Investigations related to EU revenue

What can OLAF investigate?

OLAF's mandate covers a substantial part but not all of EU revenue. It can investigate cases involving:

• customs duties
• agricultural duties and sugar levies

What constitutes EU-revenue fraud?

Chiefly customs fraud – evasion of import duties, antidumping duties and countervailing duties. Examples include

• false origin declarations
• under-evaluation and/or wrong description of goods
• smuggling.

Trade customs fraud

Commercial customs fraud – the evasion of import duties on goods imported into the EU – is financially damaging to legitimate industry and the EU taxpayer. > Read more ... 

Cigarette smuggling

Smuggling of contraband and counterfeit cigarettes is a particular concern, resulting in loss of customs duties – and VAT and excise duties for national governments. > Read more ...