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

• Autores: Ghenadie Radu
• Localización: Revue internationale de droit économique, ISSN 1010-8831, Vol 28, Nº. 4, 2014, págs. 409-429
• Idioma: francés
• Títulos paralelos:
  • The European Union Customs Union: Past Results and Future Perspectives
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• Resumen
  • English

    The Customs Union (EUCU) was created by the Member States in response to the significant changes that occurred in recent decades in international trade. An attractive formula that has kept its attractiveness, it allows the constituent states to trade internationally more efficiently, but also to better protect and defend themselves. As a 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 each other, as well as charges that have an equivalent effect. The common customs tariff appears as one of the pillars of this construction. The European Union Customs Union, called “Community Customs Union” at the time of its launch on July 1, 1968, represents the basis of for European construction as a whole. In other words, the foundation of what is now called the “European Union” (EU) is none other than the European Union Customs Union, created in the late 1960s by the six founding states (France, Germany, Italy, Belgium, Netherlands, and Luxembourg). The evolution of the European Union 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 this entails. Thus the first Community Customs Code was created in the early 1990s, more than twenty years after the creation of the European Union Customs Union! Throughout the period preceding the implementation of the Code, the work of harmonizing customs regulations was mostly done by means of European directives which, once adopted, had to be transposed into the national laws of each Member State. As a result, 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. Under these circumstances, it must be mentioned that the trade in goods between the European Union Customs Union and other countries was 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 relations in customs matters within the EU. This situation is explained by the fact that the Modernized 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 results of the European Union Customs Union, its original objectives have been achieved: a common customs territory has been established; external customs tariffs have 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 have been transferred directly into the Community budget. In order to improve the functioning of the European Union Customs Union, several programs have recently been launched, from “Customs 2000” to “Customs 2020,” including a variety of messages developed by European institutions on the various strategies for the future of the European Union Customs Union. Thus the future of the European Union Customs Union could be questioned. How could the European Union Customs Union be made to adapt better to the globalization process? How could the consistency of the interpretation and uniform application of customs regulations be guaranteed in the same way throughout the European Union 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 the national customs Codes of the Member States. It would also harmonize customs penalties within EU territory. As a result, it would be finally heading towards the creation of a single European Customs Administration in order to provide a consistent interpretation of customs regulations throughout the territory of the European Union Customs Union. This obviously requires a lot of effort but also and above all requires a profound change in attitude from the Member States.

  • français

    Créée à la fin des années 1960, l’Union douanière européenne (UDE) constitue la base de la construction européenne. Dotée d’un territoire douanier commun et d’un tarif douanier extérieur, interdisant les droits de douane et les taxes d’effet équivalent entre les États membres, l’évolution de l’UDE n’a jamais été un processus facile. Sur le plan réglementaire, c’est toujours le Code des douanes communautaire (1992) qui continue à s’appliquer ; le Code des douanes modernisé (2008) s’est vu abandonner ; le Code des douanes de l’Union (2013) sera effectivement applicable à partir de 2016 seulement. Afin d’améliorer le fonctionnement de l’UDE, plusieurs programmes ont été lancés, de Douane 2000 à Douane 2020. Mais, pour mieux préparer l’UDE aux défis de l’avenir, il est important de se diriger vers un seul et unique Code des douanes européen, d’harmoniser les sanctions douanières au niveau européen et de créer une administration des douanes européenne unique.