Article 9
Improvements in working methods The Commission shall support actions aimed at improving the working methods of customs administrations. In partnership with the Member States, it shall encourage the coordinated development and application of new working methods, in particular in the following fields: 1) risk-analysis, in order to determine whether goods subject to customs control must undergo a documentary or a physical examination before release is granted; 2) the use of audit techniques to check undertakings' accounts; 3) simplified procedures for assigning goods to, and discharging them from, a customs-approved treatment; 4) the use of computerized handling of customs procedures, including use of the most up-to-date techniques for electronic data exchange, taking into account the current state of computerization of national administrations and the interests of Community economic operators, as well as relevant developments in the international sphere; in partnership with the Member States, the Commission will study the possibilities of developing computerized means suited to facilitating the exchange of information between customs administrations; 5) the conclusion of memoranda of understanding with economic operators in order to establish appropriate facilities for controlling, checking and exchanging information or data which may help to protect the Community's interests.