Brussels, 13/12/2013 (Agence Europe) - On Friday 13 December, the European Commission unveiled a draft directive to harmonise categories of customs infringements and align the 28 national sets of related sanctions. The draft directive sets down a common list of acts that constitute breach of EU customs rules, which vary according to the level of severity, and some are categorised as to whether there was criminal intent or negligence.
Currently member states have widely differing definitions for customs infringements, and apply different types and levels of sanctions. For example, sanctions for certain infringements range from small fines in some member states, to imprisonment in others. The financial threshold for deciding whether an infringement is criminal or not ranges from €266 to €50 000, according the country it occurs in. National time limits for imposing sanctions on customs offences also vary widely, from 1 to 30 years, while some member states have no time limit at all. The outcome is legal uncertainty for businesses and possible competitive distortions in the internal market. It means vulnerabilities in revenue collection and weaknesses in enforcing policies such as consumer protection and agriculture in relation to import and export of goods.
The draft directive lays down a common list of acts that constitute breach of EU customs rules. These are differentiated by the level of severity, and some are categorised as to whether there was intent or negligence. Examples of the listed infringements include non-payment of customs duties, failure to declare goods to customs, falsifying documents to obtain preferential treatment, removing goods from customs supervision without authorisation, or failing to present the proper documentation. Inciting, aiding and abetting an infringement is also punishable. The proposal then sets out a scale of effective, proportionate and dissuasive sanctions to be applied, depending on the infringement. These range from a fine of 1% of the value of goods for inadvertent or administrative errors, to a fine of 30% of the value of the goods (or €45,000 if not related to specific goods) for the most serious breaches. When applying sanctions, member states must also consider the nature and circumstances of the infringement, including the frequency and duration, whether a “trusted trader” is involved, and the amount of evaded duties. Harmonised time limits are set for pursuing breaches, and administrative procedures will have to be suspended if a criminal procedure is opened on the same case. The proposal thus bridges the gap between different legal regimes through a common platform of rules, based on the obligations laid down in the EU Customs Code. The result will be a more uniform and effective application of EU customs law in every part of the EU. (FG/transl.fl)