EU - Proposed common approach to customs violations 

December 13:  The European Commission proposed a directive to establish a framework for addressing customs infringements and align the rules of the 28 EU Member States.

According to the EC release (13 December 2013), the proposed directive:

  • Lists those actions that would be considered infringements of the EU's customs rules
  • Differentiates the violations by the level of severity
  • Categorizes the violations as to whether there was intent or negligence
  • Provides examples of listed infringements including a failure to declare goods, falsifying documents, removing goods from customs supervision without authorization, failing to present property documentation, or aiding and abetting a customs violation
  • Establishes a framework for imposing sanctions, with penalties ranging from 1% of the value of the goods for inadvertent violations to 30% of the value of goods (or a flat penalty of €45,000 if not related to specific goods) for more serious violations

The proposed directive is intended to provide greater uniformity in the way that breaches to EU customs law are treated across the EU Member States.

For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich

(312) 665-1022

Andrew Siciliano

(631) 425-6057

John L. McLoughlin

(267) 256-2614

Todd R. Smith

(949) 885-5617

Luis A. Abad

(212) 954-3094

Amie Ahanchian

(202) 533-3247

Or your local KPMG Trade & Customs professional.

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