The fallback procedure of Dutch Customs, risks and opportunities. One size fits none
Economic operators have to deal with customs formalities when transporting goods across borders. The Union Customs Code has been drawn up by the European Commission, which includes relevant legal articles. This also applies to the regulations to communicate electronically about cross-border transactions. This development will be further expanded in the coming years with more systems and applications prescribed by the European Commission.
Dutch Customs has also implemented these regulations in various systems, including the AGS declaration system. Agreements have been made with the umbrella organizations that represent the economic operators for the availability of this application. In recent years, the system has become more unstable and no longer meets the minimum availability. A manual fallback procedure has been set up for this that can be used temporarily.
This manual procedure has an impact on the organization of customs and the supply chain due to, for example, extra staffing, delays in the supply chain and breach of compliance. In addition, the number of declaration rules has increased in recent years and will continue to grow with the forthcoming introduction of Douane Management system (DMS).
In this thesis, the current manual fallback procedure is investigated according to the following research question: By what method can the flow of goods and the logistics process be hindered as little as possible within regulatory supervision and compliance in the event of a malfunction/breakdown of digital communication with the customs?
|F. Hijmann, J. Hulstijn (Joris)|
|Customs and Supply Chain Compliance|
|Organisation||Rotterdam School of Management|
A.F. de Greeff (Toon). (2023, March). The fallback procedure of Dutch Customs, risks and opportunities. One size fits none. Customs and Supply Chain Compliance. Retrieved from http://hdl.handle.net/2105/66291