Indicator |
Risk description |
Possible solutions |
References |
Compliance with customs requirements |
Non-compliant behaviour with regard to: - fulfilment of customs declarations including incorrect classification, valuation, origin, - use of customs procedures
- application of measures related to prohibitions and restrictions, commercial policy, - introduction of goods to the customs territory of the Community etc. Non-compliant behaviour in the past increases the chance that future rules and regulations will be ignored/violated. Insufficient awareness of breaches against customs requirements. |
active compliance policy by the operator in the sense that the operator has its internal rules
written operating instructions are preferred as regards responsibilities for carrying out checks on accuracy, completeness and timelines of transactions and disclose irregularities/errors, including suspicion of criminal activity to customs authorities; procedures to investigate and report errors found and to review and improve processes; the competent/responsible person within the business should be clearly identified and arrangements for cases of holidays or other types of absences should be installed; implementation of internal compliance measures; use of audit resources to test/assure procedures are correctly applied; internal instructions and training programmes to ensure staff are aware of customs requirements. |
SAQ - 2.1 |