The Customs Union is one the bases of the European Union and an essential element in the functioning of the unified market. The unified market can only function when there is a common application of common rules at its external borders. This implies that the 27 Customs administrations of the EU must act, as they were one. These common rules go beyond the Customs Union as such, and extend to all aspects of trade policy, such as preferential trade, health, environmental control, the protection of EU economic interests and the management of external relations. The creation of a customs union in the European Economic Community in 1968 was implemented internally through the abolition of customs duties, quantitative restrictions and measures having equivalent effect between Member States and, on the external front, through the introduction of a common customs tariff and a common commercial policy. In fact, goods imported from third countries had to be treated in the same way by all Member States in order to circulate freely in the customs union. But the customs union itself had to be integrated into the existing international economic order, regulated by the 1948 General Agreement on Tariffs and Trade. On the EEC Treaty the Member States declared that in creating a customs union, they intended to contribute, in accordance with the common interest, to a harmonious development of world trade, a gradual removal of restrictions to international trade and the lowering of customs barriers. The creation of the customs union has led to strong growth in intra-Community trade, but the Community has not become insolated. Instead, it has developed into the world 's biggest importer and exporter. In addition, the rules of the GATT and the various international agreements created under their influence, formed the legal basis for the EU 's own commercial policy instruments and action, notably in the field of tariffs, the application of
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