Analysis and effects of the different Member States' customs sanctioning systems

This Study provides an analysis of the effects of the present divergence of the customs sanctioning systems of the Member States of the EU, as well as of the proposal of the European Commission for a Directive to harmonise the customs infringements and sanctions. A number of conclusions and recommendations on the preferred model for the EU are provided. The Study was prepared for Policy Department A at the request of European Parliament´s Committee on the Internal Market and Consumer Protection.