European University Institute Library

Are simplified customs procedures for imports effectively controlled?, European Court of Auditors

eng

international or intergovernmental publication

no index present

non fiction

Are simplified customs procedures for imports effectively controlled?

728268798

European Court of Auditors

Special report, no. 1/2010EDC collection

Simplified customs procedures for imports are a key element of EU customs and trade facilitation policy. This report analyzes whether the two most important simplified procedures, the simplified declaration procedure and the local clearance procedure are effectively controlled in order to protect adequately the financial and trade policy interests of the EU. The report also considers whether the Commission has developed a sound control approach for such procedures and whether member states actually carry out effective controls based on such an approach.--Publisher's description

Introduction -- Audit scope and approach. Main audit objective -- Audit approach and methodology -- Observations. Has the commission developed a sound approach for controls on simplified procedures, taking into account international best practices, and did it monitor the correct application of simplified procedures and the controls thereon? -- Do member states use a sound and standardised approach for controls on simplified procedures and are these controls effective? -- Conclusions and recommendations