Shepenko, P. A. Common customs tariff of the European Union

Abstract: At the present time many regional associations (MERCOSUR, Andean group and others) are moving towards formation and development of the customs union. A well-known example to that is the European Union experience, particularly, the so called common customs tariff. Creation of unlimited customs union assumes that tax relationships of its participants with the other part of the world are regulated in the same way.

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