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Accompanying Slides for CCI P1 Business Guidance DG TAXED B105/07/2023 1Accompanying slides for the CCI P1 Business Guidance Contents Introduction Manage customs debt by SCI and VAT by PCI Architecture

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What is taxation and customs union?

Taxation and customs union refers to a framework where member states apply a common external tariff on imports and coordinate their tax policies to facilitate trade and economic cooperation among them.

Who is required to file taxation and customs union?

Businesses and individuals engaged in cross-border trade activities that involve customs declarations and tax obligations are required to file taxation and customs union.

How to fill out taxation and customs union?

To fill out taxation and customs union, you must gather the necessary documentation related to your trade activities, calculate your duties and taxes, and complete the required forms as outlined by your country's customs authorities.

What is the purpose of taxation and customs union?

The purpose of taxation and customs union is to enhance economic collaboration between member states, simplify trade processes, and ensure a standardized approach to tariffs and taxation.

What information must be reported on taxation and customs union?

Information that must be reported includes details of the goods being imported or exported, their value, origin, and the applicable tariffs and taxes.

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