Aspects of customs control in selected EU member States

Customs controls are critical to the proper functioning of the European Customs Union. Most are carried out by national customs authorities, and these controls are modelled mainly according to the national regulations of each Member State. The volume contains a comparative analysis of several aspects of the customs controls of a number of EU Member States, which will help clarify those controls and, consequently, facilitate the proper functioning of the European Customs Union and also better safeguard EU financial interests. Two contributions complete the volume: a study with concrete proposals on the interplay between transfer pricing and customs valuation in the EU, and a paper on the prospects of the customs integration of the Balkan countries into the EU.