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
- taxation rules,

- 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
for compliance in place and implemented;

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