All member countries are part of the Customs Union of the EU and apply the same customs rules and procedures. This includes full legal compliance, adequate implementation and enforcement capacity, as well as access to common computerized customs systems.
Policies in Chapter 3.29 The Customs Union is the basis of the European Union and a fundamental element in the functioning of the single market. The single market can only function properly if there is a common/identical application of common rules at the external border. This means that all customs administrations in the EU should act/function as one. These common rules go beyond the concept of a customs union (with its common tariff) and extend to all aspects of trade policy, controls related to health and the environment, common agricultural policy, as well as the protection of the economic interest of the EU through non-tariff instruments, measures related to foreign policy, etc. Today, customs is faced with new challenges: to ensure uninterrupted trade flow by applying the necessary controls on the one hand, but also to guarantee the protection of the health and safety of the citizens of the Union. In order to ensure a balance between these requirements, customs procedures and control methods must be modernized and cooperation between different customs services must be strengthened. Customs IT systems are also a very important segment, so in the direction of improving interoperability between the customs systems of the member countries, the Council and the European Parliament decided on a "paperless environment for customs and trade".