The Member States 25 March 1957, Consolidated version of the Treaty on the Functioning of the European Union#PART THREE - UNION POLICIES AND INTERNAL ACTIONS#TITLE II - FREE MOVEMENT OF GOODS#Article 28#(ex Article 23 TEC)

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Article 28 of the Treaty on the Functioning of the European Union establishes the legal foundation of the Union's customs union, which encompasses all trade in goods and entails the prohibition of customs duties and charges of equivalent effect between Member States, as well as the adoption of a common customs tariff in relations with third countries. The scope of the customs union extends both to products originating in Member States and to products from third countries that are in free circulation within Member States. The provisions of Article 30 and Chapter 3 of Title II apply to both categories of goods, ensuring uniform treatment within the internal market.AI