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Taxation and Customs Union

Movement of goods within customs unions is not based on their originating status but on the fact that they comply with provisions on free circulation. However, some products do not fall within the scope of the customs union but remain subject to a preferential treatment based on origin, which is relevant for this part of the Website. In order better to help readers to understand the various situations concerned, the explanations therefore include an overview of the trade relations between the EC and each of the countries concerned.

The EC has customs unions with 3 countries: