Resumen de The European Union Customs Administration and the Fight Against Fraud
The EU customs management system is based on uniform legislation that is implemented on a decentralised basis by the Member States. In theory, the Customs Union should operate as if it were one single administration. In practice, the non-harmonised and uncoordinated application of the common customs legislation disrupts the proper functioning of the Customs Union. The objective of this Insight is to analyse and assess the current model of customs administration in the European Union, focusing on the shortcomings of the system and its consequences in the form of customs fraud. The Insight uses as a case study the undervaluation fraud case concerning textile and shoes imported from China via the United Kingdom between 2011 and 2017, still pending before the Court of Justice of the European Union.
