August 15, 2019
en lt
Customs controls

Adobe Stock

Union Customs Code

The definition ‘customs controls’ is provided in the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (article 5, point 3):

‘Customs controls’ means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure.

European Commission

The role of Customs Controls

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:

  • The duties to be paid, and the correct description of the goods, their origin and value
  • Security and safety measures  (smuggling, drugs, cigarettes, weapons, counterfeited products, fight against terrorism)
  • Compliance with environmental legislation
  • Compliance with Common Agriculture Policy (CAP) rules
  • Health requirements, veterinary, phytosanitary and quality regulations

In addition, customs are also often supporting the work of other services such as police and immigration services.

Operating in a fast-moving environment

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:

  • close co-operation with business, particularly when it comes to exchange of information.
  • the use of modern IT techniques and tools
  • highly specialised examination equipment
  • efficient risk management methods

Information from https://ec.europa.eu

Comments ()

de, en
The future of customs audits – it does not always need an external view
23-01-2022

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Janine Lampprecht

customs control
de, en
The future of customs audits – it does not always need an external view
23-01-2022

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Janine Lampprecht

customs control
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
20-11-2021

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

customs control
en, fr
Extending the ISO Audit Data Collection Standard to improve Customs and indirect tax audits and bring some innovation into this field
20-11-2021

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.

Richard van't Hof

customs control
en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang

customs control
en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang

customs control
lt
Prekių klasifikavimo teisingumo įrodinėjimo procedūriniai klausimai
29-03-2021

Tinkamo ir teisingo prekių tarifinio klasifikavimo užtikrinimas yra aktuali praktinė problema. Būtent netikslus prekių suklasifikavimas pagal ES Kombinuotąją Nomenklatūrą labai dažnai yra viena pagrindinių mokestinių ginčų su muitine priežasčių. Verslo subjektams, susidūrus su tokiomis situacijomis, kai siekiama ginčyti muitinės sprendimus dėl atlikto prekių klasifikavimo peržiūrėjimo, yra labai svarbu žinoti kokios yra jų procedūrinės teisės teikti reikiamus naujus įrodymus dėl klasifikavimo teisingumo bei reikalauti muitinės atlikti papildomus tikrinimo veiksmus. Atsižvelgiant į tai, straipsnyje, pasitelkdami naujausią Lietuvos vyriausiojo administracinio teismo praktiką mokestinių ginčų bylose, apžvelgiame minėtus klausimus ir dėl jų pateiktus teismo išaiškinimus.

Dr. Gediminas Valantiejus

customs control
lt
Prekių klasifikavimo teisingumo įrodinėjimo procedūriniai klausimai
29-03-2021

Tinkamo ir teisingo prekių tarifinio klasifikavimo užtikrinimas yra aktuali praktinė problema. Būtent netikslus prekių suklasifikavimas pagal ES Kombinuotąją Nomenklatūrą labai dažnai yra viena pagrindinių mokestinių ginčų su muitine priežasčių. Verslo subjektams, susidūrus su tokiomis situacijomis, kai siekiama ginčyti muitinės sprendimus dėl atlikto prekių klasifikavimo peržiūrėjimo, yra labai svarbu žinoti kokios yra jų procedūrinės teisės teikti reikiamus naujus įrodymus dėl klasifikavimo teisingumo bei reikalauti muitinės atlikti papildomus tikrinimo veiksmus. Atsižvelgiant į tai, straipsnyje, pasitelkdami naujausią Lietuvos vyriausiojo administracinio teismo praktiką mokestinių ginčų bylose, apžvelgiame minėtus klausimus ir dėl jų pateiktus teismo išaiškinimus.

Dr. Gediminas Valantiejus

customs control
en
ICS2: the new European customs “Import Control System” just arriving!
18-03-2021

The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express courier and postal shipments transported by air. Looking at it from a French perspective.

Bertrand Rager

customs control
en
ICS2: the new European customs “Import Control System” just arriving!
18-03-2021

The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express courier and postal shipments transported by air. Looking at it from a French perspective.

Bertrand Rager

customs control
Forgot password?

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Continue with Google Login with LinkedIn

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large