Detecting risks in customs declarations on compliance with licence obligation of cultural goods

Customs

This algorithm helps Customs to select goods for inspection based on risk. It uses declaration data from companies and considers whether or not there are risks of compliance with licensing requirements for cultural goods entering or leaving the European Union via the Netherlands.

Last change on 10th of December 2024, at 10:17 (CET) | Publication Standard 1.0

• Publication category: Impactful algorithms
• Impact assessment: Field not filled in.
• Status: In use

General information

Theme

Public Order and Safety

Begin date

02-2010

Contact information

[e-mail]

Link to publication website

https://www.belastingdienst.nl/bibliotheek/handboeken/html/boeken/HVGEM/cultuurgoederen.html

Responsible use

Goal and impact

This algorithm focuses on the licence requirement for cultural goods and looks at declarations of goods entering or leaving the European Union, via the territory of the Netherlands. It indicates which declarations require a licence for cultural goods.

Customs checks whether a licence is required when cultural goods are exported or leave the Union via the Netherlands and, if so, whether a proper licence has been granted. Customs checks on entry, on entry into free circulation of the Union, on export from the Union or on exit via the Netherlands whether cultural goods are

- have been unlawfully removed from the territory of a party to the 1970 UNESCO Convention, in respect of export or transfer of ownership;

- were unlawfully removed from a territory occupied at the time of armed conflict and

- were unlawfully taken outside the territory of the country where they were manufactured or discovered.

Customs checks businesses more or less based on the results. By using this algorithm, declarations are processed more efficiently, resulting in faster checks and possibly faster release.

Considerations

Customs processes 700 million declarations annually, including in the field of cultural goods. With this algorithm (risk profiles), Customs can assess declarations more efficiently and faster than without using this algorithm. Thus, declarations are approved or checked faster. And goods are released faster. Also, the algorithm ensures that 'known and reliable' companies are actually checked less.

Human intervention

If a declaration yields a match with a risk profile, a Customs officer reviews the declaration. If necessary, the Customs officer asks for more information. The decision to approve a declaration, or instead to start checking, is made by a human being.

Risk management

A risk profile is always developed and checked by at least two customs staff before use. This is the 4-eye principle. And once the profile is in use, the number of declarations that produce a match is checked periodically for a profile. If necessary, the profile can be adjusted. Annually, Customs evaluates per profile whether it is necessary to refine, extend or terminate it. Customs monitors internal and external complaints and incidents, for example if a profile generates unjustified raking and therefore designates too many declarations as higher risk.

Legal basis

Legal basis for controls on cultural goods lies in the Union Customs Code (DWU), the General Customs Law, Regulation 116/2009, Regulation 2019/880, the Heritage Law, Sanctions Measures Iraq 2004 II and Syria (Regulation 1210/2003 and Regulation 1332/2012) and UNESCO Convention 1970. These laws ensure that the export of cultural goods takes place properly. The use of risk profiles also relies on DWU Article 46. This says customs controls must rely primarily on risk analysis by electronic data processing techniques.

Links to legal bases

• https://eur-lex.europa.eu/legal-content/NL/TXT/PDF/?uri=CELEX:32009R0116&qid=1713342064600: EU VERORDENING Nr. 116/2009
• https://eur-lex.europa.eu/legal-content/NL/TXT/PDF/?uri=CELEX:32019R0880&qid=1713342101745: EU VERORDENING 2019/880
• https://eur-lex.europa.eu/legal-content/NL/TXT/PDF/?uri=CELEX:32003R1210&qid=1713342132941: EG VERORDENING Nr. 1210/2003
• https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2013:335:0003:0007:NL:PDF: EU VERORDENING Nr. 1332/2013
• https://wetten.overheid.nl/BWBR0025996/2013-01-01: Uitvoeringswet UNESCO-verdrag 1970 inzake onrechtmatige invoer, uitvoer of eigendomsoverdracht van cultuurgoederen

Operations

Data

The algorithm uses all data from the goods declaration. For example, type of goods, commodity code, document code, weight, number of packages, consignee, declarant, consignor, country of consignment, EORI number, means of transport, etc.

Links to data sources

https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/douane_voor_bedrijven/naslagwerken_en_overige_informatie/andere_onderwerpen/gegevensvereisten/: Gegevensvereisten douaneaangiften (zie Bijlage B Gedelegeerde Verordening Douanewetboek van de Unie + Bijlage VIa van de Algemene Douaneregeling)

Technical design

The algorithm consists of decision rules created in collaboration with content experts. These decision rules provide estimates of which declarations have a higher risk of compliance with the licensing requirement for cultural goods. These decision rules are based on 'if-then-else' combinations. An example: if (if) the information we have on a shipment shows that the goods have an abnormal weight, (then) the declaration is checked manually and the shipment may be selected for extended inspection. If the goods do not have an abnormal weight (else), we do not stop the shipment. Or at least not based on this criterion.

External provider

Internally developed