Article 5
Customs controls In accordance with the objectives defined in point 1 of Article 4, the Member States and the Commission shall: 1) make sure that the customs controls which are carried out protect the interests, particularly the financial interests, of the Community, ensure an effective, efficient and homogeneous application of Community rules and common policies, provide an equivalent level of protection and make it possible to check that procedures relating to conformity with technical standards, to the safety of imported products and to dangerous products have been complied with, at whatever point in Community customs territory customs clearance formalities are carried out, while ensuring the smooth flow of trade; 2) take special care that customs administrations can intervene efficiently for the purposes of the proper application of other Community provisions affecting controls at the point of entry into, or exit from, Community customs territory or the point in Community customs territory where customs clearance formalities are carried out. This applies especially to provisions relating to common policies, to development cooperation and to the protection of intellectual property, of the environment, of consumers and of the cultural heritage; 3) work in collaboration to obtain equivalent results with regard to both controls on and simplification of trade in order to avoid distortions of competition which could lead to deflection of trade, and to ensure equal treatment between operators; 4) in order to achieve these objectives, adjust working methods, equipment and materials so as to reinforce the effectiveness of controls; foster in particular the development of targeting, risk analysis and a posteriori auditing techniques and, where necessary, determine the nature of controls in order to achieve equivalent results; 5) ensure that administrative penalties for breaches of Community rules are of an effective, proportionate and deterrent character; 6) take full advantage of all the possibilities provided by Community legislation setting up administrative cooperation as well as by agreements on mutual assistance concluded with third countries; 7) have recourse to the appropriate facilities for analysing and evaluating the implementation of controls and procedures put into operation; 8) examine the powers of Member States' customs administration officials and take care to promote the best possible use of available resources.