CORE (Customs Operations for Risk Evaluation) is a research project funded by the European Union under the Union Anti-Fraud Programme (EUAF). The project is devoted to the study of selected aspects of customs controls within the European Union, with particular attention to customs undervaluation and misdeclaration of origin. These phenomena represent significant challenges for the protection of the Union’s financial interests and highlight the need for a better understanding of the legal and operational mechanisms governing customs risk assessment and enforcement.

Against this background, CORE adopts a comparative legal approach aimed at analysing both the regulatory framework and the practical implementation of customs controls across different European jurisdictions. The project seeks to explore how national experiences and administrative practices interact with the common principles underlying the European Customs Union, paying particular attention to the relationship between legal rules and their application in practice.

The activities carried out within CORE combine research and scientific dissemination. Through the organisation of international seminars and the development of research outputs, the project intends to encourage the exchange of knowledge and experiences among scholars and experts working in the fields of customs law, taxation and European Union law. Particular emphasis is placed on fostering dialogue and promoting a comparative perspective capable of highlighting similarities, differences and common challenges arising within the European context.