|Author (Corporate)||European Commission: DG Taxation and Customs Union|
|Series Details||COM (2023) 5|
Report published by the European Commission on 6 January 2023, focusing on customs infringements and penalties in Member States Union Customs Code (UCC).
Regulation (EU) No 952/2013 established the Union Customs Code (UCC), setting out the general rules and procedures applicable to goods brought into or taken out of the customs territory of the European Union (EU). The UCC includes the obligation for Member States to provide for penalties for failure to comply with the customs legislation and establishes that such penalties shall be effective, proportionate and dissuasive. Member States shall notify to the European Commission the national provisions in force with regard to customs penalties, within a certain timeframe from the date of application of such provisions and, without delay, of any subsequent modification of those provisions.
This report provides a broad overview of the individual system of penalties in each Member State in accordance with the UCC. It is a blueprint of the legal situation across the EU countries, based on the input provided by them in a project group established by the Commission for this purpose.
|Subject Tags||Customs Union|
|International Organisations||European Union [EU]|