Enhanced participation from all EU Member States, joint efforts with and between national market surveillance and customs authorities, and co-operation with third countries are needed to help solve the problem.

However, products constituting one consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transshipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

4. that customs plays a significant role in the fight against cross-border crime through the prevention, detection and, within the national competences of the customs services, through investigation and prosecution of criminal activities in the areas of fiscal fraud, money laundering, and trafficking in drugs and other illegal goods; that the customs authorities should further develop their operational cooperation and coordination, such as joint customs operations based on a strategic approach; and that customs, police and judicial authorities should cooperate effectively in order to maintain and develop the European Union as an area o ...[+++]f freedom, security and justice,

3. the importance of close cooperation with customs authorities in third countries and, in particular, that an extended cooperation with customs authorities in countries bordering on the Union can contribute actively to smooth border crossing and a successful fight against infringements in the customs field, and

In the statement of reasons for the contested decision, the Commission in fact attempted to explain why it considered that the import duties imposed on the applicants by the Netherlands customs authority were lawfully payable, whilst the operative part of that decision, rejecting the application submitted on the basis of Article 239 of the Customs Code, answers the question whether the fact that the vehicles had been placed under customs supervision in Turkey and were therefore still of Korean origin at the time they were imported int ...[+++]o the Netherlands made it possible, pursuant to the general equitable clause, to exonerate the applicants from payment of the duties which were, according to the technical legal provisions, legally payable.