Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU

Author (Corporate)
Series Title
Series Details Number 19
Publication Date December 2017
ISBN 978-92-872-8432-7
ISSN 1977-5679
EC QJ-AB-17-018-EN-N
Content Type


Goods entering the EU from outside the European Union are subject to customs controls by Member States before they are released for free circulation within the EU. We examined whether the European Commission and the Member States ensure that import procedures protect the EU’s financial interests. We found important weaknesses and loopholes which indicate that the controls are not applied effectively. This has an adverse effect on EU finances. We make a number of recommendations to the Commission and to the Member States to improve the design and implementation of the controls.

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ECA: News, 05.12.17: Weaknesses and loopholes in customs controls

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