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The EU has an internal market, which means that goods can move freely between the internal borders of EU Member States.
Common customs tariff duties only apply to goods that are imported across the EU's external borders.
However, there are circumstances where such taxation is not justified.
See all the cases where duty relief can be granted (Council Regulation 1186/2009)
Customs duties can be temporarily suspended (totally or partially) for certain goods. This does not affect any anti-dumping duties that are also in place.
Goods imported under suspension arrangements are in free circulation on the EU market, just like all other legally important goods.
Suspensions are normally granted for raw materials, semi-finished goods or components not available within the EU. They are never granted for finished products.