Reflecții cu privire la taxele vamale aplicate de către UE în baza acordurilor de asociere
Reflections on EU customs duties based on association agreements

Summary/Abstract: The economic development of the EU is guaranteed by a full customs union between the Member States and a common customs legislation. In relation to the states of Europe that are currently in the process of accession, the idea is to extend these benefits to the respective states in order to facilitate their accession. The purpose of this article is to analyze a situation that may affect the accession process, namely the analysis of how customs goods originating in the EU are processed, when they are exported to a third state in the process of accession and are subsequently imported into EU customs territory

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