Abstract

Coming into force of the new European Union Customs Code changed the rules of proceedings regarding customs cases. Until 1 May 2016 proceedings in regard to customs cases followed the rules of tax ordinance. Currently proceedings concerning customs cases are widely regulated in EU rules and there is a visible distinctiveness of rules of proceedings in regard to customs cases from tax proceedings (e.g. due dates, decisions.) These changes made customs authority unable to take and conduct one proceeding regarding all import duties derived against one commodity and one specific event.The authority is obligated to take and conduct two separate proceedings. Such situation may cause problems, especially taking into account the fact that a tax decision is a consequence of a customs decision.