L’Union douanière européenne : bilan et perspectives d’avenir

The Customs Union was created by the Member States in response to the significant changes that have occurred in recent decades in the international trade. An attractive formula, keeping all its attractiveness, it allows the constituent states to trade internationally more efficiently, but also to better protect and defend themselves. Milestone of the integrationist interstate process, it is presented as a structure consisting of a single common customs territory belonging to the Member States that compose it. These countries are committed to removing custom duties between themselves, as well as charges having equivalent effect. The common customs tariff appears as one of the pillars of this construction. The European Customs Union, called ?Community Customs Union? at the time of its launch on the 1st of July 1968, represents the basis of the entire European construction. In other words, the foundation of what is now called the ?European Union? (EU) is none other than the European Customs Union, created in the late 1960s by the six founding states (France, Germany, Italy, Belgium, Netherlands and Luxembourg). The evolution of the European Customs Union has never been an easy process. This is partly due to the very specific functioning of the EU, which is only a union of countries guided by a number of common values. This implies a ?Europe of Nations? and not a federal structure, with all the advantages and disadvantages that it entails. Thus the first Community Customs Code was created in the early 1990s, more than twenty years after the creation of the European Customs Union! Throughout the period preceding the implementation of the Code, the customs rules harmonization work was mostly made via European directives which, once adopted, had to be transposed into the national law of each Member State. As a result, the uniform application of the rules was not assured from one Member State to another because in practice, a country which was transposing Community directives slower than another was ultimately creating discriminatory situations. In these circumstances, it must be mentioned that the trade in goods between the European Customs Union and other countries were not subject to common rules! It should also be noted that against all odds, the Community Customs Code, together with its implementing provisions, continues to govern the relations in customs matters within the EU. This situation is explained by the fact that the Modernised Customs Code, adopted in 2008, was abandoned and the EU Customs Code, adopted in 2013, is expected to be applied in its entirety as of 2016. As for the balance of the European Customs Union, its original objectives have been achieved: the common customs territory has been established; the external customs tariff has been implemented; and the prohibition of customs duties and charges having equivalent effect between Member States is a reality. Better still, starting in 1970, the proceeds from the collection of customs duties are deposited directly to the Community budget. In order to improve the functioning of the European Customs Union, several programs have recently been launched, from ?Customs 2000? to ?Customs 2020?, also passing through a variety of communications developed by the European institutions on the various strategies for the future of the European Customs Union. Thus the future of the European Customs Union could be questioned. How could the European Customs Union be made to adapt better to the globalization process? How could the consistency of the interpretation and the uniform application of the customs rules be guaranteed in the same way throughout the European Customs Union territory? How could ?electronic Customs? be achieved without forgetting to strengthen the security apparatus and safety? It is important to find answers to these questions. However, it is also important to go further. The solution would be to move towards a single European Customs Code, simultaneously repealing national customs Codes of the Member States. It would also harmonize the customs penalties on the EU territory. As a result, it would be finally heading towards the creation of a single European Customs Administration in order to result in a consistent interpretation of the customs rules throughout the territory of the European Customs Union. This obviously requires a lot of effort but also and above all needs a profound change in attitudes of Member States.