Irregularities in the Granting of Preferential Customs Origin Found during the a Posteriori Control
Irregularities in the Granting of Preferential Customs Origin Found during the a Posteriori Control

Author(s): Florin Tudor
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation, Court case
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: origin; tariffs; facilitate; irregularity; fraud; cooperation;
Summary/Abstract: The negotiation of multilateral trade agreements has been a priority for the EU, even if the mechanism for revising them, in the context of waves of accession of new member states, has become far from an easy mission for the Commission and the Council. The common commercial policy responds to the needs of companies in the European Economic Area that request the granting of preferential tariff treatment for a series of products originating from third states whose traders have often violated the provisions of agreements/conventions regarding the facilitation of the exchange of goods. This research, having as its method, mainly, the comparison of some legal systems, their institutions, and norms, proposes to identify the methods by which the administrative authorities can identify irregularity and customs fraud when goods cross the customs border of the EU and eliminate the risk of their release for free circulation and their entry into the civil circuit.

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