National Procedures for Customs Control

A comparative overview of procedural systems of customs control

Comparison of the Customs Control Procedures

The first task of the research  is  to explore and compare national customs control practices.

The research will be conducted  going beyond the national legal frame of reference of customs control (law on the books).

It aims to understand and explain how customs controls about valuation are de facto performed by national customs authorities, exploring the actual attitude of national customs authorities towards such a control (law in action).

The Legal Status of Theseus

Exploring the legal status and employability of Theseus

The Theseus Database for Customs Controls on Value

The second objective of the program is to explore the legal status and value of Theseus, which is a European statistical instrument, with potential affordability in fighting undervaluation fraud all over Europe (

The legal status of Theseus cannot be taken for granted so far, because it should be checked against the law and other legal means. In other words, it is necessary to investigate the possible legitimate role of statistical tools in the control of customs valuation.

Dissemination and Discussion Events

Three National Workshops and a Final Conference

Four dissemination and discussion events are scheduled in the program:

- workshop at Univeridad de Valencia (december 2021, tentative)

- workshop at Erasmus Universiteit Rotterdam (march 2022, tentative)

- workshop at Westfälische Wilhelms-Universität Münster (June 2022, tentative)

- final conference at Alma Mater Studiorum - Università di Bologna (September 2022, tentative)