INTELLECTUAL ECONOMICS 2007, Number 2(2)
Rimas StankevičiusPROBLEMS OF INTERNATIONAL COOPERATION AND MUTUAL ASSISTANCE AMONG THE EUROPEAN UNION CUSTOMS AUTHORITIES
Mykolas Romeris University Publishing Centre. Vilnius. Lithuania 2007 Nr.2(2), p. 60–67
Summary
Customs regimes are always concerned at least with two persons, who are residents of different
countries, and are active in international trade. International trade cannot exist without intervention of governmental
institutions such as border guard services, customs, veterinary and phytosanitary services. But in the same time governmental
authorities should not hinder legal business and should fight against illegal businesses. That is an idea of
intellectual economy and good governance practice.
Customs union is one of the main elements of European Community market, which consists of four freedoms.
Customs administrations must have some tools and levers to secure correct implementation of customs law. Modern
customs administration cannot exist without implementation of the best practice, without risk assessment and modern
IT infrastructure, without know how and mutual assistance and cooperation between customs administrations.
This article is dedicated to overview in details and summarizes conceptions of mutual assistance and cooperation
between customs administrations, to list main requirements of customs law acts which are important to customs law
enforcement and to explain models of mutual assistance and fit law requirements to them.
Firstly there is a short introduction of competence of EU and links between competence of EU and customs mutual
assistance. After that the article gives short scope of different levels of agreements on mutual assistance, explains
their specialties and conditions when they can be applicable to protect financial and non financial interest of EU . There
are descriptions about administrative and criminal mutual assistance and cooperation in article, too.
Furthermore the author presents different kinds of mutual assistance in traditional, electronical and other ways.
The article provides an overview of current practice of mutual assistance and cooperation between European
Union and Member States from one side and third countries from other side as well.
At the end, the author reaches the conclusion, that mutual assistance is one of the modern customs administration
requirements. Mutual assistance is necessity, but it is not only duty and a right and customs services can cooperate
between themselves and on their own initiative. EU supports mutual assistance of customs services in Member States
and tries to make different helpful tools as much as possible.
It is obligation that customs officers who are dealing with mutual assistance must have a thorough knowledge of
law and customs activities, otherwise they will make a lot of mistakes and cooperation can become ineffective. The
author presents idea to customs administrations and educational bodies to prepare a manual for mutual assistance,
which could consists of main knowledge and advices for preparations of requests for mutual assistance and cooperation.
Keywords: customs administrations, customs cooperation, mutual assistance, risks, risk information.