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Customs are involved in the implementation and enforcement of EU legislation on import and export from and to non-EU countries.
Previously, customs controls focussed more on the fiscal aspects of customs work, but in recent years, there has been an increasing emphasis on the importance of customs controls for purposes such as security, safety and protection of the environment.
This includes controls on:
In addition, customs are also often supporting the work of other services such as police and immigration services.
Customs controls must be quick, effective and based on modern risk management techniques in order not to disrupt trade flows in a fast-moving economy.
Effective controls, avoiding unnecessary delays or costs for economic operators is achieved through…