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Article 28 TFEU commits the community to what?
- To establishing a customs union.
- Two aspects - Common Customs Tariff and internal customs union
Common Customs Tariff
Covers Member States relations with non EU countries and sets a common tariff.
Internal Customs Union
- Prohibits customs duties on imports and exports between Members States.
- Also prohibits charges having equivalent effect.
- Once good ahve been imported into the EU, not import/export duties are payable on goods passing between Member States.
- Once good come into the union, they are in free circulation.