ITS-02-TCP-008 - Importing into the EU The European Union is one of the largest markets in the world. Given its importance and to reflect in a more practical manner the implementation of customs procedures, we will look at the process of importing goods into the EU. In this unit you will: - Analyse the process of importing goods into the European Union. - Learn about free circulation - the most common customs procedure. - Examine how to dispatch goods for free circulation and for consumption. - Learn about VAT on imported goods. - Study the main customs procedures.