Criminal or administrative? How countries decide on customs violations
This article brings together the insights of experts delivered during the 30th Author’s Meeting to examine how customs infringements are classified, sanctioned and enforced across different legal systems. The contributions highlight the complexity and fragmentation of the EU sanctioning landscape, the challenges faced by individual Member States undergoing reform, and the lessons that can be drawn from non-EU jurisdictions with clearer or more consolidated enforcement models.
Related content
Customs risk and the business: risk by functions
Challenging a BTI decision: the route, the deadlines and the money
Customs has issued you a BTI with a code you disagree with. You cannot amend it, you cannot give it up, and applying again - in any member state -…
8 topics. 12 experts. One exclusive knowledge pack!
From classic customs topics, such as tariff classification and preferential origin, to emerging areas like sustainability and AI, as well as a subject that is vital yet seldom discussed -…
Centralised clearance for import (CCI): the customs rules are uniform, the tax rules are not
What centralised clearance for import is, who can use it, which national tax rules follow the goods, and how it compares with customs procedure 42 and release after transit.
Non-manipulation certificate: the proof of direct transport that protects your preference
What a non-manipulation certificate is, the direct-transport rule behind it, who issues it, how the EU procedure works, and its new role for US imports.
EORI number: the identifier customs uses to know who you are
What an EORI number is, who must have one, how it is formatted and obtained, how national requirements differ, and how to keep it valid.