The European Commission proposed Dec. 13 a directive that specifies acts that would have to be considered infringements of the European Union’s customs rules as well as a framework for imposing punitive sanctions. The Commission states that this proposal would ensure that violations of the updated Union Customs Code, which sets forth the customs rules and procedures that will be applied throughout the EU beginning in 2016, are properly and more uniformly penalized.
...the Commission’s proposal sets down a common list of acts that constitute breach of EU customs rules. These are differentiated by level of severity and some are categorized as to whether there was intent or negligence. Examples of the listed infringements include non-payment of customs duties, failure to declare goods to customs, falsifying documents to obtain preferential treatment, removing goods from customs supervision without authorization, and failing to present the proper documentation. Inciting, aiding and abetting an infringement would also be punishable...
This has been excerpted from the 16 December 2013 article by Sandler, Travis & Rosenberg LLP, and is available in its entirety at http://www.strtrade.com/news-publications-EU-customs-law-violation-penalties-121613.html.