Are simplified customs procedures for imports effectively controlled? : (pursuant to Article 287(4), second subparagraph, TFEU) European Court of Auditors.

Format:

Book

Government document

Contributor:

European Court of Auditors.

Series:

Special report (European Court of Auditors) ; no. 2010/1.

Special report ; no. 1/2010

Language:

English

Subjects (All):

Customs administration--Government policy--European Union countries.

Customs administration.

Imports--European Union countries.

Imports.

Government policy.

European Union countries.

Physical Description:

59 pages : color illustrations ; 30 cm + 1 CD-ROM (4 3/4 in.)

Place of Publication:

Luxembourg : European Court of Auditors, 2010.

Summary:

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.

Contents:

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?

Notes:

"QJ-AB-10-001-EN-C"--p. [4] of cover.

"QJ-AB-10-001-1X-Z"--Disc label.

ISBN:

9789292076825

9292076825

OCLC:

643714030