Customs and Taxation
|Sectors||Democracy and governance|
|EU Acquis chapters||Taxation, Customs union|
|Programme Funding Year||2008, 2010, 2011|
|Periods of implementation||2009, 2010, 2013, 2014|
The Customs Union is a foundation of the European Union and an essential element in the functioning of the single market. The single market can only function properly when there is a common application of common rules at its external borders. This implies that the 28 Customs administrations of the EU must act as though they were one. These common rules go beyond the Customs Union as such - with its common tariff - and extend to all aspects of trade policy, such as preferential trade, health and environmental controls, the common agricultural and fisheries policies, the protection of our economic interests by non-tariff instruments and external relations policy measures. Today, customs are facing new challenges: they must ensure the smooth flow of trade whilst applying necessary controls on the one hand, whilst guaranteeing protecting the health and safety of the Community's citizens. To achieve the correct balance between these demands, customs procedures and control methods must be modernised and co-operation between the different services must be reinforced. The European Union is supporting modernisation of the Indirect Taxation Authority by provision of assistance in further alignment of customs and indirect taxation legislation, procedures and standards with the EU Acquis Communitaire.
The European Union has been supporting customs and taxation sector in BiH through CAFAO mission since 1998. The assistance continued in 2010 in a form of twinning projects. The twinning become an excellent instrument of assistance to the ITA. The experience and know-how from Member-States experts transferred to the ITA staff led to introduction of many simpified procedures (both customs and VAT) which brought benefit to both economic operators and the citizens.