Close cooperation between EU customs administrations (Naples II Convention)

KEY POINTS

• EU countries’ authorities need to cooperate with each other in order to successfully tackle customs fraud and transnational trafficking, and to prosecute and punish the offenders.
• EU customs include agricultural levies, harmonised excise duties on alcohol, tobacco and mineral oil and turnover tax on imports from non-EU countries. The convention does not cover value added tax.
• The convention applies to national customs rules including those relating to drugs, weapons and child pornography, as well as non-harmonised excise duties.
• The convention considers ‘infringements’ in a broad sense, including attempted infringements and all forms of participation, such as instigation and being involved as an accessory, as well as association with a criminal organisation and money laundering.
• Mutual assistance between customs authorities is given following a request for information, surveillance, enquiries or notification; or spontaneously, without prior request, including covert surveillance and spontaneous provision of information.
• Requests are normally exchanged between the central coordinating units appointed within each national customs administration.
• Requests are in principle made in writing, giving the reason for the request, the relevant facts and the rules and legislation involved. However, in emergency situations, oral requests are accepted but must be confirmed in writing as soon as possible.
• Customs administrations must provide each other with the necessary staff and organisational support when cooperating on cross-border issues such as
  • hot pursuit — cross-border pursuit of suspects;
  • cross-border surveillance;
  • covert investigations;
  • joint special investigation teams; and
  • controlled deliveries — illicit deliveries which are not seized at the border, but are tracked to their final destination.
• Cross-border cooperation focuses on illicit drugs, weapons, munitions, explosives, cultural goods, dangerous and toxic waste, nuclear materials and equipment for biological and chemical weapons.

Administrative cooperation in related areas

In addition to their cooperation under the Naples convention, EU countries’ authorities work closely on aspects as varied as excise duties, organised crime, money laundering, illicit drugs, weapons and shipments of waste. They also cooperate on ensuring there are no breaches in EU customs or agricultural legislation.