Free movement of goods. article 30


TFEU article 30

no customs duties when goods cross a border

article 110 on internal tax

people get confused between article 30 and 34


top tip = most questions that contain value of money a tax of 30 pounds or an inspection charge  – are rleated to article 30


a number of goods – like 500 items – this is related to article 34

article 30 – TFEU. ban on customs duties

what scares people is they think they need to know about economics

article 30 – two countries A and B. there are borders. Before EU there was import taxes

article 30 removes import taxes

article 30 is about putting up new borders. no new taxes, this is not allowed


question on beef. does it count as goods?

Italian Art case 1968 – ECJ said if the goods can be valued in money and can they be traded? If so they are goods

so electronic things like apps are goods

It is a negative duty. States are not allowed charge import taxes.

No imposts

Van Gend en Loos – Netherlands tried to charge import tax. Pharmaceutical products. Formaldehyde. 1963

Diamondarbeiders. 1968. Belgian tried to put up a charge to help people who worked in the diamond industry. The reason for it is irrelevant. The charge was not allowed.

One does not look at reasons for custom charges.

Italian Art case was to stop losing national heritage. This was not accepted. A total ban would be permitted

Commission v Italy 1969 – Italy called it a customs charge. This is still not permitted

any charge which has the equivalent effect to a customs duty.  Its guise does not matter

1983 – Commission v Belgium. border inspections are allowed on cattle etc… these cannot be charged for

The EU said as the importing country pays the charger not the exporters because it benefits the health of the importing country.

Countries can charge for livestock storage – if it is optional

commission v Germany 1987 – where charges are imposed by EU these are allowed

this is because it is the same across all of EU



some countries impose internal tax

they impose heavy tax once inside the country

no discrimination between similar domestic goods and imports

John Walker 1986 – is whisky similar to fruit liqueur? No because whisky has a different alcohol content moreover they are made in different ways

Commission v Italy. do banana count as fruit? The ECJ said bananas are not similar to other fruits. Bananas are seeds

look at effect not purpose

Humblot  – French charged cars based on size of engine. French cars tend to be small

this inadvertent mistake by Paris. They were discriminating. ECJ looked at effect not purpose. This hurt German cars

1983 – Commission v UK

competing domestic and imported goods.

French wine and English beer. French wine was taxed at a higher rate

do the goods compete against each other? does the tax system favour domestic goods?

It was decided that wine and beer compete

110 – part 2. v broad

two questions

do the products compete against each other
Is the tax discriminatory





About Calers

Born Belfast 1971. I read history at Edinburgh. I did a Master's at UCL. I have semi-libertarian right wing opinions. I am married with a daughter and a son. I am allergic to cats. I am the falling hope of the not so stern and somewhat bending Tories. I am a legal beagle rather than and eagle. Big up the Commonwealth of Nations.

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