In the context of customs, import and export procedures apply only to transactions between European Union countries and third countries. Transactions between Member States are not classified as import and export, since they are intra-Community transactions. Specifically, the “import” of Community goods from the EU is termed an “intra-Community acquisition”, while the “export” of Community goods to another Member State is termed “Community shipping”.
Imports are usually charged customs duty based on the value of the goods, their tariff class and their country of origin, while for intra-Community acquisitions, no payment of duty is required provided the intra-Community transactions take place within the EU customs territory.
Import: Greece ← China
Export: Greece → China
Intra-Community acquisition: Greece ← Italy
Intra-Community shipping: Greece → Italy
