- The Member States shall co-operate with each other to ensure that their interpretation and application of Articles 82, 83, 84, 86, 87, 88, 89, 90, 93 and Schedule I are effectively and harmoniously applied, particularly with respect to provisions relating to:
(a) effective customs systems and procedures governing the movement of goods, people and conveyances across customs borders;
(b) maximising the effectiveness of co-operation among customs administrations and with international agencies to combat customs and other cross-border offences.
- The Member States undertake to establish harmonised customs legislation and customs procedures in accordance with the provisions of this Chapter.
- COTED shall establish procedures for co-operation in customs administration as described in paragraph 1 of this Article.