Unit 7: Customs

Learning intentions

At the end of this unit, I will be able to:

  1. Provide a brief overview of the European Union.
  2. Differentiate between imports and exports.
  3. Define the term customs.
  4. Outline the benefits of Ireland’s membership of the EU Customs Union.
  5. Describe the circumstances where VAT and Customs Duty are imposed on imported goods.
  6. Explain the functions of Customs Authorities and the methods used by these agencies to monitor and control imported goods.


Module resources are available individually in the links below or combined in a zipped file from the blue download button.