Located at the southeastern border of the European Union, Greece presents one of the main gateways into Europe for trade flows originating from the Middle East, China and countries around the Black Sea. In addition, the rapid decline of the household consumption expenditure in the domestic market, which was caused by Greece’s ongoing sovereign debt crisis, has motivated Greek enterprises to expand their export activities. From this point of view, international trade constitutes a major component of the Greek economy, offering exceptional perspectives for growth.
\Greece is a member of the European Union and the World Trade Organization (WTO), therefore it adheres to the global rules of international trade policy. In particular, the basic legislative act is the Union Customs Code introduced by EU Regulation No. 952/2013. In addition, the National Customs Code (Law 2960/2001) lays down specific rules regarding customs procedures, duty assessment and collection as well as sanctions against customs violations.
Further, the Common Customs Tariff, along with the Integrated Tariff (TARIC), are applied to goods from non-EU countries. Goods moving freely within the EU must comply with the rules of the internal market and with certain provisions of the Common Commercial Policy. In addition, EU regulations implementing the Union Customs Code provisions ensure that Greece applies the rules in uniformity with other EU countries.
