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ECCE - European Common Customs Evaluation

ECCE is an indipendent legal research project financed by European Commission, OLAF (Hercule III program) and Alma Mater Studiorum - University of Bologna, Department of Legal Studies. The project is conducted in partnership with Erasmus Universiteit Rotterdam, Westfälische Wilhelms-Universität Münster, Universidad de Valencia, and Joint Research Centre (ISPRA).

The project focuses on two main aspects:

The first task of the research  is  to explore and compare national customs control practices. The research will be conducted  going beyond the national legal frame of reference of customs control (law on the books). It aims to understand and explain how customs controls about valuation are de facto performed by national customs authorities, exploring the actual attitude of national customs authorities towards such a control (law in action).

The second objective of the program is to explore the legal status and value of Theseus, which is a European statistical instrument, with potential affordability in fighting undervaluation fraud all over Europe. The legal status of Theseus cannot be taken for granted so far, because it should be checked against the law and other legal means. In other words, it is necessary to investigate the possible legitimate role of statistical tools in the control of customs valuation.


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