EUR-Charts

The boxes in the 3rd row must read:

 

Customs duties in the strict sense Financial charges demanded at the time or by reason of the crossing of the border; Imposed only on the product crossing the border (unilaterally applicable); Independently of any consideration of the purpose for which they were introduced and the destination of the revenue obtained therefrom.  Diamond Workers (1969)

Charges having equivalent effect Any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense; Diamond Workers (1969), Capolongo (1973), Brzeziński (2006), SC Petrotel-Lukoil (2018).