- charges having equivalent effect (to customs duties)
levies having effect as duty payable on a cross-border transfer of goods. The legal regime of the European Union in attempting to establish a customs union prohibits not only customs duties but those charges that, if they were allowed, might seriously distort the market. A charge will be treated as subject to these rules if it is a levy imposed by a member state on goods when they cross a border, even if the charge is not formally called a customs duty but which does actually have the same blocking effect on the goods in question: see United Foods and Van den Abeele v. Belgium  ECR 995. Compare measures having equivalent effect, quantitative restrictions.
Collins dictionary of law. W. J. Stewart. 2001.
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