On 11 July 2012, the Commission submitted a proposal for a Directive on the fight against fraud to the Union’s financial interests by means of criminal law. The proposal could be considered relevant for customs cases as customs duties form part of the EU budget and failure to pay the correct amount of customs duties affects the EU’s financial interests.

The Commission proposes that Member States should be obliged to ensure that certain intentional behaviour leading to wrongful retention of funds from the EU budget qualifies as a criminal offence and be made subject to proportionate penalties. Legal persons could be held liable for offences committed for their benefit as well.