New regulation has been published by the European Commission from the 23rd April 2008 laying down the Community Customs Code (Modernised Customs Code). The official text was published on the 4th June 2008 In accordance with the Communication from the Commission concerning the protection of the Community’s financial interests and the Action Plan for 2004-2005.

This Regulation establishes the Community Customs Code, hereinafter referred to as ‘the Code’, laying down the general rules and procedures applicable to goods brought into or out of the customs territory of the Community.

Customs authorities shall be primarily responsible for the supervision of the Community’s international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Community policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particular, at the following:

1. Protecting the financial interests of the Community and its Member States.
2. Protecting the Community from unfair and illegal trade while supporting legitimate business activity.
3. Ensuring the security and safety of the Community and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities.
4. Maintaining a proper balance between customs controls and facilitation of legitimate trade.