In the context of the fight against customs fraud the EU recently adopted an amendment to Regulation 515/97, its basic instrument for mutual assistance. This article provides an analysis and assessment of the amended Regulation, as well as background information and clarifications on the main issues addressed: the Container Status Messages and customs declarations enabling a better detection of fraud; admissibility of mutual assistance evidence in judicial procedures; better protection of information supplied by the Member States; streamlined data protection supervision; and institutional adaptation to the Lisbon Treaty.
Global Trade and Customs Journal