| Author (Corporate) | European Commission |
|---|---|
| Series Title | COM |
| Series Details | (2013) 796 final (25.11.13) |
| Publication Date | 25/11/2013 |
| Content Type | Policy-making |
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Action against breach of customs legislation is integral to the protection of the Union’s financial interests and to the development of customs cooperation. Customs legislation may be breached by various practices such as misdescription of imported goods so as to take advantage of lower duties, or by misdeclaration of the origin of the goods in order to circumvent anti-dumping levies and/or to avoid quantitative import limitation quotas, or by misuse of the transit system, when the goods effectively imported are declared as being in transit in order to evade the applicable customs duties. To combat these breaches of customs legislation extensive exchange of information is required in the framework of cooperation both between Member States and between the Member States and the Commission. While such cooperation has already been successful, a number of areas have been identified where further action is necessary, mainly as regards the functioning of the antifraud system in the customs field and the improvement of customs risk management at national and Union levels. The main legal instruments applying to breaches of customs legislation in this context are Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters, and Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes. Regulation (EC) No 515/97 governs issues relating to the customs union which is an area of exclusive EU competence. Council Decision 2009/917/JHA addresses matters relating to the area of freedom, security and justice which is an area of shared competence between the Union and the Member States. |
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| Source Link | Link to Main Source http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2013:796:FIN |
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| Subject Categories | Justice and Home Affairs |
| Countries / Regions | Europe |
