Study (Note) - Customs Infringements and Sanctions: Initial Appraisal of the Commission's Impact Assessment - PE 528.788 - Committee on the Internal Market and Consumer Protection - Ex-Ante Impact Assessment Unit

This briefing seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying its proposal for a directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions (COM (2013) 0884), submitted to the Parliament in December 2013. It does not attempt to deal with the substance of the proposals and is drafted for informational and background purposes to assist the IMCO committee and its Members in their work.