DG TAXUD
Also called: Directorate-General for Taxation and Customs Union · TAXUD
The European Commission department responsible for EU customs and tax policy, including the customs code, the Combined Nomenclature, TARIC and EU customs IT systems. Customs controls themselves are carried out by the national authorities of the member states.
In practice
TAXUD databases such as TARIC, EBTI and the EORI validation service are primary sources for EU classification and compliance checks.
Applies to: EU
Related terms
- TARIC
- The integrated tariff database of the European Union, managed by the Commission's DG TAXUD. It extends the CN code to ten digits and attaches all EU…
- CN code
- The eight-digit code of the EU Combined Nomenclature, which adds two digits to the HS code for customs duty and external trade statistics. The CN is…
- Union Customs Code
- The framework regulation for EU customs law, applicable since 1 May 2016, setting rules on customs debt, valuation, origin, procedures and electronic…
- Binding Tariff Information
- A written decision by a customs authority on the tariff classification of specific goods, issued on application. In the EU a BTI is valid for three…