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The IA underpinning the proposal to establish a single window environment for customs is well structured, substantiated and clear. It acknowledges a scarcity of comparable EU-wide data, and is transparent on the assumptions underlying the analysis. The presentation, screening and assessment of the retained policy options is clear and balanced, assessing their direct economic impacts, as well as their social and environmental implications. The selection of the preferred options is based on cost-effectiveness ...

Until now, with the exception of two specific measures for Iraq and Syria, there has been no EU legislation covering the import of cultural goods from non-EU countries entering the EU. By ensuring that these imports are subject to uniform controls along all EU external borders, the new regulation aims to prevent the introduction, import and storage in the EU of cultural goods illegally removed from a third country, thereby protecting cultural heritage and combatting illegal trade, in particular where ...

The Customs 2020 programme was established by Regulation No 1294/2013 and is aimed at supporting the functioning of the customs union. The Fiscalis 2020 programme was established by Regulation No 1286/2013 and is aimed at improving the operation of the taxation systems in the internal market and supporting cooperation between the EU Member States.

Freeports are conducive to secrecy. In their preferential treatment, they resemble offshore financial centres, offering both high security and discretion and allowing transactions to be made without attracting attention of regulators and direct tax authorities. This study argues that the legal anti-money laundering and tax evasion framework in place in the EU (and elsewhere) is only partially effective in combatting money laundering and tax evasion.

Union Customs Code

Studiu 26-09-2018

The study examines whether the Union Customs Code is being properly implemented for the benefit of the European consumers, businesses and EU budget. It covers the complex legislative and administrative framework of the UCC and its governance structure. It assesses the impact of the transitional measures attached to the UCC. It moreover addresses the specific challenges raised in the area of E-Commerce.

Import of cultural goods

Briefing 19-12-2017

This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's impact assessment (IA) accompanying the above proposal, adopted on 13 July 2017 and now under discussion in Parliament and Council. The proposal aims to prevent the import and storage in the EU of cultural goods illicitly exported from a third country, in order to reduce trafficking in cultural goods, combat terrorism financing and protect cultural heritage, especially archaeological objects ...

This Study provides an analysis of the effects of the present divergence of the customs sanctioning systems of the Member States of the EU, as well as of the proposal of the European Commission for a Directive to harmonise the customs infringements and sanctions. A number of conclusions and recommendations on the preferred model for the EU is provided. The Study was prepared for Policy Department A on the request of European Parliament´s Committee on the Internal Market and Consumer Protection.

The relation between European Union (EU) trade and customs policies is complex. The customs authorities have an executive function in the administration of trade policy as well as the control of borders, but they also remain accountable to trade policy makers for their performance. Other European Parliament committees touch upon the subject of customs, too. Greater co-ordination may be achieved by encouraging the development of Customs specific performance indicators that can be used for periodic ...

The trade costs associated with customs and other border controls become more important as tariff barriers are reduced. The EU is in the process of further modernisation of is customs code. It also needs to work with the EU’s trading partners to facilitate trade while protecting consumer interests and the security of the international supply chain. The negotiations on TTIP offer a means of building on existing agreements to further this aim. This paper is about how to make customs more efficient. ...

Non-food products imported into the EU currently require no labelling or marking of the country from which they originate. In January 2013, the European Commission made a new proposal to introduce obligatory indication of origin on non-food consumer products as part of the product safety and market surveillance package.