PL: Kontrola celna | DE: Zollkontrolle
Definition
Customs control encompasses all actions taken by customs authorities to ensure compliance with customs legislation and other regulations governing the entry, exit, transit, movement, and end-use of goods. Under Art. 46 UCC, customs authorities may carry out controls on goods, means of transport, persons, documents, and commercial data.
Customs control can take various forms: document checks (verification of customs declarations and accompanying documents), physical examination (physical inspection of goods — sampling, opening packages), scanner control (X-ray scanning of shipments), and post-clearance control (audit of accounting records and commercial documentation at company premises). Customs authorities use a risk analysis system to select shipments for control.
Customs control serves to protect EU financial interests (correct assessment of duties and taxes), security (preventing smuggling of weapons, narcotics), public health and environmental protection, and enforcement of trade policy (embargoes, sanctions). Obstructing customs control is an administrative offense or fiscal crime.
Customs control can take various forms: document checks (verification of customs declarations and accompanying documents), physical examination (physical inspection of goods — sampling, opening packages), scanner control (X-ray scanning of shipments), and post-clearance control (audit of accounting records and commercial documentation at company premises). Customs authorities use a risk analysis system to select shipments for control.
Customs control serves to protect EU financial interests (correct assessment of duties and taxes), security (preventing smuggling of weapons, narcotics), public health and environmental protection, and enforcement of trade policy (embargoes, sanctions). Obstructing customs control is an administrative offense or fiscal crime.