Research Catalog

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

Title
Are simplified customs procedures for imports effectively controlled? : (pursuant to Article 287(4), second subparagraph, TFEU) European Court of Auditors.
Publication
Luxembourg : European Court of Auditors, 2010.

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Details

Additional Authors
European Court of Auditors.
Description
59 p. : col. ill.; 30 cm. +
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.
Series Statement
Special report ; no. 1/2010
Uniform Title
Special report (European Court of Auditors) ; no. 2010/1.
Subject
  • Customs administration > Government policy > European Union countries
  • Imports > European Union countries
  • European Court of Auditors
Note
  • "QJ-AB-10-001-EN-C"--p. [4] of cover.
  • "QJ-AB-10-001-1X-Z"--Disc label.
  • "Curia rationum"--Cover.
Additional Formats (note)
  • Also available online.
Contents
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.
ISBN
  • 9789292076825
  • 9292076825
OCLC
  • on1322840978
  • SCSB-1573057
Owning Institutions
Princeton University Library