Customs & Tax EU Learning Portal

The Carbon Border Adjustment Mechanism (CBAM) is an instrument implemented by the European Union to reduce greenhouse gas emissions and address carbon leakage. It aims to ensure that imported goods are subject to a carbon price equivalent to the carbon price of domestic production in the EU. CBAM affects the aluminium sector by putting a price on emissions associated with aluminium produced in countries outside the EU, with the goal of encouraging sustainable practices and reducing carbon footprint.

The Carbon Border Adjustment Mechanism (CBAM) is an instrument implemented by the European Union to reduce greenhouse gas emissions and address carbon leakage. It aims to ensure that imported goods are subject to a carbon price equivalent to the carbon price of domestic production in the EU. CBAM affects the hydrogen sector by putting a price on emissions associated with hydrogen produced in countries outside the EU, with the goal of encouraging sustainable practices and reducing carbon footprint.

The Carbon Border Adjustment Mechanism (CBAM) is an instrument implemented by the European Union to reduce greenhouse gas emissions and address carbon leakage. It aims to ensure that imported goods are subject to a carbon price equivalent to the carbon price of domestic production in the EU. CBAM affects the iron and steel sector by putting a price on emissions associated with iron and steel produced in countries outside the EU, with the goal of encouraging sustainable practices and reducing carbon footprint.

NCTS is an European wide system, based upon electronic declaration and processing, designed to provide better management and control of Community and Common Transit. It involves all countries comprising the EU Member States and all Common Transit Convention contracting countries. Based on the transit declaration, NCTS also covers the processing of safety and security data at entry and at the exit.

NCTS is an European wide system, based upon electronic declaration and processing, designed to provide better management and control of Community and Common Transit. It involves all countries comprising the EU Member States and all Common Transit Convention contracting countries. Based on the transit declaration, NCTS also covers the processing of safety and security data at entry and at the exit.

The Customs Union Performance (CUP) Management Information System (MIS): Data Visualisation is a tool that allows to measure and assess how customs activities and operations lead to/ support achievement of strategic objectives in terms of effectiveness, efficiency, and uniformity. The course will be a training tool and it will also serve to promote the benefits and opportunities the new tool can bring.

Transfer pricing refers to the economic conditions (price, contractual terms, risks) governing transactions between two or more affiliated entities resident in different countries. The international growth of Multinational Enterprises (MNEs) businesses presents increasingly complex taxation issues for both tax administrations and companies.

The Combined Nomenclature (CN) is a tool for classifying goods, set up to meet the requirements of the Common Customs Tariff and the EU's external trade statistics. It forms the basis for the declaration of goods; at importation or exportation or when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. Other legislation may also refer to the Combined Nomenclature. The CN is thus a vital working tool for business and the Member States' customs administrations. The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and is updated every year.

The EU Surveillance system monitors the import and export of specific goods into/from the Union's single market in terms of volumes and/or value and is used to meet Member States’ obligation as regards the monthly listing under IOSS. The Surveillance system is operated by DG TAXUD. The primary data sources of the Surveillance system are the import and export customs declarations managed by the National Customs Declarations Processing Systems.

The Proof of Union Status (PoUS) system is the IT system for managing, storing, and consulting proofs of the customs status of Union goods. The PoUS system allows customs authorities to store and exchange proof of Union status document data across the EU, and it allows economic operators to interact with customs officers of any Member State in a consistent way. This electronic infrastructure will refine the processes related to the proofs of Union status of goods.