Regulation (EU) No 952/2013 of the European Parliament and of the CouncilShow full title

Article 3 Mission of customs authorities

Customs authorities shall be primarily responsible for the supervision of the Union's international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Union policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particular, at the following:

(a)

protecting the financial interests of the Union and its Member States;

(b)

protecting the Union from unfair and illegal trade while supporting legitimate business activity;

(c)

ensuring the security and safety of the Union and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities; and

(d)

maintaining a proper balance between customs controls and facilitation of legitimate trade.