比利时：EPPO捣毁了列日机场的海关欺诈团伙——估计损失达 3.1 亿欧元
欧洲检察官办公室(EPPO)今天，即2023年3月28日，在比利时的几个地点进行了10次搜查，包括在列日机场，并逮捕了4名嫌疑人，这是针对据信该团伙造成高达逃税和关税3.1亿欧元。
行动期间，在欧洲刑警组织、比利时海关和增值税当局以及比利时警方的几个分支机构的支持下，警方突击搜查了列日机场和泽布吕赫的仓库和办公室，以及嫌疑人在安斯的私人住宅（Alleur)、Liège和Visé，没收证据和资产。
EPPO驻布鲁塞尔的欧洲代表检察官在这项代号为“丝绸之路”的调查中注意到，中国出口商涉嫌利用三个比利时私人海关实施复杂的系统来逃避进口商品的增值税支付一些欧盟成员国的代理机构和一些假冒公司。
据调查，作为中国出口商海关和增值税可靠代表的比利时公司宣称，通过列日机场入境的货物——电子设备、玩具和无数的配件——是运往其他成员国的，以便享受基于欧盟“海关程序42'(CP42) 的增值税进口豁免。
什么是CP42诈骗？
海关程序42免除了进口商在进口国的增值税，如果进口货物随后被运到另一个欧盟成员国。根据这一程序，为了简化跨境贸易，当货物在最终目的地成员国获得时，进口国的增值税将被免除。
为了享受这一豁免，中国的出口商利用在比利时的私人海关机构/增值税的可靠代表，他们会申报货物的最终目的地是在其他成员国。为了做到这一点，他们被认为利用了位于法国、德国、匈牙利、意大利、波兰和西班牙的空壳公司，使用假发票和伪造的运输文件。在某些情况下，他们据称使用了真实公司的名称，而这些公司并不知道其增值税号和身份已被盗。
然而，实际上，这些空壳公司不会收到货物，这些货物实际上被供应给在其他成员国成立的真正的公司，或通过几个国家的在线市场出售给最终消费者。这些空壳公司的目的是转移检查人员的注意力，创造一个虚假的商业链，使检查工作更难进行。
这些货物最终将被卖给最终消费者，后者将为产品支付全额费用，包括增值税。然而，根据调查，最终消费者支付的增值税从未申报，也未由被指控的犯罪组织支付给任何税务部门，而是由卖方保留。这使得货物能够以巨额利润出售，同时骗取税收征管机构的关税和增值税。
据估计，被调查的活动在2019年至2022年间,造成了至少3.03亿欧元的逃税损失和660万欧元的关税损失。
正在调查的罪行包括伪造、海关和增值税欺诈、洗钱和参与犯罪组织。
应EPPO的要求，比利时调查法官签发了计算机和电子设备（用于收集证据）以及价值超过1000欧元的任何资产的没收令。
今天被捕的嫌疑人中有两名董事、一名会计师和另一名接受调查的比利时公司的雇员。
今天的行动还冻结了十几个银行账户并扣押了四辆汽车（包括奥迪、宝马和Mini Cooper等品牌）。
与合作伙伴的合作
正在审查的事实由比利时海关当局提请EPPO注意，并由欧洲反欺诈办公室(OLAF)进行调查。该行动由EPPO在布鲁塞尔的办公室领导，还得到了比利时联邦和地方警察的支持：
•比利时联邦司法警察：
‥打击有组织经济和金融犯罪中央办公室 (OCDEFO-CDGEFID)
‥中央反腐败办公室 (OCRC-CDBC)
‥联邦计算机犯罪股 (FCCU)
‥联邦司法警察 (Police Judiciaire Fédérale de Liège)
•干预处(Corps d'intervention de Liège)
•联邦行政警察：警犬支持
•Grâce Hollogne-Awans、Basse-Meuse和Fléron的当地警察部队。
该行动还得到了欧洲刑警组织、比利时海关当局、比利时财政部特别税务调查处、混合调查组MOTEM和中央扣押和没收办公室（OCSV-COIV）的帮助。
* 本新闻稿的较早版本称，逃税的估计损失达3.03亿欧元。这一数额修改为3.1亿欧元，其中还包括估计的关税损失（3.03亿欧元增值税加上660万欧元关税）。
在此建议跨境卖家寻找诚信度高的物流合作，价格远低市场价，不是假货就是诈骗，谨防上当过受骗。以下为EPPO原文报道
Belgium: EPPO dismantles customs fraud ring operating at Liège Airport – €310 million in estimated damages
The European Public Prosecutor’s Office (EPPO) today, 28 March 2023, carried out ten searches in several locations in Belgium, including at Liège Airport, and arrested four suspects, during an operation against a customs fraud ring believed to have caused damages of up to €310 million in evaded tax and custom duties.
During the operation, carried out with the support of Europol, the Belgium Customs and VAT Authorities and several branches of the Belgian Police, officers raided storage premises and offices at Liège Airport and in Zeebrugge, as well as private houses of the suspects in Ans (Alleur), Liège and Visé, seizing evidence and assets.
On the radar of the EPPO’s European Delegated Prosecutors in Brussels in this investigation, code-named ‘Silk Road’, are Chinese exporters suspected of having put in place a complex system to evade the payment of VAT on imported goods, using three Belgian private customs agencies and a number of fake companies in several EU Member States.
According to the investigation, the Belgian companies, acting as customs and VAT reliable representatives of the Chinese exporters, declared that the goods entering through Liège Airport – electronic equipment, toys and a myriad of accessories – were destined for other Member States, in order to benefit from a VAT import exemption based on the EU’s ‘Customs Procedure 42’ (CP42).
What is CP42 fraud?
Customs Procedure 42 exempts importers from paying VAT in the country of importation, if the imported goods are subsequently transported to another EU Member State. Under this procedure, created to simplify cross-border trade, VAT is exempted in the country of importation, when the goods are acquired in the final Member State of destination.
To benefit from this exemption, the Chinese exporters used private customs agencies/VAT reliable representatives in Belgium, who would declare that the final destination of the goods was in other Member States. In order to do so, they are believed to have used shell companies located in France, Germany, Hungary, Italy, Poland and Spain, using fake invoices and falsified transport documents. In some cases, they allegedly used the names of real companies, which were unaware that their VAT numbers and identities had been stolen.
However, in reality, the shell companies would not receive the goods, which were actually supplied to real companies established in other Member States, or sold to final consumers via online marketplaces in several countries. The purpose of these shell companies was to divert the attention of inspectors, creating a fake commercial chain and making it more difficult to carry out checks.
The goods would ultimately be sold to the final consumer, who would pay full price for the products, including VAT. However, according to the investigation, the VAT paid by the final consumer was never declared nor paid to any tax administration by the alleged criminal organisation, and was instead kept by the seller. This allowed for the goods to be sold at massive profits, while defrauding tax collection agencies of customs duties and VAT.
It is estimated that the activities under investigation have, between 2019 to 2022, caused damages of at least €303 million in evaded VAT and €6.6 million in custom duties.
The crimes under investigation include forgery, customs and VAT fraud, money laundering and participation in a criminal organisation.
At the EPPO’s request, the Belgian investigative judge issued a seizure order for computers and electronic devices (for gathering of evidence), as well as any asset with a value higher than €1000.
Among the suspects arrested today are two directors, one accountant and another employee of the Belgian companies under investigation.
Today’s operation also allowed for the freezing of a dozen bank accounts and the seizure of four cars (including brands like Audi, BMW and Mini Cooper).
Cooperation with partners
The facts under examination were brought to the attention of the EPPO by the Belgian Customs authorities and investigations by the European Anti-Fraud Office (OLAF). The operation, led by the EPPO’s office in Brussels, also counted on the support of the Belgian Federal and Local Police:
Belgian Federal Judicial Police:
The Central Office for Fight Against Organised Economic and Financial Crime (OCDEFO-CDGEFID)
The Central Office against Corruption (OCRC-CDBC)
Federal Computer Crime Unit (FCCU)
Federal Judicial Police (Police Judiciaire Fédérale de Liège)
Intervention Service (Corps d’intervention de Liège)
Federal Administrative Police: Canine support
Local police forces of Grâce Hollogne-Awans, Basse-Meuse and Fléron.
The operation also counted on the help of Europol, the Belgian Customs authorities, the Special Tax Investigation division of the Belgian Ministry of Finance, a mixed investigation team MOTEM and the Central Office for Seizures and Confiscations (OCSV-COIV).
* An earlier version of this press release stated that the estimated damages in evaded tax amounted to €303 million. This amount was modified to €310 million, to include also the estimated damages in custom duties (€303 million in VAT plus €6.6 million in custom duties).
