Within the European Union (EU27), you can carry out most physical movements of goods freely, without any formalities or border controls. This means that you do not have to make a customs declaration. However, you must submit one or more declarations to the customs services of the countries concerned on a monthly basis – for both incoming and outgoing goods – in order to fulfil your obligations with regard to VAT on the one hand and the statistical monitoring of intra-Community trade on the other.