Article 95: Co-operation in Customs Administration

  1.         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.

  1.         The Member States undertake to establish harmonised customs legislation and customs procedures in accordance with the provisions of this Chapter.
  1.         COTED shall establish procedures for co-operation in customs administration as described in paragraph 1 of this Article.