How does the movement of goods take place among the countries of the European Union (E.U.)?

Upon the establishment of the Single Internal Market as of 1.1.1993 the customs control among the E.U. countries was abolished and the movement of goods and services is now freely implemented, subject only to the V.A.T. liability control. The intra-community trade is now designated as purchases and sales, while the terms import and export refer only to the extra-community trade. However, the customs control on exports and imports from and to the E.U. countries continues to exist and the customs document being used in all of the customs offices of the European Community is now called Single Administrative Document (S.A.D.). The S.A.D. is a customs document, it is filled up by the exporter or the importer, it is signed by them, it contains their full details, a full description of the comodity and the tariff heading and is accompanied by an invoice issued by them and mentioning the V.A.T. number and the full details of the purchaser of the commodity. The S.A.D. is called bill of entry or customs declaration and the declarant or the declarant’s lawful representative is obliged to know the references pertaining to the drawing up of the declaration, depending on the customs procedure to which these persons have asked for the goods to be subject, according to the provisions in force [Council Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93]. According to the National Legislation [Law 718/1977] only the customs broker may act as the declarant’s lawful representative.