In accordance with the principle of proportionality, as set out in Article 5 of the Treaty on European Union (TEU), it is necessary and appropriate, for the achievement of the basic objectives of enabling the customs union to function effectively and implementing the common commercial policy, to lay down the general rules and procedures applicable to goods brought into or taken out of the customs territory of the Union.
I gcomhréir le prionsabal na comhréireachta, mar a leagtar amach in Airteagal 5 den Chonradh ar an Aontas Eorpach (CAE), is gá agus is iomchuí, chun na bunchuspóirí a bhaint amach, eadhon an comhaontas custaim a bheith in ann feidhmiú go héifeachtach agus an comhbheartas tráchtála a chur chun feidhme, na rialacha agus na nósanna imeachta ginearálta a leagan síos is infheidhme maidir le hearraí a thugtar isteach i gcríoch chustaim an Aontais nó amach aisti.