Customs & Tax EU Learning Portal

Regulation (EU) 2022/2399 establishing the EU Single Window Environment for Customs was entered into force in November 2022. This Regulation provides a new legal framework to improve information sharing and digital cooperation between customs authorities and other government authorities (known as partner competent authorities) in charge of enforcing non-customs regulatory formalities at the EU border in areas such as health and safety, environmental protection, food and product safety, agriculture, etc. This, in turn, will allow economic operators to clear certain customs formalities more easily.

Millions of people travel across EU borders every day. Together with the rise in European road freight transport, raises significant security issues. It puts increasing demands on customs officials to check and identify all kinds of security risks. The Automated Number Plate – Container Recognition System (ANPRS) offers an efficient tool to help combat these security issues, identify the smuggling of goods more effectively, and ensure the protection of society.

One of your most important tasks as a customs officer is to prevent dangerous or restricted items from entering the EU in an illegal way. Thanks to endoscopes and videoscopes, you can check the interior of a closed container as well as the compartments of a vehicle that would otherwise be impossible to reach: for example, the inside of car doors, thresholds, hoods and roofs.

At a border crossing point, the first line of defence against the illicit trafficking of nuclear and other radioactive materials is usually provided by radiation portal monitors or mobile radiation detection devices. In case of alarm, a primary assessment must be undertaken. This will lead either to the release of the vehicle or to a secondary inspection. The secondary inspection is carried out by customs officers with handheld radiation detectors.

Customs officers can use several instruments to detect, assess and prevent radiation-related threats. The most sensitive piece of equipment at their disposal is the radiation portal monitor (RPM). It consists of two pillars equipped with high-efficiency sensors. When a person, a container or a vehicle passes through it, it detects any radiation levels that significantly exceed the measured background level.

The personal radiation monitor/detector is a pocket-sized device that is worn by customs officers to ensure their safety. The device measures and indicates the radiation level: when a pre-set threshold is exceeded, an alarm is triggered. The primary function of this instrument is to alert the user whenever the radiation levels become unusually high.

Given the increased threat of terrorism, detection of nuclear and radioactive material has been pushed to the forefront of deterrence. Large-area radiation survey is an increasingly important method as a first line of defence. The mobile radiation detection device is equipment mounted to and operated within a vehicle used for large area survey of vehicles, freight containers and people.

Serving as a customs officer at a border crossing point means being vigilant against a variety of health and security threats. Among these threats, radiation is particularly dangerous. Handheld radioisotope identifiers devices (RIIDs) offer capabilities that not only alert officers to the presence of radiation but also provide the identity of the radionuclide present.

The module is a short top level introduction to Carbon Border Adjustment Mechanism (CBAM) for EU importers and customs declarants and 3rd country operators.

The Carbon Border Adjustment Mechanism (CBAM) is an instrument implemented by the European Union to address carbon leakage. It aims to ensure that imported goods are subject to a carbon price equivalent to the carbon price of domestic production in the EU. CBAM affects the cement sector by putting a price on emissions associated with cement produced in countries outside the EU, with the goal of encouraging sustainable practices and reducing carbon footprint.