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Updating the EU Customs Code

Kratki prikaz 05-09-2013

The EU's current customs code is still based on procedures involving paper documents. In order to modernise the rules and adapt the legislation to the electronic environment, the European Commission has proposed to amend the pending modified customs code and postpone its full implementation until 2020.

The European Commission oversees the recovery by Member States of Traditional Own Resources (TOR), that is customs debt and sugar levies, for the European Union’s budget revenue. It fulfils high standards of control each year. According to the Commission 98 per cent of customs debt identified by Member States is entered in national accounts and transferred as TOR to the EU accounts without particular problems. Yet significant differences of performance exist between Member States. The report examines ...