The Union Customs Code (UCC) harmonizes the customs laws of the European Union. The UCC stipulates that Member States must impose penalties for failing to comply with customs legislation, and that these penalties must be efficient, proportionate, and dissuasive. Member States must notify the Commission of the penalties that they apply to various acts of non-compliance and of any subsequent amendments to those penalties (if applicable).
Source: globalcompliancenews.com
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