council resolut strategi custom union council european union recal lisbon european council march set central strateg goal union decad competit dynam knowledg base economi world capabl sustain econom growth job greater social cohes tamper european council octob state econom crime increasingli tax duti aspect interinstitut agreement european parliament council commiss decemb common guidelin qualiti draft commun legisl custom author carri control ensur complianc regul central polici area consum secur protect financi interest commun member state plai fundament role combat smuggl counterfeit fraud illicit activ compris cross border movement good import contribut custom field combat made scope articl treati european union convent mutual assist cooper custom administr napl ii inform technolog custom purpos custom inform system import tool purpos collect duti indirect tax remain import task custom work progress shift emphasi enforc intern trade regul develop appli procedur promot trade enhanc competit europ confirm goal measur recommend council resolut octob simplif rationalis commun custom regul procedur decis ec european parliament council decemb amend decis ec adopt action programm custom commun custom repeal council decis eec recognis function system custom clearanc contribut effect strengthen competit union precondit good busi climat increas volum intern trade ensur expediti clearanc method custom clearanc custom control develop computeris risk analysi cooper econom oper essenti tool forthcom enlarg european union entail challeng custom author opportun econom oper import close cooper custom author countri extend cooper custom author countri border union contribut activ smooth border cross success fight infring custom field import function intern market custom offici econom oper access adequ relev train commun legisl inform technolog modern work method note context feasibl studi conclud posit establish european custom academi welcom commiss commun strategi custom union endors gener thrust forward receiv concret propos agre strategi base mutual valu open flexibl effici cooper custom author vision function full inform technolog custom union essenti develop credibl comprehens strategi inform technolog custom activ establish interfac inform network provid mutual access data base due regard relev provis data protect commun member state develop implement broad base programm computeris custom procedur develop implement programm aim exchang inform custom author computeris transit system nct custom inform system ci view role custom author plai collect indirect tax coher custom tax action great import combat tax fraud agre main object improv cooper custom author custom author econom oper custom author agenc order guarante equival result applic custom legisl increas abil combat fraud act threaten secur person good effici note satisfact commiss intend pursu work simplifi custom regul procedur decis part work continu computeris electron mean commiss object improv qualiti effici custom control develop control method increas risk analysi audit techniqu recal execut custom control remain respons member state commiss intent continu work improv qualiti access inform econom oper train custom offici econom oper emphasis forthcom enlarg european union increas demand commiss custom author current member state cooper close custom author acced state view foster equival result control member state current futur essenti condit custom author fulfil task effici develop cooper custom author countri neighbour area custom author virtu varieti task assign requir work commun context context custom cooper framework titl vi treati european union custom plai signific role fight cross border crime prevent detect nation compet custom servic investig prosecut crimin activ area fiscal fraud monei launder traffick drug illeg good custom author develop oper cooper coordin joint custom oper base strateg approach custom polic judici author cooper effect order maintain develop european union area freedom secur justic clear unambigu legisl user appli adequ train offici fundament import legitim trade flow smoothli combat fraud effici step outsourc infrastructur custom union commiss analysi consequ includ distribut respons work externalis close cooper commiss member state due regard sovereignti member state organis custom author commun custom legisl provid framework allow econom oper custom territori commun benefit equal condit competit point import strategi custom union remain harmoni develop strategi evalu due light experi gain experi show commun action programm custom field custom oisin programm good foundat long term work aim systemat improv simplifi custom regul procedur time secur effect protect custom territori citizen busi union commun resourc resourc member state invit commiss propos simplif modernis rationalis custom regul custom procedur bear mind promot econom develop ascertain effect control take consider involv custom author econom oper earli stage develop broad base programm computeris custom procedur exchang custom inform credibl strategi develop inform network custom activ make year evalu strategi custom union welcom context commiss recent made intent make propos european parliament council prolong custom programm view improv function intern market invit member state utmost strategi custom union successfulli accomplish invit commiss member state particip action crimin activ coordin action author polic judici author continu effort reinforc coher custom fiscal regul step strengthen cooper custom author european union custom author countri neighbour area view facilit smooth border cross procedur successfulli combat fraud encourag econom oper make inform train possibl cooper custom author offer oj oj oj