ANALYSIS OF CASES OF FRAUDULENT EVASION OF CUSTOMS DUTIES IN THE EUROPEAN UNION

Abstract

The article investigates customs duties evasion in the EU, emphasizing its impact on the EU's financial stability and market integrity. Utilizing literature analysis, systematization, generalization, and content analysis of secondary data, the study identifies the significance of customs duties for the EU budget and outlines a typology of commercial customs fraud. Key fraudulent practices include valuation fraud, misclassification, smuggling, and falsification of origin. The findings highlight the need for a comprehensive strategy involving advanced technology, international cooperation, legal reforms, and public awareness to combat evasion and protect the EU's financial interests and trade integrity.