This work provides an overview of the most important provisions and aspects of the customs legislation applicable in the EU and specifically Austria. It is not a transcription of the UCC or an exhaustive commentary for all legal provisions of the Union Customs Legislation. In the structure this work follows the structure of the UCC. Written in English language it shall support those persons working in the area of customs who are not native speakers in Austria and those who wish to brush up their English as well as the acquaintance with special customs vocabulary.