13. Free Movement of Goods I
This chapter analyses the constitutional regime of ‘negative integration’ in the context of the free movement of goods. The free movement of goods has traditionally been the most progressive fundamental freedom within the internal market. The negative integration regime for goods is split over two sites within Part III of the Treaty on the Functioning of the European Union (TFEU). And with regard to goods, the EU Treaties further distinguish between fiscal restrictions and regulatory restrictions. The fiscal restrictions include pecuniary charges that are imposed on imports or exports (customs duties and discriminatory taxation), while the regulatory restrictions include non-tariff measures that limit market access by ‘regulatory’ means. The chapter then looks at possible justifications for such regulatory restrictions.