The Meursing code system: A piece of cake or does it take the biscuit?

In this thesis and its underlying research, the impact of the Meursing code system, a trade arrangement established through EU regulations, on compliance and customs supervision is examined. The Meursing code system applies to certain processed agricultural products such as sugar confectionery, muesli, biscuits, cakes, pastries, spring rolls and food supplements and consists of a specific duty levied in addition to an ad valorem duty on the imported product. Depending on the composition of the imported product, i.e. the content of milkfat, milk proteins, starch/glucose and sucrose/invert sugar/isoglucose, one of 504 possible Meursing codes must be specified in the import declaration. Each of these 504 codes is subject to a different specific duty. Specifying an incorrect Meursing code in the import declaration will therefore result in an underpayment or overpayment of additional import duty. It is up to Dutch Customs to specifically address the risk of underpayment through a risk-based control approach.

The study has been conducted using two qualitative research methods: desk research and (single) case study research. Desk research was applied in particular to gain the necessary knowledge of the Meursing code system itself, its origins and its operation. A single case study was used to assess the effects of the Meursing code system on compliance and customs supervision. Through interviews with experts and stakeholders from both Dutch Customs and the business community, extensive data collection took place. The qualitative data obtained from the interviews constitutes the foundation for the research findings. To assess the effects on compliance, six possible determinants of customs compliance were identified based on literature review. Subsequently, the extent to which these factors affect compliance with the Meursing code system was studied. Furthermore, a conceptual framework was established in which the six factors were set against the multitude of factors and actors that can influence compliance with the Meursing code system.