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Taxation and Customs Union

Customs Controls

Implementing and enforcing EU legislation on import and export from and to non-EU countries

Previously, customs controls focused much 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 non-financial purposes such as product compliance and safety, security health and environmental protection.

This includes controls on:

  • Duties to be paid and the correct description of the goods, their origin and value;
  • Security and safety measures (smuggling, drugs, cigarettes, weapons, fight against terrorism);
  • Prohibitions and restrictions, i.e. product compliance and safety, health, sanitary and phytosanitary regulations, environmental legislation, counterfeited products, etc.
  • Common Agriculture Policy (CAP) rules.

In addition, customs often support the work of other enforcement services such as police and immigration services.

Operating in a fast-moving environment

Customs controls must be quick, effective and based on modernrisk management techniques in order not to disrupt trade flows in a fast-moving economy.

Effective controls which avoid unnecessary delays or costs for businesses is achieved through: