Abstract

This chapter discusses the law on the free movement of goods in the EU. Free movement of goods is one of the four ‘freedoms’ of the internal market. Obstacles to free movement comprise tariff barriers to trade (customs duties and charges having equivalent effect), non-tariff barriers to trade (quantitative restrictions and measures having equivalent effect), and discriminatory national taxation. The Treaty on the Functioning of the European Union (TFEU) prohibits all kinds of restrictions on trade between Member States. Article 30 TFEU prohibits customs duties and charges having equivalent effect; Article 34 TFEU prohibits quantitative restrictions and all measures having equivalent effect; and Article 110 TFEU prohibits discriminatory national taxation.

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