De Commissie maakt traditioneel een analyse van de verdeling van de fraudegevallen en onregelmatigheden per douanestelsel, per product en per land van herkomst. ###>As regards frauds and irregulatities established by customs arrangements (73), the global information drawn from the fraud forms confirms the trends obsetved on the impact of fraud in particular in free circulation with 79.8 % of the cases and 93 % of the amounts detected.