The European Customs Authorities in Fighting Tobacco Smuggling : The Perspective of a Possible Harmonisation of European Customs Law Enforcement Aspects as a Factor of Increasing Effectiveness and Efficiency

Mitrousi, Kalliopi A. (2026) The European Customs Authorities in Fighting Tobacco Smuggling : The Perspective of a Possible Harmonisation of European Customs Law Enforcement Aspects as a Factor of Increasing Effectiveness and Efficiency. MAGYAR RENDÉSZET, 26 (3). pp. 165-179. ISSN 1586-2895 (nyomtatott), 1787-050X (online)

Preview

Text 11_mitrousi_165-179_Magyar_Rendeszet_2026_3.pdf - Published Version Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (1MB) | Preview

Abstract

Purpose: This study investigates the role of European Customs Authorities in addressing tobacco smuggling as a form of organised cross-border crime. It evaluates whether greater harmonisation of EU Customs Authorities’ law enforcement could improve effectiveness and efficiency. Tobacco smuggling is presented as a high-priority area closely associated with organised criminal networks and posing a threat to the EU’s financial interests.Methodology: The research employs a doctrinal and policy-oriented legal analysis of EU customs legislation, including the Union Customs Code, the PIF Directive, and the ongoing EU Customs Reform proposals. A three-level analytical framework – policy, legislative, and operational – is applied to assess current levels of harmonisation and pinpoint structural gaps in enforcement across Member States. Comparative illustrations (France, Lithuania, Greece) were selected to represent distinct enforcement models and sanctioning approaches, enabling structured comparison across definitions, liability standards, and sanctioning practices.Findings: Although customs procedures are largely harmonised, major differences persist in sanctions, investigative powers and operational practices. This fragmentation leads to enforcement inconsistencies and opportunities for “forum shopping”, undermining deterrence against organised tobacco smuggling. The proposed reforms – especially the creation of an EU Customs Authority and the partial harmonisation of administrative sanctions – mark progress, but further legislative and operational convergence is necessary.Value: This study demonstrates that harmonised enforcement enhances customs performance and better protects the EU’s financial and security interests, thereby contributing valuable insights to the policy debate on the future of EU customs governance.

Actions (login required)

View Item