IMPORT PROCEDURES RELATED TO EU FINANCIAL LOSSES

摘要

GOODS/PRODUCTS THAT ENTER THE EUROPEAN MARKET FROM OUTSIDE THE EU ARE SUBJECT TO COMMUNITY CUSTOMS CONTROLS3 PERFORMED BY MEMBER STATES BEFORE BEING RELEASED FOR FREE CIRCULATION WITHIN THE EUROPEAN UNION. IN A 2017 SPECIAL REPORT, THE EUROPEAN COURT OF AUDITORS (ECA)4 EXAMINED WEATHER MEMBER STATES AND THE EUROPEAN COMMISSION ENSURE THE FACT THAT IMPORT PROCEDURES AND LEGISLATION PROTECT THE FINANCIAL INTERESTS OF THE EU. SIGNIFICANT GAPS AND DEFICIENCIES WERE FOUND, THIS GENERATING AN ADVERSE EFFECT TO EU FINANCES AND INDICATING INEFFECTIVE APPLICATION OF CONTROLS. CUSTOMS CONTROLS CAN`T ENSURE THAT THE FINANCIAL INTERESTS OF THE EU ARE PROTECTED UNLESS THEY ARE BASED ON A COMMON SET OF RULES AND ARE APPLIED BY THE MEMBER STATES IN A STANDARDIZED AND HARMONIZED MANNER.