Risk analysis commercial goods EU level Facilitate the trade of goods -Only high risk goods should be controlled -Not more then 10% of the consigments should be controlled -Security of the supply chain -Background 09/11, fight against terrorism -the supply chain from producer to consumer should only consist of reliable economic operators -US model: CTPAT -EU model: AEO (authorized economic operator) -also models of Canada, Asia, Australia

Risk analysis at EU level Security amendment of the EU customs code (risk management in Art 13 of Reg (EC) no 648/2005) Pre declarations (Art 36 of Reg (EC) no 648/2005) Common risk management, Common risk profiles (based on control areas), e-customs decision, RIF system (risk information form) laid down in Art 4 of Reg (EC) no 1875/2005 (implementing act of the customs community code) Several TAXUD working groups for this topics (attended by Austrian participants) Information exchange with OLAF (AM, working groups, committees)

Risk analysis at EU level Risk indicators, sources of information The risk indicators, the sources of information and the progress of risk analysis are defined in several EU documents -Enfocustoms -TAXUD working group on risk mapping -tables of indicators for all types of transport

Risk analysis in Austria The EU demands and standards are put in practice -One central responsible department -Central gathering, storing, analysing, giving advises and evaluation of results based on the feed back -Evidence of all cases (according to national and EU data protection law and directive), also for possible links between cases IT equipment -desktop or laptop -access to internet -access to intranet -tools (excel, access, ACL,......) -access to databases

Risk analysis in Austria Risk analysis on central level -Done by the Central Anti Fraud and Law Enforcement Department as well as by the Central Risk, Information and Analysis Centre -Advises are given to the customs offices, mandatory for whole Austria Risk analysis on local level -The Customs offices also make analysis for their local purposes -Results are communicated to the central level by the Anti Fraud Coordinator -Central Anti Fraud Department implements, if necessary profiles or orders post controls

Central Anti Fraud Department Working methods Gathering, Storing and analysis of information Advises to the operative units Carrying out of controls Reporting of results Central Anti Fraud Department

Central Anti Fraud Department Conrol measures Preventive measures -based on risk profiles in customs database -checks of documents -physical controls including laboratory -verification of certificates Restrictive measures -post controls -any documents by customs service team or audit -investigations by investigation teams

Central Anti Fraud Department Profiling Profiles are implemented into the customs database based on the intelligence work of the Central Anti Fraud Department and appear at the moment of submitting a declaration, if the declaration hits the indicators -risk profiles (based on risk indicators) -profiles for customs procedures -when licenses, certificates are mandatory All controls are carried out on local level by the customs offices

Risk analysis in Austria Types of controls Temporal -Before lodging a customs declaration for free circulation -pre declaration -When a declaration is lodged -controls of documents -physical controls including laboratory -After release of goods -controls of documents -at customs office -at the company -controls of goods -mobile units

Risk analysis in Austria Types of controls Local -En route -Customs office -Company Units (controls are all carried out on local level by the customs offices) -Customs service team -Mobile Unit -Audit Team -Investigation team

Risk analysis in Austria Reporting system/feed back results of controls coded in customs database report by audit team report by investigation team reporting form of estimated or stated irregularities special reporting forms for several seizures (drugs, cigarettes, endangered species)

Risk analysis smuggled goods profiles are communicated in special form, not within customs clearance database special ways of information exchange special databases intelligence between investigation, mobile units, central anti fraud department very more important