation or of commerce, affecting trade with third countries. It is for the commission or the council to evaluate these requirements in each case both as regards the establishment of the common customs tariff and the adoption of the common commercial policy. The member states may not, subsequent to the establishment of the common customs tariff, introduce, in a unilateral manner, new charges on goods imported directly from third countries or raise the level of those in existence at that time. As regards charges already in existence, prior evaluation by the community authorities is necessary in order to establish their incompatibility with the treaty and the obligation to eliminate them. It follows that such charges may only be considered to be incompatible with community law pursuant to provisions adopted by the community.
Citations:
C-37/73
European, Customs and Excise
Updated: 10 April 2022; Ref: scu.132277
