Taxation and Customs Union

What is the legal basis of customs risk management ?

The EU's Risk Management rules are mainly set out in Article 46 of the Union Customs Code (UCC)

A substantial number of other provisions are also of a direct interest for the implementation of customs risk management such as

  • Article 6: Means for exchange and storage of information and common data requirements
  • Article 12: Communication of information and data protection
  • Article 16: Electronic systems
  • Articles 47 to 50: Customs controls
  • And, all the rules of Titles IV, V, VI or VIII.