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The definition ‘risk’ is provided in the Regulation (EU) No 952/2013of 9 October 2013 laying down the Union Customs Code, Article 5 (7).
‘Risk’ means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:
- prevent the correct application of Union or national measures;
- compromise the financial interests of the Union and its Member States;
- pose a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers.
- Topic: customs control and audits
- Market: EU - European Union
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