The overall objective of this project is to continue the EU’s assistance to the Customs and Taxation administrations in the beneficiary countries in preparing for future EU membership. The goal is ultimately to create professional, effective and efficient administrations that will provide value for money to the taxpayers by using limited resources to the best effect and to maximise revenue collection. This will allow the beneficiary countries to improve their social programmes and the general well-being of their citizens thereby minimising the likelihood of unrest and contributing to the overall stability of the Balkan region.The purpose of the project in all the beneficiary countries is:

• to develop their administrative capacity;

• to achieve sustainability, transfer of knowledge and finally ownership of theprogramme by the beneficiary countries;

• to prepare the Customs and Tax administrations for self-sufficiency following the eventual withdrawal of international technical assistance.The results to be achieved in the beneficiary countries at the end of the contract are as follows:

• Customs legislation and procedures will be more closely aligned with the EU acquis communautaire and a full and consistent implementation throughout the whole region will have been achieved. Particular attention is to be paid to rules of origin and administrative cooperation.

• Indirect tax legislation will be further aligned with the EU acquis communautaire. Progress on direct taxation is also to be attained particularly with the implementation of the Code of Conduct for Business Taxation.• The administrative capacity to implement Customs and Tax legislation and to combat corruption, fraud and cross-border crime will be further strengthened. Use will be made of the EU Customs and Tax blueprints.

• Transparency and the exchange of information with related agencies in the beneficiary countries, within the region and with EU Member States will improved in order to facilitate the enforcement of measures preventing the avoidance or evasion of duties and taxes, and to combat corruption and cross-border crime.• The computerisation of Tax and Customs administrations will have made progress.