The Customs Union represents a foundation of the European Union. The EU policy in this field also develops and helps implementing tax policy across the EU for the benefit of citizens, businesses and the Member States and ensures that the financial interests of the European Union are protected.
To ensure that unnecessary costs are removed and rules are as effective and efficient as possible, since 2015 under REFIT, 23 initiatives have been adopted and 6 are pending adoption. Moreover, 17 evaluations have been finalised and 1 is ongoing.