IMPACT OF CUSTOMS SIMPLIFICATIONS ON THE COMPETITIVENESS OF EUROPEAN ECONOMIC OPERATORS

Abstract

The customs procedure, which is an extremely complex one, essentially provides for the conduct of a sequence of operations which the economic agent must carry out and which can consist of the filing of declarations, the presentation of goods to the customs, the making available of documents to customs authorities, the setting of guarantees, the payment of customs debt and other duties, etc. These requirements stipulated by the relevant legislation in the field generate influences on the activity of any firm, involving consumption of logistical resources, financial, time etc.

Keywords

• customs simplifications
• transfer of competences
• authorised economic operator
• approved sender
• approved recipient