Risk Analysis in EU Customs Controls

Over the past century, risk analysis has become the European Union’s preferred tool for selecting commercial transactions for customs control. Its adoption coincided with the onset of globalisation; a period characterised by a sharp increase in international trade. Given the impracticality of inspecting all goods crossing customs borders without severely disrupting trade flows, it became essential to develop a tool capable of filtering customs declarations effectively. Such a tool should enable customs authorities to focus their efforts solely on incorrect or fraudulent declarations. This paper seeks to examine how the European Union regulates customs risk analysis. By outlining the risk analysis systems currently in place within the EU, alongside those implemented in Italy, the paper aims to identify key shortcomings in the present customs risk management framework and to propose corrective measures. Keywords: customs controls, risk analysis, selection, economic operator, customs declaration.