August 15, 2019
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Risk

Photo by Markus Spiske on Unsplash

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.

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
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