Customs duties on imports and exports and charges having equivalent effect shall be prohibited between Member States. This prohibition shall also apply to customs duties of a fiscal nature.
Common Customs Tariff duties shall be fixed by the Council on a proposal from the Commission.
In carrying out the tasks entrusted to it under this Chapter the Commission shall be guided by:
the need to promote trade between Member States and third countries;
developments in conditions of competition within the Union in so far as they lead to an improvement in the competitive capacity of undertakings;
the requirements of the Union as regards the supply of raw materials and semi-finished goods; in this connection the Commission shall take care to avoid distorting conditions of competition between Member States in respect of finished goods;
the need to avoid serious disturbances in the economies of Member States and to ensure rational development of production and an expansion of consumption within the Union.