Customs infringements and related penalties in the EU: current situation (2023)

In January 2023, the EU Commission presented the report "On the assessment of customs infringements and penalties in Member States" (COM(2023) 5 final), which provides a summarized overview of the individual system of penalties for infringements of customs law in each EU Member State. This article presents the essential highlights of the Commission‘s report, describes the existing system of infringements of customs law in the EU and its specific features throughout the EU Member States, as well as its specific features in different states. At the same time, the article reviews the perspectives of unifying the system of application of legal responsibility for infringements of customs law and the initiatives currently which are being considered in this area.