Customs sanctions of the EU-27 : a detailed analysis and a preview on the modernized Customs Code of the EU and the European Union Customs Code

The customs sanctions of the EU-27 are not harmonized - the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute Settlement Case WT/DS315 "Selected Customs Matters" but they lost the case. Now an in depth research shows that twenty-six Member States have sufficient national customs sanctions. It also gives an overview about new ideas of the modernized EU Customs Codes on common customs sanctions.