What is customs duty?
Purpose:
Students find out the history of customs duties and what is their role in nowadays’ society.
Objectives:
Find out the origins of customs duties in history and why they had to be paid.
Understand the role that customs duties play nowadays in our Society.
Identify how customs duties are applied in the EU.
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
Materials:
Micro-clip “What is a customs duty?”
Interactive whiteboard (or just an LCD projector)
Vocabulary:
Customs duties, duty-free, customs union