Article 32 [Principles for Commission Duties]

Article 32 TFEU (former Article 27 EC) encompasses the general guidance the European Commission must consider when exercising its duties and functions concerning the customs union, i.e. Articles 30-32 TFEU, covering prohibition of customs duties and charges having equivalent effect on exports and imports between MS as well as fixing the Common Customs Tariff. Under the Single European Act, Article 29, the four development points that the Commission had to follow were the same; however, the scope of tasks entrusted to the Commission included the section on setting up the Common Customs Tariff (Articles 18-29 of the SEA), yet did not include the elimination of customs duties between MS. The Amsterdam Treaty reduced the much lengthier Chapter 1 on Customs Union (Articles 12-29 of the SEA) by eliminating those articles that had become obsolete due to the shift of power to fix the Common Customs Tariff from the MS to the Council.