Duties of a fiscal nature
Article 38
The provisions concerning the abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.
2013/490/EU, Euratom: Council and Commission Decision of… Article 38
2013/490/EU, Euratom: Council and Commission Decision of… Article 38
Other provisions in CHAPTER III — Common provisions
- Article 34: Scope
- Article 35: Improved concessions
- Article 36: Standstill
- Article 37: Prohibition of fiscal discrimination
- Article 39: Customs unions, free trade areas, cross-border arrangements
- Article 40: Dumping and subsidy
- Article 41: Safeguards clause
- Article 42: Shortage clause
- Article 43: State monopolies
- Article 44: Rules of origin
CitationArticle 38 of 2013/490/EU, Euratom: Council and Commission Decision of… (LawPlayer, data as of 2026-07-04)
© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.
What to look at next
2013/490/EU, Euratom: Council and Commission Decision of…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearCHAPTER III — Common provisions — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections