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On the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

Full title

On the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

Report A-10-2026-0216 · COM(2025)0590 – C100198/2025 – 2025/0590(COD)

Kind
Plenary report A-10-2026-0216
Date
23 July 2026
Committee
Committee on the Internal Market and Consumer Protection
Rapporteur
Adnan Dibrani
Dossier
2025/0590(COD)
More facts (4)
Voted
  • 16 Sept 2026 Passed 496 for, 53 against, 125 abstained
Formats
Official page PDF Word
Subject matter
UD, MARI
Reference
COM(2025)0590 – C100198/2025 – 2025/0590(COD)
More
Cite this page Official page (opens the official site)
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In short

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This is the Internal Market and Consumer Protection Committee's report on the proposed Single Market and Customs Programme for 2028-2034, which merges four existing programmes into one. It adopts Parliament's position at first reading, amending the Commission proposal. The amendments set a programme envelope of EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices) and split it into indicative amounts per objective. They add objectives on deepening the Single Market, customs, tax cooperation, anti-fraud, consumer protection and European statistics, and add horizontal objectives on cooperation, digital solutions and capacity building. They require delegated acts for work programmes, set a co-financing rate of up to 95%, and restrict procurement of customs control and scanning equipment to suppliers established in the Union.

Position. The committee adopts Parliament's position at first reading, amending the Commission proposal. It sets a larger programme envelope with indicative sub-amounts, adds objectives on the Single Market, customs, tax, anti-fraud, consumers and statistics, requires delegated acts for work programmes, caps co-financing at 95%, and restricts customs equipment procurement to Union-established suppliers.

Key points

  1. The programme's general objectives are to deepen and enhance the Single Market and Customs Union, protect and empower citizens, consumers and businesses, and protect the Union's financial and economic interests.
  2. Specific objectives cover completing the Single Market and market surveillance, customs cooperation and the EU Customs Data Hub, standard-setting, anti-fraud, a fair tax system, and high-quality European statistics.
  3. New horizontal objectives cover cooperation and information exchange among authorities, Union-level digital solutions and interoperability, capacity building, and better understanding of the Single Market.
  4. The programme envelope is set at EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices), with indicative amounts per objective.
  5. Administrative and technical support costs must not exceed 5% of the financial envelope.
  6. The Commission must publish, alongside each annual work programme, an overview of all external assigned revenues expected, their origin and allocated use.
  7. For customs control equipment funding, Member States' needs are prioritised and third countries benefit only if there are no priority funding needs among Member States.
  8. Grants in the form of actual eligible cost reimbursement are capped at a 95% co-financing rate, with up to 100% only in exceptional, justified cases defined in the work programmes.
  9. Union funding for customs control and scanning equipment may only be used for suppliers legally established in the Union and not controlled by a third-country entity, with a derogation for screened entities subject to mitigation measures.
  10. The Commission adopts work programmes by delegated acts, and the delegation runs until 31 December 2034 and may be revoked by Parliament or the Council.
  11. The Commission may adopt delegated acts setting performance indicators, and must consult stakeholders in developing work programmes.
  12. The regulation does not affect the continuation or modification of actions carried out under the five repealed regulations until their closure.

Who is affected

  • Customs and tax authorities of Member States and participating third countries, which may receive funding and must cooperate.
  • Market surveillance authorities of Member States, eligible for actions including online market surveillance.
  • National statistical institutes and other statistical bodies, made eligible for statistics actions.
  • Suppliers of customs control and scanning equipment, restricted to those established in the Union and not third-country controlled.
  • Third countries participating in the programme, which must grant rights and access to the authorising officer, OLAF and the Court of Auditors.

Figures and deadlines

  • EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices) — the programme envelope for 2028-2034.
  • EUR 2 032 053 215 — indicative amount for objectives in Article 3(2), points (a), (-aa) and (c).
  • EUR 2 997 894 798 — indicative amount for the objective in Article 3(2), point (-ab).
  • EUR 399 529 485 — indicative amount for the objective in Article 3(2), point (e).
  • EUR 523 645 215 — indicative amount for the objective in Article 3(2), point (ea).
  • EUR 918 025 287 — indicative amount for the objective in Article 3(2), point (g).
  • 5% — maximum share of the financial envelope for administrative and technical support costs.
  • 95% — maximum co-financing rate for grants as actual eligible cost reimbursement, up to 100% in exceptional cases.

Legal basis. Article 294(2), Article 33, Article 114(1), Article 169(3), Article 197(2), Article 207(2), Article 325(4) and Article 338(1) of the Treaty on the Functioning of the European Union.

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Contents

(COM(2025)0590 – C100198/2025 – 2025/0590(COD))

(Ordinary legislative procedure: first reading)

The European Parliament,

–having regard to the Commission proposal to Parliament and the Council (COM (2025)0590),

–having regard to Article 294(2), Article 33, Article 114(1), Article 169(3), Article 197(2), Article 207(2), Article 325(4) and Article 338(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C100198/2025),

–having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

–having regard to the budgetary assessment of the Committee on Budgets,

–having regard to the reasoned opinions submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Czech Senate and the Spanish Parliament, asserting that the draft legislative act does not comply with the principle of subsidiarity,

–having regard to the opinion of the Court of Auditors of 20 February 2026,

–having regard to the opinion of the European Economic and Social Committee of 21 January 2026,

–having regard to the opinion of the Committee of the Regions of 4 March 2026,

–having regard to Rules 60 and 58 of its Rules of Procedure,

–having regard to the report of the Committee on the Internal Market and Consumer Protection (A10-0216/2026),

1.Adopts its position at first reading hereinafter set out;

2.Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

3.Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Proposal for a regulation

Recital 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(1) This Regulation lays down an indicative financial envelope for the ‘Single Market, and Customs Programme for the period 2028-2034’ (the ‘programme’). For the purpose of this Regulation, current prices are calculated by applying a fixed 2% deflator.(1) This Regulation lays down an indicative financial envelope for the ‘Single Market, and Customs Programme for the period 2028-2034’ (the ‘programme’). That envelope should be implemented through a transparent and traceable programming structure, including a clear, publicly accessible breakdown of commitments and payments by programme component, by objective and by type of action. For the purpose of this Regulation, current prices are calculated by applying a fixed 2% deflator.

Amendment 2

Proposal for a regulation

Recital 2

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(2) In a rapidly changing economic, social and geopolitical environment, recent experience has shown the need for a more flexible multiannual financial framework and Union spending programmes. To that effect, and in line with the objectives of this regulation, the funding should consider the evolving policy needs and Union’s priorities as identified in relevant documents published by the Commission, in Council conclusions and Parliament resolutions while ensuring sufficient predictability for the budget implementation.(2) In a rapidly changing economic, social and geopolitical environment, recent experience has shown the need for a more flexible multiannual financial framework and Union spending programmes. To that effect, and in line with the objectives of this regulation, the consolidation of the predecessor programmes into a single programme should primarily serve to simplify the administrative structure of the multiannual financial framework and to reduce the administrative burden on implementing bodies and beneficiaries. The funding should consider the evolving policy needs and Union’s priorities as identified in relevant documents published by the Commission, in Council conclusions and Parliament resolutions while ensuring sufficient predictability for the budget implementation, without resulting in competition for funding between the distinct policy areas supported by this programme and ensuring that reallocation of resources does not weaken core enforcement capacities, in particular customs control and market surveillance.

Amendment 3

Proposal for a regulation

Recital 4

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(4) In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council4 , Council Regulations (EC, Euratom) No 2988/955 , (EC, Euratom) No 2185/966 and (EU) 2017/19397 , the financial interests of the Union are to be protected through proportionate measures, including the prevention, detection, correction and investigation of irregularities and fraud, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, the imposition of administrative sanctions. In accordance with Regulations (EU, Euratom) No 883/2013 and (EC, Euratom) No 2185/96, the European Anti-Fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor's Office (EPPO) may investigate and prosecute fraud and other illegal activities affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council8 . In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the EPPO and the European Court of Auditors and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights.(4) In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council4 , Council Regulations (EC, Euratom) No 2988/955 , (EC, Euratom) No 2185/966 and (EU) 2017/19397 , the financial interests of the Union are to be protected through proportionate measures, including the prevention, detection, correction and investigation of irregularities, fraud, corruption as well as any types of conflict of interest and maladministration, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, the imposition of administrative sanctions. In accordance with Regulations (EU, Euratom) No 883/2013 and (EC, Euratom) No 2185/96, the European Anti-Fraud Office (OLAF) is empowered to carry out investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor's Office (EPPO) is empowered to investigate and prosecute fraud, corruption and other illegal activities affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council8 . In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the EPPO and the European Court of Auditors (‘ECA’) and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights.
4 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj).4 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj).
5 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.95, p. 1, ELI: http://data.europa.eu/eli/reg/1995/2988/oj).5 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.95, p. 1, ELI: http://data.europa.eu/eli/reg/1995/2988/oj).
6 Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292,15.11.1996, p. 2, ELI: http://data.europa.eu/eli/reg/1996/2185/oj).6 Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292,15.11.1996, p. 2, ELI: http://data.europa.eu/eli/reg/1996/2185/oj).
7 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj).7 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj).
8 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29, ELI: http://data.europa.eu/eli/dir/2017/1371/oj).8 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29, ELI: http://data.europa.eu/eli/dir/2017/1371/oj).

Amendment 4

Proposal for a regulation

Recital 5

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(5) The programme is to be implemented in accordance with Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council9 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities, including rules for ensuring a uniform application of the principles of ‘do no significant harm’ and gender equality referred to in Article 33(2), points (d) and (f), of Regulation (EU, Euratom) 2024/2509 respectively,the principles of preparedness and climate resilience by design, rules for monitoring and reporting on the performance of Union programmes and activities, rules for establishing a Union funding portal, rules for the evaluation of the programmes, as well as other horizontal provisions applicable to all Union programmes such as those on information, communication and visibility.(5) The programme is to be implemented in accordance with the provisions, rules and objectives defined in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council9 (the ‘Performance Regulation’).
9 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-9 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-

Amendment 5

Proposal for a regulation

Recital 7

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(7) The Single Market is governed by the fundamental principles of free movement of goods, services, people, and capital and has been a major contributor to growth, competitiveness and employment. A well-functioning and safe-guarded Single Market is a pre-requisite for a competitive, safe and secure Union economy and for advancing the Savings and Investments Union. As stressed by the new approach proposed by the Single Market Strategy, more action is needed to address the barriers, stimulate reforms, reduce fragmentation and complete the Single Market, especially in the context of new global challenges.This has been and will continue to be reinforced by an effective cohesion policy as an additional key condition for the success of the Single Market. The Member States and the Commission share the responsibility for enforcing Union law to ensure compliance with Single Market rules and to protect people’s and businesses’ rights. The Union-level responsibility combines three main aspects: removal of barriers, collaboration between Member States, and corrective implementation and enforcement actions and stimulating reforms. Barriers such as knowledge and data gaps, and gold plating are obstacles for citizens, consumers, businesses, investors, economic operators to access and operate within the Single Market. Capacity building, administrative and operational cooperation, including digital cooperation, and integration among Member States and between Member States and the Commission remain suboptimal and could be reinforced to improve efficiency and a level-playing field. Low efficiency and lack of flexibility in rulemaking, standard setting and enforcement may hamper their adaptability. There is a need to combine the infrastructure accompanying and enabling the lifting of internal barriers and the infrastructure protecting the external borders of the Single Market.(7) The Single Market is governed by the fundamental principles of free movement of goods, services, people, and capital and has been a major contributor to growth, competitiveness and employment. A well-functioning and safe-guarded Single Market is a pre-requisite for a competitive, safe, resilient, sustainable and secure Union economy as well as for advancing the Savings and Investments Union. As stressed by the new approach proposed by the Single Market Strategy, more action is needed to address the unjustified barriers, stimulate reforms, reduce fragmentation and complete the Single Market, especially in the context of new global challenges. Deepening of the EU Single Market should contribute to upward convergence, social cohesion and ensuring a high level of environmental, consumer, safety, social and labour standards and rights. This has been and will continue to be reinforced by an effective cohesion policy as an additional key condition for the success of the Single Market. The Member States, local and regional authorities, where relevant, and the Commission share the responsibility for enforcing Union law to ensure compliance with Single Market rules and to protect people’s, businesses’ and workers’ rights. The Union-level responsibility combines three main aspects: removal of barriers, collaboration between Member States, across all levels, and corrective implementation and enforcement actions and stimulating reforms. Barriers such as access to information and knowledge and data gaps, administrative complexity and regulatory fragmentation are obstacles for citizens, consumers, businesses, investors, economic operators to access and operate within the Single Market. Capacity building, administrative and operational cooperation, including digital cooperation, and integration among Member States, across all levels, and between Member States and the Commission remain suboptimal and could be reinforced to improve efficiency and a level-playing field as well as the consumer protection. According to the 2026 Single Market report only 20.6 % of the EU Single Market Procedures are fully online for cross-border procedures, which adds unnecessary administrative burden on citizens, entrepreneurs and businesses in particular micro-companies and SMEs to fully benefit from the Single Market. There is a need to combine the infrastructure accompanying and enabling the lifting of internal barriers and the infrastructure protecting the external borders of the Single Market.

Amendment 6

Proposal for a regulation

Recital 8

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(8) Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/209311 , the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council12 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council13 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council14 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council15 , contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council16 funds actions which aim to prevent and combat fraud, corruption and other illegal activities such as money-laundering, affecting the Union's financial interests and to foster Member States’ cooperation in this field among one another and with the Commission.(8) Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/209311 , the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council12 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council13 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council14 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, which are essential for the effective implementation of Union law, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council15 , contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council16 funds actions which aim to prevent and combat fraud, corruption and other illegal activities such as money-laundering, affecting the Union's financial interests and to foster Member States’ cooperation in this field among one another and with the Commission.
11 Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj).11 Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj).
12 Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/690/oj).12 Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/690/oj).
13 Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021 establishing the Customs programme for cooperation in the field of customs (OJ L 87, 15.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/444/oj).13 Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021 establishing the Customs programme for cooperation in the field of customs (OJ L 87, 15.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/444/oj).
14 Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/847/oj).14 Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/847/oj).
15 Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (OJ L 234, 2.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1077/oj).15 Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (OJ L 234, 2.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1077/oj).
16 Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: http://data.europa.eu/eli/reg/2021/785/oj).16 Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: http://data.europa.eu/eli/reg/2021/785/oj).

Amendment 7

Proposal for a regulation

Recital 9

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(9) With economic and security uncertainty caused by geopolitical challenges and trade tensions, the Single Market is our anchor for stability and resilience. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, an adequate level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits.(9) With economic and security uncertainty caused by multitude of geopolitical challenges, including external shocks, strategic dependencies, climate change, security risks and trade tensions, the Single Market is our anchor for stability and resilience. At the same time, as global competition is intensifying and technological development accelerating at rapid speed, the internal market is facing critical challenges on several fronts, including in digital markets, the rapid development of e-commerce with the rise of uncompliant and illegal imported goods, trade distortions, a rise in fraud and illegal activities. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, a high level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits.

Amendment 8

Proposal for a regulation

Recital 9 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(9a) Safeguarding the Single Market and Customs Union from fraud and illegal activities affecting the financial interests of the Union is a key objective of the programme. Article 325 of the Treaty on the Functioning of the European Union (TFEU) establishes shared responsibility between the Union and the Member States to counter fraud and any other illegal activities affecting the financial interests of the Union. Protecting the financial interests of the Union should cover all aspects of the Union budget, on both the revenue and expenditure sides. VAT fraud has a substantial negative impact on both the Union and Member States’ revenue and distorts competition in the Single Market. The ECA, the OLAF and EPPO have repeatedly identified VAT fraud as one of the most significant sources of losses to Union budget and to the Union’s own resources. Hence, in the context of the ongoing review of the Union anti-fraud architecture, the programme should continue supporting Member States in improving fraud detection, irregularity reporting and cooperation with investigate authorities.

Amendment 9

Proposal for a regulation

Recital 10

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(10) Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product conformity, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud.(10) Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product safety and compliance, including the products sold online, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud as well as the digital economy.

Amendment 10

Proposal for a regulation

Recital 11

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(11) It is therefore appropriate to establish a programme to enhance and deepen the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, with a design fostering flexibility, simplification and synergies, and supporting the horizontal policy mainstreaming priorities including what is set out in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council17 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. A continuous and agile funding should be ensured in the areas of the Single Market, customs, taxation and anti-fraud, including funding for cooperation between national administrations encompassing activities such as streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response framework.(11) It is therefore appropriate to establish a programme to deepen and enhance the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, and strengthen the Union’s strategic autonomy, with a design fostering European added value and flexibility, streamlining and creating synergies, while ensuring a high level of predictability, transparency and accountability, as well as adequate funding safeguards for core policy objectives, legal obligations and mandatory systems, and supporting the horizontal policy mainstreaming priorities including what is set out in the Performance Regulation. In addition, in light of the European Court of Auditor’s findings showing that EU budget flexibility instruments were often activated without adequate analysis or documentation, that their use reduced the visibility of reallocations and that limitations in their designed contributed to early depletion in the Multiannual Financial Framework (MFF) 2021-2027, it is critical that the programme flexibility is utilised responsibly, with sound and long-term financial management, transparency and clear prioritisation criteria at the core. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. The Commission should report annually to the European Parliament on the use of flexibility provisions and the reasons for any reallocation. A continuous, predictable and agile funding should be ensured in the areas of the Single Market, customs, taxation, including for combating VAT fraud and other tax fraud, tax evasion and tax avoidance, and anti-fraud, including funding support for the functioning of the EU anti-fraud architecture and for cooperation between national administrations encompassing activities such as improving anti-fraud information, detection and reporting exchange, streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response framework or developing new anti-fraud analytical or data-mining tools.
17 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].--

Amendment 11

Proposal for a regulation

Recital 12

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(12) In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and national authorities and with stakeholders; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human competency building; (f) joint tools, methods, data and statistics to support policy making (g) other actions to achieve the general and specific objectives, such as innovation, testing.(12) In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building and analysis tools, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, capacity building, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies, bodies and national, regional and local authorities and with stakeholders, including social partners, the civil society organisations and academia; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human capacity and competency building; (f) joint tools, methods, data and statistics to support policy making and anti-fraud investigations; (g) other actions to achieve the general and specific objectives, such as innovation, testing. Those solutions should be interoperable with national systems.

Amendment 12

Proposal for a regulation

Recital 12 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(12a) In accordance with the objectives set out in the 2030 Consumer Agenda, which aims to empower consumers for the green and digital transitions while ensuring a high level of consumer protection across the Union, the programme should contribute to strengthening consumer resilience, trust, and participation in a fair and sustainable internal market. In particular, the programme should support actions that enhance consumers’ access to reliable information, promote sustainable consumption patterns, and address vulnerabilities exacerbated by digitalisation.

Amendment 13

Proposal for a regulation

Recital 13

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(13) In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information and advice on the functioning of the Single Market and their rights and obligations under Union law. Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation, anti-fraud policies and the Customs Union should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds.(13) In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information, advice and direct support and services concerning the functioning of the Single Market and their rights and obligations under Union law. Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation cooperation, tax fraud prevention, anti-fraud reporting, investigations and policies and the Customs Union, as well as to ensure high level of consumer protection, including online, and enforcement of EU citizens’ digital rights, should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds.

Amendment 14

Proposal for a regulation

Recital 14

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(14) The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, and contract law, and by ensuring a high level of consumer protection, including protection of passenger rights, and market surveillance, financial literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States and the Commission, in particular cooperation and increased synergies between various national authorities, including national enforcement bodies, as well as cooperation between Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders. It should allow to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics. There is a need to implement cohesive digital solutions that facilitate and simplify doing business in the Union and with third countries and seize opportunities offered by the Single Market and Customs Union for citizens, consumers, investors and businesses, while respecting the Union’s climate objectives. Union coordinated platforms ensure cooperation among Member State’s authorities reducing fragmentation and duplication of efforts. Digital implementation tools reduce administrative burdens and create transparency. Different tools are designed to create synergies that facilitate and simplify doing business in the Union and in their international trade operations, enhancing day-to-day efficiency for businesses, fostering greater economic integration and drive innovation throughout the Union.(14) The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, the protection of Union financial interests, and contract law, and ensure a high level of consumer protection, including online, and protection of passenger rights, and market surveillance, financial and digital literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States, the Commission, and relevant Union agencies and bodies, such as OLAF and EPPO, in particular cooperation and increased synergies between various national, regional and local authorities, including national enforcement bodies, as well as cooperation between all levels of government of Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders, and to ensure Union sovereignty. It should allow to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics and promote research and independent impact assessments. There is a need to implement cohesive digital solutions that facilitate and simplify doing business in the Union and with third countries and seize opportunities offered by the Single Market and Customs Union for citizens, consumers, investors and businesses, while facilitating the achievement of the Union’s climate objectives and commitments. Union coordinated platforms ensure cooperation among Member State’s authorities, and regional and local ones where relevant, reducing fragmentation and duplication of efforts. Digital implementation tools reduce unnecessary administrative burdens, improve transparency and protect the financial interests of the Union. Different tools are designed to create synergies that facilitate and simplify doing business in the Union and in their international trade operations, enhancing market access, competition and day-to-day efficiency for businesses, investors and consumers, fostering greater economic integration and drive innovation throughout the Union.

Amendment 15

Proposal for a regulation

Recital 15

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(15) European statistics are essential, as they underpin the design, monitoring and evaluation of all Union policies and empower all members of society to make informed decisions and to actively participate in the democratic process. Relevant and comparable official European statistics should be produced and disseminated to provide valuable insights and address knowledge gaps, allowing citizens, consumers, investors and businesses to benefit fully from the Single Market. In view of its horizontal character, the legal framework for the development, production and dissemination of European statistics established by Regulation (EC) No 223/2009 of the European Parliament and of the Council18 is subject to specific requirements, and in particular those laid down in that Regulation, with regard to respect for statistical principles, as well as the functioning of the European Statistical System and its governance, including the role and tasks assigned to the European Statistical System Committee and to the Commission (Eurostat), and the establishment and implementation of the programming of the statistical activities.(15) Reliable and comparable European statistics are essential, as they underpin the design, monitoring and evaluation of all Union policies and empower all members of society to make informed decisions and to actively participate in the democratic process. Relevant, high-quality, accurate, and comparable official European statistics should be produced and disseminated, in a timely manner, to provide valuable insights and address knowledge gaps, allowing citizens, consumers, investors and businesses to benefit fully from the Single Market. Funding should support the production of high-quality European statistics, modernising statistical systems, promoting statistical innovation and integrating digital tools to improve accuracy and speed. In view of its horizontal character, the legal framework for the development, production and dissemination of European statistics established by Regulation (EC) No 223/2009 of the European Parliament and of the Council[1] is subject to specific requirements, and in particular those laid down in that Regulation, with regard to respect for statistical principles, as well as the functioning of the European Statistical System and its governance, including the role and tasks assigned to the European Statistical System Committee and to the Commission (Eurostat), and the establishment and implementation of the programming of the statistical activities.
18 Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, p. 164, ELI: http://data.europa.eu/eli/reg/2009/223/oj).18 Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, p. 164, ELI: http://data.europa.eu/eli/reg/2009/223/oj).

Amendment 16

Proposal for a regulation

Recital 16

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(16) The programme should ensure that the interests of consumers, including the end users of financial services, are represented at the Union level so that developments in the Single Market also respond to their needs and foster investor trust in the Single Market.(16) The programme should ensure that the interests of consumers, including the end users of financial services, are represented at the Union level so that developments in the Single Market also respond to their needs and foster consumer and investor trust in the Single Market.

Amendment 17

Proposal for a regulation

Recital 17

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(17) The programme aims to foster consumer and investor trust in the Single Market and the Customs Union by ensuring a high-level of consumer protection, including the protection of passengers, product safety and consumer empowerment, thereby enabling consumers to fully benefit from the Single Market and to contribute to a competitive, innovative, and dynamic Single Market. The programme should safeguard consumers’ safety and rights as well as their legal and economic interests through concrete and effective measures which support, supplement and monitor the policy implemented by the Member States. Moreover, consumers should be empowered and encouraged to make sustainable and informed choices. It is necessary to ensure that consumer protection, rights and product safety requirements are effectively implemented, uniformly enforced, and consistently upheld across the Union, thereby contributing to the creation of a level-playing field for consumers, investors and businesses. Consumer organisations at both national and Union-level play a crucial role in promoting the interests of consumers, representing the interests of consumers in policy making, providing independent advice, raising awareness, and supporting consumers, in particular in-court and out-of-court in dispute resolution and in helping them understand and exercise their rights effectively. The programme should strengthen the role and capacity of consumer organisations and European Consumer Centres to enable them to offer tailored guidance and advice to individual consumers. Furthermore, the programme should support cooperation between national competent authorities, including those entrusted with the enforcement of consumer law and operating in accordance with Regulation (EU) 2017/2394 and those carrying out enforcement tasks with regard to passenger rights in accordance with Regulation (EU) 2021/782, Regulation (EU) No 181/2011, Regulation (EU) No 1177/2010, Regulation (EC) No 261/2004 and Regulation (EC) No 1107/2006. Capacity building measures are required to adapt investigation techniques and enforcement tools to the technological developments, such as the use of artificial intelligence. Measures are also necessary to strengthen the capacity of, and cooperation between market surveillance authorities responsible for monitoring product safety, notably through the Union’s Safety Gate Rapid Alert System for dangerous products operating in accordance with Regulation (EU) 2023/988 of the European Parliament and of the Council19 and the Information and Communication System for Market Surveillance (ICSMS) under Regulation (EU) 2019/1020 of the European Parliament and of the Council20 .(17) The programme aims to foster business, consumer and investor trust in the Single Market and the Customs Union by ensuring regulatory streamlining, efficient processes and a high-level of consumer protection, including the protection of passengers and consumers online, product safety and consumer empowerment and education, thereby enabling consumers to fully benefit from the Single Market and their rights and to contribute to a competitive, innovative, and dynamic Single Market. The programme should promote consumers’ safety and rights, their financial interests and integrity, including online, as well as their legal and economic interests through concrete and effective measures which support, supplement and monitor the policy implemented by the Member States. Moreover, consumers should be empowered and encouraged to make sustainable and informed choices, exercise their rights for repair as set out in Directive 2024/1799, and assistance given to competent authorities in enforcing the provisions under Directive 2005/29/EC. It is necessary to ensure that consumer protection, rights and product safety requirements are effectively implemented, uniformly enforced, and consistently upheld across the Union, thereby contributing to the creation of a level-playing field for consumers, investors and businesses. Consumer organisations at both national and Union-level play a crucial role in promoting the interests of consumers, representing the interests of consumers in policy making, providing independent advice, raising awareness, and supporting consumers, in particular in-court and out-of-court in dispute resolution and in helping them understand and exercise their rights effectively. The programme should strengthen the role and capacity of consumer organisations and European Consumer Centres to enable them to offer tailored guidance and advice to individual consumers. Furthermore, the programme should support cooperation between national competent authorities, including those entrusted with the enforcement of consumer law and operating in accordance with Regulation (EU) 2017/2394 and those carrying out enforcement tasks with regard to passenger rights in accordance with Regulation (EU) 2021/782, Regulation (EU) No 181/2011, Regulation (EU) No 1177/2010, Regulation (EC) No 261/2004 and Regulation (EC) No 1107/2006. Capacity building measures are required to adapt investigation techniques and enforcement tools to the technological developments, such as the use of artificial intelligence. Measures are also necessary to strengthen the capacity of, and cooperation between market surveillance authorities responsible for monitoring product safety, notably through the Union’s Safety Gate Rapid Alert System for dangerous products operating in accordance with Regulation (EU) 2023/988 of the European Parliament and of the Council19 and the Information and Communication System for Market Surveillance (ICSMS) under Regulation (EU) 2019/1020 of the European Parliament and of the Council20 .
19 Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 May 2023 on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council and Directive (EU) 2020/1828 of the European Parliament and the Council, and repealing Directive 2001/95/EC of the European Parliament and of the Council and Council Directive 87/357/EEC (OJ L 135, 23.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg/2023/988/oj).19 Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 May 2023 on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council and Directive (EU) 2020/1828 of the European Parliament and the Council, and repealing Directive 2001/95/EC of the European Parliament and of the Council and Council Directive 87/357/EEC (OJ L 135, 23.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg/2023/988/oj).
20 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011.20 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011.

Amendment 18

Proposal for a regulation

Recital 18

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(18) Activities in market surveillance are instrumental in meeting the objectives of Regulation (EU) 2019/1020 of the European Parliament and of the Council21 and other Union legal acts requiring the Commission to recognise accreditation bodies and support networks. Such activities should improve the cooperation between Member States and support the harmonisation of ways of working and e-commerce surveillance. Market surveillance activities contribute to protecting competitiveness of Union businesses, consumer safety and facilitate cross-border collaboration and sharing of expertise. Market surveillance ensures that non-food products on the Union market do not endanger Union consumers and workers. It also ensures the protection of other public interests such as environmental protection and climate action, security and fairness in trade. Market surveillance has an important role to play in helping the EU delivering its Green Deal agenda, for example by ensuring that prohibitions and restrictions related to sustainability are properly implemented on imported products. The governance of the Single Market could be improved to address structural problems in the area of standardisation, conformity assessment and market surveillance. The Single Market Strategy proposes to take effective action to increase product compliance by tapping into synergies with capacities of the EU and national customs and market surveillance authorities and potentially establishing an EU Market Surveillance Authority.(18) Activities in market surveillance are instrumental in meeting the objectives of Regulation (EU) 2019/1020 of the European Parliament and of the Council21 and other Union legal acts requiring the Commission to recognise accreditation bodies and support networks. Such activities should improve the cooperation between Member States and support the harmonisation of ways of working and e-commerce surveillance. Market surveillance activities contribute to protecting competitiveness of Union businesses, consumer safety and facilitate cross-border collaboration and sharing of expertise. Market surveillance ensures that non-food products produced in or imported to the Union market do not endanger Union consumers and workers. It also ensures the protection of other public interests such as environmental protection and climate action, security and fairness in trade. Market surveillance has an important role to play in helping the EU delivering its Green Deal agenda, for example by ensuring that prohibitions and restrictions related to sustainability are properly implemented on imported products. The governance of the Single Market could be improved to address structural problems in the area of standardisation, conformity assessment and market surveillance. The Single Market Strategy proposes to take effective action to increase product compliance by tapping into synergies with capacities of the EU and national customs and market surveillance authorities and establishing an EU Market Surveillance Authority. In the context of the implementation of the new Union Customs Code, enhanced cooperation and systematic sharing of information between customs authorities and market surveillance authorities facilitated by the EU Customs Data Hub can significantly strengthen the enforcement of Union legislations and well-functioning of the internal market, in particular in relation to the inflow of non-compliant low value packages from third countries via e-commerce.
21 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011 (OJ L 169, 25.6.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/1020/oj).21 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011 (OJ L 169, 25.6.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/1020/oj).

Amendment 19

Proposal for a regulation

Recital 19

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(19) European standards play a pivotal role in fostering harmonisation across the Union and supporting key policy objectives. It is essential to ensure Union interests are represented in international standardisation landscape. Harmonisation of standards and digital regulation can address the fragmentation in Union rulemaking and enforcement as a barrier to a well-functioning Single Market. The programme should deliver stronger coordination mechanisms, harmonised regulatory standards, and enhanced Union-level oversight.(19) European standards play an important role in supporting a well-functioning Single Market, fostering harmonisation across the Union and supporting key policy objectives. It is essential to ensure Union interests are represented and promoted in international standardisation landscape, while also enabling the participation of all relevant stakeholders. Harmonisation of standards and digital regulation can address the fragmentation in Union rulemaking and enforcement as a barrier to a well-functioning Single Market. The programme should deliver stronger coordination mechanisms, harmonised regulatory standards, and enhanced Union-level oversight.

Amendment 20

Proposal for a regulation

Recital 19 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(19a) To ensure that European standards reflect the public interest and Union policy objectives, the programme should provide stable and multi-annual funding to the European stakeholder organisations representing consumers, SMEs, environmental interests, and social interests in the standardisation process, as identified in Annex III to Regulation (EU) No 1025/2012. This funding is essential to allow these organisations to maintain the high-level technical expertise necessary to effectively participate in the work of the European and international standardisation organisations.

Amendment 21

Proposal for a regulation

Recital 20

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(20) The Treaty on the Functioning of the European Union (TFEU) includes a system of rules ensuring that competition is not distorted in the internal market and provides that the Union has exclusive competence in establishing competition rules. The programme should contribute to the Union’s competition policy and, in particular, tackle the significant implications for competition and the functioning of the Single Market resulting from the clean, just, competitive and digital transition of the economy and business environment. Using the right technology and skills to monitor markets, collect, process and analyse information more effectively is crucial for strengthening and speeding up the enforcement of competition rules. Those technologies should modernise competition policy and help to enhance the analysis and assessment of market developments. It is also essential that the programme supports networks, reinforces cooperation with national authorities and courts, strengthens international cooperation, and ensures an outreach to a wider group of stakeholders in communicating and explaining the rights, benefits and obligations of the Union’s competition policy. The programme should contribute to fair competition and a level playing field, including at global level, and empower businesses, and consumers to reap the benefits of the Single Market. Overall, that should also contribute to achieving the significant macroeconomic impacts of effective Union competition enforcement.(20) The TFEU includes a system of rules ensuring that competition is not distorted in the internal market and provides that the Union has exclusive competence in establishing competition rules. The programme should contribute to the Union’s competition policy and the well-functioning of the Single Market, in particular effectively tackle the significant challenges resulting from the global market developments and the digitalisation, and fostering a clean, just, competitive and digital transition of the economy and business environment. Using the right technology and skills to monitor markets, collect, process and analyse information more effectively is crucial for strengthening and speeding up the enforcement of competition rules and for ensuring their effective and consistent application throughout the Union. Those technologies should modernise competition policy and help to enhance the analysis and assessment of market developments including through the development and deployment of common or interoperable digital tools, secure data-sharing systems and harmonised analytical methodologies. It is also essential that the programme supports networks, reinforces cooperation with national authorities and courts, strengthens international cooperation, and ensures an outreach to a wider group of stakeholders in communicating and explaining the rights, benefits and obligations of the Union’s competition policy. The programme should contribute to fair competition and a level playing field, including at global level, and empower businesses, support productivity and enable consumers to reap the full benefits of the Single Market. In that regard, the programme should support cooperation between competition authorities and other sectoral regulators, including in data protection and digital areas, to prevent data-related distortions of competition and ensure a coordinated enforcement consistent with Union level digital market legislation and national competition rules. Overall, that should also contribute to achieving the significant macroeconomic impacts of effective Union competition enforcement.

Amendment 22

Proposal for a regulation

Recital 22

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(22) The development of the Union regulatory framework in the areas of company law and corporate governance, and contract law, is essential to make businesses more efficient and competitive, while providing protection for stakeholders affected by company operations, and to respond to emerging policy challenges. The support to appropriate evaluation, implementation (including digital development) and enforcement of the relevant acquis, which inform and assist stakeholders, facilitate secure information exchange and ensure legal certainty with regard to the companies in the Single Market. The upcoming European Innovation Act and 28th22 regime for companies will directly contribute to the Union competitiveness. A clear and well-adapted legal framework for the data economy and innovation is necessary including digitalisation and sharing between companies and administrations using the European Business Wallet, the Single Digital Gateway or other digital means for placing products in the Single Market such as the Digital Product Passport. It would enhance legal certainty with regard to contractual and extra contractual obligations, in particular with regard to liability, security, ethics and privacy in the context of advanced and emerging technologies, including artificial intelligence and quantum technologies. .(22) The development of the Union regulatory framework in the areas of company law and corporate governance, and contract law, is essential to make businesses more efficient and competitive, while providing protection for all relevant stakeholders, in particular workers, affected by company operations, and to respond to emerging policy challenges. The support to appropriate evaluation, implementation (including digital development) and enforcement of the relevant acquis, which inform and assist stakeholders, facilitate secure information exchange and ensure legal certainty with regard to the companies in the Single Market. The upcoming European Innovation Act and 28th[1] regime for companies could directly contribute to the Union competitiveness. A clear and well-adapted legal framework for the data economy and innovation is necessary including digitalisation and information sharing between companies and administrations using the European Business Wallet, the Single Digital Gateway or other digital means for placing products in the Single Market such as the Digital Product Passport that should include relevant data in line with Union law. It would enhance legal certainty with regard to contractual and extra contractual obligations, in particular with regard to liability, security, ethics and privacy in the context of advanced and emerging technologies, including artificial intelligence and quantum technologies.
22 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions, ‘A Competitiveness Compass for the EU, COM(2025) 30 final.22 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions, ‘A Competitiveness Compass for the EU, COM(2025) 30 final.

Amendment 23

Proposal for a regulation

Recital 23

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(23) The Customs Union remains the foundation of the Union and a fundamental enabler and guardian of the competitive Single Market and other Union political priorities, including European economic security. The Customs Union is instrumental in implementing the Union’s commercial policy, in protecting the financial and economic interests of the Union and its Member States as well as ensuring safety and security within the Union. In response to the need to address the challenges, including the necessity to facilitate legitimate international trade, the Customs Union and the related economic operators, as well as the national customs authorities face, in light of the evolution of their role and of the business models in which they operate, on 17 May 2023, the Commission put forward a proposal23 for the most ambitious and comprehensive reform of the Customs Union since its establishment in 1968. A more cost-efficient and effective cooperation framework governing the Customs Union is to be established, based on a new partnership among customs authorities and between customs and businesses, and by establishing the EU Customs Authority which should develop and manage the EU Customs Data Hub.(23) The Customs Union remains the foundation of the Union and a fundamental enabler and guardian of the competitive Single Market and other Union political priorities, including European economic security. The Customs Union is instrumental in implementing the Union’s commercial policy, in protecting the financial and economic interests of the Union and its Member States as well as ensuring safety and security within the Union. In response to the need to address the challenges, including the necessity to facilitate fair and rules-based international trade in the best interest of consumers, European businesses and competitiveness, the Customs Union and the related economic operators, as well as the national customs authorities face, in light of the evolution of their role and of the business models in which they operate, on 17 May 2023, the Commission put forward a proposal23 for the most ambitious and comprehensive reform of the Customs Union since its establishment in 1968.A more cost-efficient and effective cooperation framework governing the Customs Union is to be established, based on a new partnership among customs authorities, all relevant national authorities and Union bodies and agencies, and between customs and businesses, and by establishing the EU Customs Authority which should coordinate and facilitate operational cooperation between the customs authorities of Member States, as well as develop and manage the EU Customs Data Hub.
23 Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013, COM(2023) 258 final.23 Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013, COM(2023) 258 final.

Amendment 24

Proposal for a regulation

Recital 23 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(23a) Customs authorities are the lead authorities for the control of goods entering the Single Market at the Union’s external borders. Effective customs controls are essential to protect consumers and to prevent unfair competition. In particular, the rise of e-commerce and the immense inflow of non-compliant low value parcels to the Single Market, that distorts competition and endangers consumers, pose significant challenges to customs authorities, the level playing field, health and safety of consumers, and the wider EU economy. The reform of the Union Customs Code aims to equip customs authorities with the tools and abilities needed to tackle these challenges. The Union Customs Code established a new digital infrastructure as the primary tool for ensuring a unified and effective European risk management strategy, through increased coordination and the EU Customs Data Hub. This will require adequate and dedicated resources to ensure a successful transition and a high-level performance at full capacity, and robust cybersecurity and resilience. Resources made available under the programme for cooperation between customs authorities and with market surveillance authorities and for the development of the EU Customs Data Hub should be clearly specified in the annual work programmes.

Amendment 25

Proposal for a regulation

Recital 24

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(24) Union tax policy plays a key role in the seamless functioning of the competitive internal market. It supports consistent tax practices across Member States, fostering a level playing field and minimising barriers to cross-border trade. Union tax policy does not only combat fragmentation and discrimination but also safeguards the financial interests of the Union and its Member States, promoting economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Fighting tax fraud, tax evasion and tax avoidance through enhanced cooperation and exchange of information is crucial for safeguarding those interests, alignment with the Union's wider objectives and maintaining the trust of citizens and businesses in the integrity of the internal market. An efficient functioning of the Single Market also requires simplification of tax systems and digitalisation of public administrations to improve transparency and consistency, thereby promoting a competitive economic environment across Member States. Acknowledging the impact of digitalisation on public administrations, including tax authorities, Union tax policy should leverage those digital opportunities to ensure fair taxation and efficient tax collection while offering a leaner and more efficient framework that reduces compliance burdens.(24) Union tax policy plays a key role in the seamless functioning of the competitive internal market. It supports consistent tax practices across Member States, fostering a level playing field and minimising barriers to cross-border trade. Union tax policy does not only combat fragmentation and discrimination but also safeguards the financial interests of the Union and its Member States, promoting fair economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Preventing and fighting tax fraud, VAT fraud, tax evasion, tax avoidance and harmful tax practices, including aggressive tax planning and double non-taxation, through enhanced cooperation and exchange of information is crucial for safeguarding those interests, alignment with the Union's wider objectives and maintaining the trust of citizens and businesses in the integrity of the internal market. At a time when both national and EU budgets are under pressure due to global instability and rising costs, protecting national and the Union’s financial interest and combatting public revenue losses due to tax and customs fraud should remain a key policy priority. An efficient functioning of the Single Market also requires simplification of tax systems and digitalisation of public administrations to improve transparency and consistency, thereby promoting a competitive economic environment across Member States. The functioning of Union taxation-related digital systems is essential to support Union tax policy priorities, improve Union taxation systems and tax collection, and facilitate cooperation among national authorities and between Member States and Union institutions, bodies and agencies. Acknowledging the impact of digitalisation on public administrations, including tax authorities, Union tax policy should leverage those digital opportunities to ensure fair taxation and efficient tax collection while offering a leaner and more efficient framework that reduces compliance burdens.

Amendment 26

Proposal for a regulation

Recital 25

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(25) In line with the established and future legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the customs and taxation fields. Those common components are essential for establishing a modern and efficient Customs Union and tax systems across the Union, and for enhancing the Union’s competitiveness at global level.(25) In line with the established and future legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the customs, taxation and market surveillance fields, including the EU Customs Data Hub. Those common components are essential for establishing a modern and efficient Customs Union and tax systems, for enhancing cooperation between national authorities and Union institutions, and for strengthening the preparedness, resilience and economic security of the Single Market. They contribute to enhancing the Union’s competitiveness at global level, supporting European businesses and ensuring the protection of consumers at Union level.

Amendment 27

Proposal for a regulation

Recital 26

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(26) The programme should enable the continuation of the Customs programme including customs control equipment support interventions deployed in the 2021-2027 period by the Customs Control Equipment Instrument, and the Fiscalis programme and their predecessors. In that respect, the programme should enable the continuation of supporting the work of the customs and tax authorities not only by ensuring a solid digital customs and tax environment but also by reinforcing expert networks, the sharing of know-how and good practices, as well as by complementing the national efforts for training customs and tax officials and professionals with Union level solutions. In that sense, the programme should support the continued collaboration and cooperation between the national customs authorities as well as between national tax authorities and their cooperation with the Commission and with other national authorities, and their digital, administrative, human and operational capacity building (development and operation of electronic systems and digital solutions and tools, equipment, infrastructure, training, innovation, studies, evaluations, etc.). The importance of ensuring adequate and equivalent results of customs controls, – amongst other aspects – calls for the availability and optimal use of relevant and state-of-the-art customs control equipment, which should be facilitated by the programme, in particular in case of crisis situations and in the countries neighbouring the Union’s external borders. Joint procurement should be encouraged as much as possible to achieve further efficiencies and economies of scale. The programme should also enable the transition to a renewed Customs Union24 .(26) The programme should enable the continuation of the Customs programme including customs control equipment support interventions deployed in the 2021-2027 period by the Customs Control Equipment Instrument, and the Fiscalis programme and their predecessors. The content and scope of the Fiscalis component should be maintained, given its proven success in supporting national tax cooperation and digital infrastructure. In that respect, the programme should enable the continuation of supporting the work of the customs and tax authorities not only by ensuring a solid digital customs and tax environment but also by reinforcing expert networks, the sharing of know-how and good practices, as well as by complementing the national efforts for training customs, market surveillance, law enforcement and tax officials and professionals with Union level solutions. In that sense, the programme should support the continued collaboration and cooperation between the national customs authorities as well as between national tax authorities and their cooperation with the Commission, Union bodies and agencies, and with other national authorities, and their digital, administrative, human and operational capacity building (development and operation of electronic systems and digital solutions and tools, equipment, infrastructure, training, innovation, studies, evaluations, etc.). The importance of ensuring adequate and equivalent results of customs controls, – amongst other aspects – calls for the availability and optimal use of relevant and state-of-the-art and innovative customs control and scanning equipment, the testing of new equipment and detection-related trainings, which should be facilitated by the programme for the Member States as a priority to protect the integrity of the Single Market. Third countries could be financed if there are no priority funding needs for Member States. The procurement of customs control and scanning equipment should ensure adequate levels of transparency, data security and EU digital sovereignty, minimising the risk of EU data being unintendedly acquired by third-country entities and state actors. Joint procurement should be encouraged as much as possible to achieve further efficiencies and economies of scale. The programme should also enable the transition to a renewed Customs Union[1].
24 On the basis of the agreement to be reached by the European Parliament and the Council on the proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (COM/2023/258 final).24 On the basis of the agreement to be reached by the European Parliament and the Council on the proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (COM/2023/258 final).

Amendment 28

Proposal for a regulation

Recital 28

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(28) In accordance with Regulation (EU, Euratom) 2024/2509, the work programmes and the call documents are the appropriate place to set out more technical implementation details for the budget across the set of policies supported by the programme, including specific eligibility and award criteria depending on the instrument of budget implementation, whether grant or procurement, and the specific policy objectives pursued. In accordance with Article 136 of the Financial Regulation, security requirements should be applied. Restrictions to high-risk suppliers should apply according to the relevant applicable provisions.(28) In accordance with Regulation (EU, Euratom) 2024/2509, the work programmes and the call documents are the appropriate place to set out more technical and policy implementation details for the budget across the set of policies supported by the programme, including specific eligibility and award criteria depending on the instrument of budget implementation, whether grant or procurement, and the specific policy objectives pursued. In order to ensure transparency and facilitate monitoring and evaluation, the work programmes should clearly demonstrate Union added value, and identify prioritisation choices, expected trajectories and indicative milestones for implementation. In accordance with Article 136 of the Financial Regulation, security requirements should be applied. Restrictions to high-risk suppliers should apply according to the relevant applicable provisions.

Amendment 29

Proposal for a regulation

Recital 28 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(28a) The power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of supplementing this Regulation by adopting work programmes. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 2016. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

Amendment 30

Proposal for a regulation

Recital 29

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(29) Europe must protect its security interest against suppliers which could represent a persistent security risk due to the potential interference from third countries as well as their security, notably cybersecurity. It is therefore necessary to reduce the risk of persisting dependency on high-risk suppliers in the internal market, including in the ICT supply chain, as they could have potentially serious negative impacts on security for users and companies across the Union and the Union’s critical infrastructure in terms of the integrity of data and services as well as the availability of service. This restriction should be based on a proportionate risk assessment and associated mitigation measures as defined in the Union policies and laws.(29) Europe must protect its security interest, including economic, financial, technological and digital, against suppliers which could pose a security or sovereignty risk to the Union, through the potential interference from third countries. It is therefore necessary that, for security reasons and in accordance with Union law, eligibility restrictions apply to high-risk suppliers, in order to reduce the risk of one-sided or persisting dependency on high-risk suppliers in the internal market, including in the ICT supply chain, as they could have serious potential negative impacts on security for consumers, users and companies across the Union and the Union’s critical infrastructure in terms of the integrity of data and services as well as the availability of service. This restriction should be based on a proportionate risk assessment and associated mitigation measures as defined in the Union policies and laws. In this context, the programme should contribute to reinforcing the security of customs control and scanning equipment, and digital solutions in the customs, market surveillance, tax and financial areas developed at national and Union levels.

Amendment 31

Proposal for a regulation

Recital 31

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(31) Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/9725 and Council Decision 2009/917/JHA26 the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, to ensure the correct application of the law on customs and agricultural matters. That support covers not only anti-fraud activities in relation to customs fraud but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission. That common information system comprising AFIS and IMS requires stable and predictable financing over the years in order to ensure its sustainability, which should be made available under the programme, given the Commission’s legal obligations in that respect and the importance of the system for the protection of the Unions and the Member States economic and financial interests.(31) Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/97[1] and Council Decision 2009/917/JHA[2] the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, and Union bodies and agencies, including the EPPO, where appropriate, in respect of those Member States participating in enhanced cooperation pursuant to Council Regulation (EU) 2017/1939, to ensure the correct application of the law on customs, tax and agricultural matters. That support covers not only anti-fraud activities in relation to combating customs fraud and tax fraud, but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission, aimed to exchange fraud-related information between the competent national and EU administrations in a timely and secure manner and to store and analyse relevant data. That common information system comprising AFIS and IMS, dedicated to report to the Commission irregularities detected in areas where the EU provides financial support, requires stable and predictable financing over the years in order to ensure its sustainability, which should be made available under the programme, given the Commission’s legal obligations in that respect and the importance of the system for the protection of the Unions and the Member States economic and financial interests.
25 Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22/03/1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj).25 Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22/03/1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj).
26 Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/dec/2009/917/oj).26 Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/dec/2009/917/oj).

Amendment 32

Proposal for a regulation

Recital 32

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(32) Third countries which are members of the European Economic Area (‘EEA’) may participate in the programme in the framework of the cooperation established under the Agreement on the EEA27 , which provides for the association to the programmes on the basis of a decision adopted under that Agreement. Third countries may also participate on the basis of other legal instruments. Third countries should be required to grant the necessary rights and access required for the authorising officer responsible, OLAF and the Court of Auditors to comprehensively exercise their respective competences.(32) Third countries which are members of the European Economic Area (‘EEA’) may participate in the programme in the framework of the cooperation established under the Agreement on the EEA[1], which provides for the association to the programmes on the basis of a decision adopted under that Agreement. Third countries may also participate on the basis of other legal instruments. Third countries should be required to grant the necessary rights and access required for the authorising officer responsible, OLAF and ECA to comprehensively exercise their respective competences. To ensure a fair balance of overall costs, the financial contributions of all third countries participating in the programme will be set out in the association agreements for participation and establish both an operational contribution and a participation fee. The financial contributions should be calculated following a GDP-based approach, which ensures financial contributions are fair, proportionate and predictable, while reflecting each country’s income level as well as its geographical and political proximity to the Union.
27 OJ L 1, 3.1.1994, p. 3, ELI: http://data.europa.eu/eli/agree_internation/1994/1/oj.27 OJ L 1, 3.1.1994, p. 3, ELI: http://data.europa.eu/eli/agree_internation/1994/1/oj.

Amendment 33

Proposal for a regulation

Recital 33

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(33) In line with the Commission’s commitment to ensure the coherence and simplification of funding programmes, set out in its Communication of 11 February 2025 on ‘The road to the next multiannual financial framework’28 , resources should be shared with other Union funding instruments if the actions envisaged under the programme pursue objectives that are common to various funding instruments, excluding double financing. Actions under the programme should ensure coherence in the use of the Union’s resources supporting tax policy and tax authorities.(33) In line with the Commission’s commitment to ensure the coherence and simplification of funding programmes, as set out in its Communication of 11 February 2025 on ‘The road to the next multiannual financial framework’[1], resources should be shared with other Union funding instruments if the actions envisaged under the programme pursue objectives that are common to various funding instruments, excluding double financing.
28 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic And Social Committee and the Committee of the Regions: ‘The road to the next multiannual financial framework’ (COM(2025) 46 final).28 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic And Social Committee and the Committee of the Regions: ‘The road to the next multiannual financial framework’ (COM(2025) 46 final).

Amendment 34

Proposal for a regulation

Recital 33 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(33a) Actions under the programme should ensure coherence in the use of the Union’s resources supporting tax policy and its proper implementation in line with the Commission's legal obligations in the Union tax acquis. Through the development, continued operation and modernisation of the key digital infrastructures for taxation, enhanced cooperation and capacity building, the programme should further improve the capabilities of the Union to deliver a fair and efficient tax system. Such support should be linked to measurable improvements in tax compliance, reductions in VAT gaps and strengthened cross-border fraud detection capacity. The allocation of IT funding should follow transparent and risk-based criteria.

Amendment 35

Proposal for a regulation

Recital 33 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(33b) The complementarity between the programme and other Union instruments should not come at the expense of the traceability of expenditure or of the prerogatives of the budgetary authority. The contribution of the programme to jointly financed operations should remain explicitly identifiable at all stages of the budgetary cycle and should be duly reflected in the Programme Performance Statement.

Amendment 36

Proposal for a regulation

Recital 34

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(34) Since the objectives of this Regulation, namely to enhance and deepen the well-functioning of a competitive Single Market and a strong Customs Union, and to protect the financial and economic interests, security and the safety of the Union and its Member States, cannot be sufficiently achieved by the Member States alone but can rather, by reason of legal obligation, scale and effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives.(34) Since the objectives of this Regulation, namely to deepen and enhance the well-functioning of a competitive Single Market and a strong Customs Union, and to protect the financial and economic interests, security and the safety of the Union and its Member States, cannot be sufficiently achieved by the Member States alone but can rather, by reason of legal obligation, scale and effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives.

Amendment 37

Proposal for a regulation

Recital 37 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(37a) It is essential that the provisions of this Regulation as well as its governance arrangements are conducive to proper decision-making by the budgetary authority and to appropriate parliamentary oversight. In particular, in line with Article 47(2) of the Financial Regulation, any specification of the programme’s internal architecture should be duly reflected in the budget nomenclature through the introduction of corresponding chapters and budget lines.

Amendment 38

Proposal for a regulation

Recital 37 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(37b) The implications of this Regulation for the Union budget have been assessed1a pursuant to Article 310(4) of the TFEU. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council1b.
1a Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 25 June 2026 on the proposal for a Regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077 (COM(2025)0590)
1b Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj)

Amendment 39

Proposal for a regulation

Article 2 – paragraph 1 – point 2

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(2) ‘customs authorities’ means customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013 of the European Parliament and of the Council29 or the equivalent bodies in the associated countries;(2) ‘customs authorities’ means customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013 of the European Parliament and of the Council29 or the equivalent bodies in the third countries participating in the programme;
29 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj).29 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj).

Amendment 40

Proposal for a regulation

Article 2 – paragraph 1 – point 8

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(8) ‘market surveillance’ means the activities carried out and measures taken by market surveillance authorities to ensure that products comply with the requirements set out in the applicable Union harmonisation legislation and to ensure protection of the public interest covered by that legislation;(8) ‘market surveillance’ means market surveillance as defined in Article 3, point (3), of Regulation (EU) 2019/1020;

Amendment 41

Proposal for a regulation

Article 2 – paragraph 1 – point 9

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(9) ‘market surveillance authority’ means market surveillance authority as defined in Article 3, point (1), of Regulation (EU) 2019/1020;(9) ‘market surveillance authority’ means market surveillance authority as defined in Article 3, point (4), of Regulation (EU) 2019/1020;

Amendment 42

Proposal for a regulation

Article 3 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. The general objective of the programme is to enhance and deepen the functioning of the Single Market and the Customs Union, to protect safety, security, and the financial and economic interests of the Union and its Member States, with a design fostering flexibility, simplification and synergies and supporting the Union’s horizontal policy mainstreaming priorities.1. The general objectives of the programme are to deepen and enhance the functioning of the Single Market and the Customs Union, to protect and empower citizens, consumers and businesses by enforcing Union law, promoting standard setting, to foster competitiveness, sustainable growth and fair competition in the Union, ensure safety, security, and protect the financial and economic interests of the Union, its Member States and its citizens, with a design fostering flexibility, simplification and synergies, while ensuring a high level of predictability, transparency and accountability, supporting the Union’s horizontal policy mainstreaming priorities and placing EU added value at its core.

Amendment 43

Proposal for a regulation

Article 3 – paragraph 2 – point -a a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(-aa) to contribute to the completion of and improve the functioning of the Single Market and promote a competitive, fair and sustainable economy by fostering legal certainty and a level playing field, facilitating market access, reducing fragmentation and contributing to remove and prevent unjustified barriers and unnecessary administrative burden and to support the uniform and effective implementation and enforcement of Union law, including digital rules, relating to the Single Market, inter alia through strengthened market surveillance to ensure a high level of consumer protection and that only safe and compliant products, including products sold online, are made available in the Union market;

Amendment 44

Proposal for a regulation

Article 3 – paragraph 2 – point -a b

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(d) to support the Customs Union and customs authorities working together and acting as one in achieving their mission and contributing to Europe’s economic security, to ensure an effective market surveillance and a high level of consumer protection, product conformity and safety;(-ab) to support the Customs Union, national customs authorities and the EU Customs Authority working together and acting as one in achieving their mission and contributing to Europe’s economic security; to ensure effective development and management of the EU Customs Data Hub; to support the detection and control capabilities of customs authorities, particularly in light of the increase of distance sales and e-commerce, and to ensure effective and coordinated customs controls and market surveillance, ensuring a high level of consumer protection, product conformity and safety;

Amendment 45

Proposal for a regulation

Article 3 – paragraph 2 – point a

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(a) to empower citizens, consumers, investors, economic operators and businesses by providing information, guidance and advice enabling them to make informed decisions and to fully access the opportunities of the Single Market for goods, people, services and capital, to improve related digital and financial literacy, to ensure access to redress mechanisms, by supporting representative organisations in their participative role; to improve the understanding of the Single Market and its challenges by supporting data collection and acquisition activities, analyses and tools;(a) to empower consumers, investors, economic operators, civil society representatives, businesses and authorities at all levels of government to fully and easily access the opportunities of the Single Market and make informed decisions, including by providing information, guidance, services and advice, and supporting financial and digital literacy; to promote the interests of consumers and ensure a high level of consumer protection, product safety, fairness and trust in the internal market; to support the effective implementation and uniform enforcement of consumer protection rules in the Union, and ensure that all consumers, including the most vulnerable, have full access to efficient redress mechanisms and adequate information on markets and consumers rights and to support representative organisations in their participative role; to combat unfair commercial practices and to promote sustainable consumption;

Amendment 46

Proposal for a regulation

Article 3 – paragraph 2 – point b

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(b) to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market, and response to crises; to design, deploy, implement, run, maintain and support the common components of Union-level digital solutions and support the connection to them; to boost the operational, technical, and administrative capacities of national authorities, including customs and tax authorities;deleted

Amendment 47

Proposal for a regulation

Article 3 – paragraph 2 – point c

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(c) to facilitate harmonised standard-setting and reinforce the development of European and international standards, to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law and monitoring of market fragmentation risks, also in relation with the verification of the conformity with the EU acquis by acceding countries, candidate countries and potential candidates;(c) to facilitate harmonised standard-setting and reinforce the development of European and international standards, including high-quality international financial and non-financial reporting and auditing standards; to support business compliance with Union regulations; to enable the inclusive and balanced participation of all relevant stakeholders in setting up standards; to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law and monitoring of market fragmentation risks, also in relation with the verification of the conformity with the EU acquis by acceding countries, candidate countries and potential candidates;

Amendment 48

Proposal for a regulation

Article 3 – paragraph 2 – point e

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(e) to protect the Union’s and its Member States’ economic, financial and other interests from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks, support Member States’ operational cooperation and investigation activities; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments;(e) to protect the Union’s and its Member States’ economic, financial and other interests by preventing and combating national and cross-border fraud including tax and customs fraud, corruption and other illegal activities, including money laundering or any types of conflict of interest, risks related to expenditure, revenue and assets, as well as reputational risks, by supporting the functioning of the EU anti-fraud architecture and Member States’ technical and operational investigation capacities, including the development of digital, data-driven and innovative anti-fraud analytical tools, and their digital interoperability, and to support cooperation activities, including for reporting irregularities, information exchange, and investigations between Member States, and between Member States and the Commission, and Union bodies and agencies;

Amendment 49

Proposal for a regulation

Article 3 – paragraph 2 – point e a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(ea) to support a fair and efficient tax system in the Union through tax policy and the proper implementation of Union law on taxation, by strengthening cooperation, information exchange and the interoperability of Union and national taxation systems through digitalisation and improved administrative capacity of authorities; to improve the taxation systems and tax collection with a view to deliver fair taxation outcomes for citizens and business, enhance Europe’s competitiveness, and protect the Union’s and its Members States’ financial and economic interests from tax fraud in particular VAT fraud, tax evasion, and tax avoidance and profit shifting;

Amendment 50

Proposal for a regulation

Article 3 – paragraph 2 – point f

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(f) to improve evidence-based and digital-ready policymaking, and the use of digital implementation tools, as well as mutualisation of public data, to support the specific objectives set out in points (a) to (e);deleted;

Amendment 51

Proposal for a regulation

Article 3 – paragraph 2 – point g

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(g) to provide relevant and comparable official European statistics as set out in the Annex.(g) to provide high-quality, reliable relevant and comparable official European statistics in a timely and impartial manner and in accordance with the quality criteria laid down in Article 12(1) of Regulation (EC) No 223/2009, as set out in the Annex to this Regulation;

Amendment 52

Proposal for a regulation

Article 3 – paragraph 2 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
2a. The programme has the following horizontal objectives:
(a) to foster cooperation and facilitate exchange of information among national authorities, and between Member States national authorities, the Commission and other Union bodies and agencies in all programme areas, including the preparedness and the economic security of the Single Market, and its response to crises;
(b) to design, deploy, implement, run, maintain and support Union-level digital solutions and support the connection of IT systems and their interoperability, enabling in particular the exchange of data necessary for authorities to fulfil their obligations and to avoid duplicate reporting requirements; to ensure Union sovereignty including by promoting and developing digital services and tools, including based on open source and user-friendliness;
(c) boost the human, operational, technical, and administrative capacities of, and where relevant supporting mutual assistance between, national authorities, including customs, law enforcement, consumer protection, market surveillance, administrative and tax authorities, among other means through the use of digital implementation tools, human capacity building, skills development, training activities and technical equipment;
(d) to improve the understanding of the Single Market and its challenges by supporting data collection and acquisition activities, research, analyses and improve evidence-based and digital-ready policy making as well as mutualising public data, to support the specific objectives set out in points (-aa) to (ea) of paragraph 2;

Amendment 53

Proposal for a regulation

Article 3 – paragraph 3

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
3. The programme shall support the implementation of Union-level legal obligations relating to Single Market resilience and implementation tools, market surveillance, product conformity, standards, public procurement, intellectual property rights, competition policy, financial services policy, anti-money laundering, Union restrictive measures, company and corporate governance law, consumer policy, European statistics, customs legislation, taxation, and anti-fraud, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1 and 2.3. The programme shall support the implementation of Union-level legal obligations relating to Single Market resilience and implementation tools, market surveillance, product conformity, standards, public procurement, intellectual property rights, competition policy, financial services policy, anti-money laundering, Union restrictive measures, company and corporate governance law, consumer policy, European statistics, customs legislation, taxation, and anti-fraud, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1, 2 and 2a.

Amendment 54

Proposal for a regulation

Article 4 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. The indicative financial envelope for the implementation of the programme for the period from 1 January 2028 to 31 December 2034 is set at EUR 6 238 112 000 in current prices.1. The programme envelope for the implementation of Regulation for the period 2028-2034 shall be EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices);

Amendment 55

Proposal for a regulation

Article 4 – paragraph 1 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1a. Within the amount referred to in paragraph 1 and taking into account the general and horizontal objectives as referred to in Article 3(1) and Article 3(2a), the following indicative amounts shall be allocated as follows:
(a) EUR 2 032 053 215 to the objective referred to in Article 3(2), points (a), (-aa) and (c);
(b) EUR 2 997 894 798 to the objective referred to in Article 3(2), point (-ab);
(c) EUR 399 529 485 to the objective referred to in Article 3(2), point (e);
(d) EUR 523 645 215 to the objective referred to in Article 3(2), point (ea);
(e) EUR 918 025 287 to the objective referred to in Article 3(2), point (g);

Amendment 56

Proposal for a regulation

Article 4 – paragraph 4

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
4. The financial envelope referred to in paragraph 1 of this Article and the amounts of additional resources referred to in Article 5 may also be used for technical and administrative assistance for the implementation of the programme, such as preparatory, monitoring, control, audit and evaluation activities, corporate information technology systems and platforms, information, communication and visibility activities, including corporate communication on the political priorities of the Union, and all other technical and administrative assistance or staff-related expenses incurred by the Commission for the management of the programme.4. The financial envelope referred to in paragraph 1 of this Article and the amounts of additional resources referred to in Article 5 may also be used for technical and administrative assistance for the implementation of the programme, such as preparatory, monitoring, control, audit and evaluation activities, corporate information technology systems and platforms, information, communication and visibility activities, including corporate communication necessary for programme awareness and beneficiary information on the political priorities of the Union, and all other technical and administrative assistance or staff-related expenses incurred by the Commission for the management of the programme. In order to ensure maximum availability of the programme to finance actions covered by the objectives of the programme, the total costs of administrative and technical support shall not exceed 5 % of the value of the financial envelope referred to in paragraph 1 of this Article.

Amendment 57

Proposal for a regulation

Article 5 – paragraph 1 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1a. The allocation and implementation of the external assigned revenue as referred to in paragraph 1 of this Article shall be monitored and the Commission shall publish, alongside each annual work programme, a comprehensive overview of all external assigned revenues expected to be mobilised, their origin and their allocated use.

Amendment 58

Proposal for a regulation

Article 6 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. The programme shall be implemented in synergy with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under this programme. The rules of the relevant Union programme shall apply to the corresponding contribution, or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible cost, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support.1. The programme shall be implemented in synergy with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under this programme. The rules of the relevant Union programme shall apply to the corresponding contribution, or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible cost, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support. The Commission shall address synergies between the programme and other Union programmes in the Programme Performance Statement set out in Article 41 (3) (h) of Regulation (EU, Euratom) 2024/2509 and in relevant programming and reporting documents.

Amendment 59

Proposal for a regulation

Article 7 – title

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Third countries associated to the programmeParticipation of third countries in the programme

Amendment 60

Proposal for a regulation

Article 7 – paragraph 1 – introductory part

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. The programme may be opened to the participation of the following third countries through full or partial association, in accordance with the objectives laid down in Article 3 and in accordance with the relevant international agreements or any decisions adopted under the framework of those agreements and applicable to:1. The programme may be opened to the participation of the following third countries through full or partial participation, in accordance with the objectives laid down in Article 3 and in accordance with the relevant international agreements or any decisions adopted under the framework of those agreements and applicable to:

Amendment 61

Proposal for a regulation

Article 7 – paragraph 2 – subparagraph 1 – point e

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(e) where relevant, ensure the protection of security, defence and public order interests of the Union and its Member States.(e) ensure the protection of security, defence and public order interests and, where relevant, the strategic autonomy of the Union and its Member States.

Amendment 62

Proposal for a regulation

Article 7 – paragraph 2 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
2a. For funding provided in the context of customs control equipment, Member States funding needs shall be prioritised and third countries, as referred to in paragraph 1, shall only benefit in the absence of priority funding needs among Member States.

Amendment 63

Proposal for a regulation

Article 8 – paragraph 3

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
3. Where Union funding is provided in the form of a grant, funding shall be provided as financing not linked to costs or, where necessary, under simplified cost options, in accordance with Regulation (EU, Euratom) 2024/2509. Funding may be provided in the form of actual eligible cost reimbursement only where the objectives of an action cannot be achieved otherwise or where this form is necessary to enable other sources of funding, including financing from Member States. .3. Where Union funding is provided in the form of a grant, funding it shall be provided in the form of actual eligible cost reimbursement or, where necessary under simplified cost options, in accordance with Regulation (EU, Euratom) 2024/2509.

Amendment 64

Proposal for a regulation

Article 8 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Article 8a
Co-financing rate
1. The co-financing rate for grants awarded under the programme, where provided in the form of actual eligible cost reimbursement, shall not exceed 95% of the eligible costs.
2. Any funding in excess of the ceiling set out in paragraph 1 of this Article, up to 100% of the eligible costs, shall only be granted in exceptional and duly justified cases, which shall be defined in the work programmes referred to in Article 11.

Amendment 65

Proposal for a regulation

Article 9 – paragraph 2 – point b

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(b) entities established in an associated third country;(b) entities established in a third country participating in the programme;

Amendment 66

Proposal for a regulation

Article 9 – paragraph 2 – point d

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(d) other entities established in non-associated third countries, as listed in the work programme, where the funding of such entities is essential for implementing the action and contributes to the objectives laid down in Article.(d) other entities established in a country which is not participating in the programme, as listed in the work programme, where the funding of such entities is essential for implementing the action and contributes to the objectives laid down in Article 3.

Amendment 67

Proposal for a regulation

Article 9 – paragraph 3

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
3. In addition to Article 168(2) and (3) of Regulation (EU, Euratom) 2024/2509, the associated third countries referred to in Article 7(1) of this Regulation may, where relevant, participate in, and benefit from, any of the procurement mechanisms set out in Article 168(2) and (3) of Regulation (EU, Euratom) 2024/2509. Rules applicable to Member States shall be applied, mutatis mutandis, to participating associated third countries.3. In addition to Article 168(2) and (3) of Regulation (EU, Euratom) 2024/2509, the participating third countries referred to in Article 7(1) of this Regulation may, where relevant, participate in, and benefit from, any of the procurement mechanisms set out in Article 168(2) and (3) of Regulation (EU, Euratom) 2024/2509. Rules applicable to Member States shall be applied, mutatis mutandis, to participating third countries.

Amendment 68

Proposal for a regulation

Article 9 – paragraph 4

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
4. In accordance with Article 136 of Regulation (EU, Euratom) 2024/2509, award procedures affecting security or public order, in particular concerning strategic assets and interests of the Union or its Member States, shall be restricted and eligibility restrictions shall apply to high-risk suppliers in line with EU law, for security reasons.4. In accordance with Article 136 of Regulation (EU, Euratom) 2024/2509, award procedures affecting security or public order, in particular concerning strategic assets and interests of the Union or its Member States, including the protection of the integrity of digital infrastructure, communication and information systems, and related supply chains, shall be restricted and eligibility restrictions shall high-risk suppliers in line with EU law, for security reasons.
Eligibility criteria shall, in particular, for award procedures relating to customs control and scanning equipment, take into account the need for safety, data security, digital sovereignty and of any unintended disclosure of EU data to third countries. In this respect, Union funding awarded under this programme may only be used for the procurement of customs control and scanning equipment from suppliers that are legally established in the Union and not that are not controlled, directly or indirectly by a third-country entity.
By way of derogation from the second subparagraph, procurement from a supplier which is established in the Union but is controlled, directly or indirectly, by a third-country entity shall be eligible if this third-country entity has been subject to screening within the meaning of Regulation (EU) 2019/452 and, where necessary, to appropriate mitigation measures.

Amendment 69

Proposal for a regulation

Article 9 – paragraph 6 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
6a. For actions regarding European statistics, the following legal entities shall be eligible:
(a) national statistical institutes and other national authorities as referred to in Article 5(2) of Regulation (EC) No 223/2009;
(b) for actions supporting collaborative networks, as referred to in Article 15 of Regulation (EC) No 223/2009, bodies operating in the field of statistics other than the authorities referred to in point (a) of this paragraph.
(c) non-profit making entities which are independent of industry, commercial and business or other conflicting interests, and have as their primary objectives and activities the promotion and support of the implementation of the European statistics Code of Practice referred to in Article 11 of Regulation (EC) No 223/2009 or the implementation of new methods of production of European statistics aiming to achieve efficiency gains and quality improvements at Union level.

Amendment 70

Proposal for a regulation

Article 9 – paragraph 6 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
6b. Eligibility criteria shall include the need for accountability and transparency of the allocation of Union funding, enabling monitoring and oversight, and preventing fraud.

Amendment 71

Proposal for a regulation

Article 9 – paragraph 7

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
7. The work programme referred to in Article 110 of Regulation (EU, Euratom) 2024/2509 may further specify the eligibility criteria set out in this Regulation or set additional eligibility criteria for specific actions.7. The work programme adopted in accordance with Article 11 may further specify the eligibility criteria set out in this Regulation or set additional eligibility criteria for specific actions.

Amendment 72

Proposal for a regulation

Article 10 – paragraph 1 – point 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(1) for actions in the area of market surveillance, the market surveillance authorities of the Member States as referred to in Article 10 of Regulation (EU) 2019/1020;(1) for actions in the area of market surveillance, including online, the market surveillance authorities of the Member States as referred to in Article 10 of Regulation (EU) 2019/1020, as well as for actions to further coordinate cooperation between the Commission and national market surveillance;

Amendment 73

Proposal for a regulation

Article 10 – paragraph 1 – point 8

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(8) for actions regarding customs or taxation, customs or tax authorities of Member States and customs or tax authorities of participating associated third countries, provided that the conditions set out in Article 7 of this Regulation are met.(8) for actions regarding customs or taxation, customs or tax authorities of Member States, and EU Customs Authority, and customs or tax authorities of third countries participating in the programme, provided that the conditions set out in Article 7 are met;

Amendment 74

Proposal for a regulation

Article 10 – paragraph 1 – point 8 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(8a) for actions regarding the protection of the financial interests of the Union, including preventing and combatting fraud, corruption and any other illegal activities, the administrative, law enforcement, customs, tax or other competent public authorities, of Members States or in third countries participating in the programme, provided that the conditions set out in Article 7 are met;

Amendment 75

Proposal for a regulation

Article 11 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
The programme shall be implemented bywork programmes as referred to in Article 110 of Regulation (EU, Euratom) 2024/2509.1. The programme shall be implemented by annual work programmes as referred to in Article 110 of Regulation (EU, Euratom) 2024/2509.

Amendment 76

Proposal for a regulation

Article 11 – paragraph 1 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1a. The Commission shall adopt delegated acts in accordance with Article 11c to supplement this Regulation by adopting the work programmes.

Amendment 77

Proposal for a regulation

Article 11 – paragraph 1 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1b. The work programmes shall implement the objectives set out in Article 3. They shall for each action set out in detail the total amount of additional resources referred to in Article 5, and the distribution of those additional resources allocated to the objectives of the programme referred to in Article 3.

Amendment 78

Proposal for a regulation

Article 11 – paragraph 1 c (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1c. Actions set out in the Annex to this Regulation implementing the specific objectives referred to in point (g) of Article 3(2) of this Regulation shall be implemented in accordance with Articles 13, 14 and 17 of Regulation (EC) No 223/2009.

Amendment 79

Proposal for a regulation

Article 11 – paragraph 1 d (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1d. The Commission shall ensure that stakeholders are consulted in the development of the work programmes.

Amendment 80

Proposal for a regulation

Article 11 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Article 11a
Monitoring and reporting
1. Without prejudice to the Performance Regulation, the Commission may adopt delegated acts in accordance with Article 11c to supplement this Regulation by setting out performance indicators to be used, where relevant, in addition to or instead of the indicators set out in Annex I to the Performance Regulation for the purpose of monitoring the implementation of the programme. Such performance indicators shall be used in the assessments and evaluations undertaken by the Commission in accordance with Articles [9 and 10 of the Performance Regulation];

Amendment 81

Proposal for a regulation

Article 11 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Article11b
Exercise of the delegation
1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.
2. The power to adopt delegated acts shall be conferred on the Commission until 31 December 2034. The Commission shall draw up a report in respect of the delegation of power not later than nine months before that date. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.
3. The delegation of power may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.
5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
6. A delegated act adopted shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.

Amendment 82

Proposal for a regulation

Article 13 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. This Regulation shall not affect the continuation or modification of the actions carried out, until their closure, under Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077, which shall continue to apply to those actions.1. This Regulation shall not affect the continuation or modification of the actions carried out under Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077, which shall continue to apply to those actions, until their closure.

Amendment 83

Proposal for a regulation

Annex I a (new)

Table from the text: Text proposed by the Commission
Text proposed by the Commission
Amendment
Annex Ia Budget Nomenclature
The nomenclature for the Single Market and Customs Programme will include the following budget lines:
TitleChapterArticleItemDescription
XXSingle Market and Customs Programme
XX01Support administrative expenditure of the Single Market and Customs Programme
XX0101Support expenditure for Single Market
XX0102Support expenditure for Customs
XX0103Support expenditure for Anti-fraud
XX0104Support expenditure for Fiscalis
XX0105Support expenditure for European Statistics
XX02Single Market
XX0201Internal market, implementation tools and market surveillance
XX020101Completing and improving the functioning of the Single Market
XX020102Reducing fragmentation and administrative burden in the Single Market
XX020103Supporting implementation of Union law through strengthened market surveillance
XX020104Company Law
XX020105Support to competition policy
XX020106Finance and financial services policies
XX0202Consumers
XX020201Promoting interests of consumers and ensuring high level of consumer protection and product safety
XX020202Supporting implementation and enforcement of consumer protection rules
XX020203Ensuring consumers access to redress mechanisms and adequate information
XX0203Standardisation
XX020301Facilitating harmonised standard-setting and reinforcing the development of standards
XX020302Ensuring effective design, uniform interpretation and implementation as well as enforcement of Union law
XX03Customs
XX0301Supporting the Customs Union
XX0302Development and management of the EU Customs Data Hub
XX0303Supporting detection and control capabilities and ensure coordinated controls
XX04Anti-fraud
XX0401Anti-fraud measures
XX040101Preventing and combatting fraud, corruption and any other illegal activities affecting the financial interests of the Union
XX040102Support cooperation activities in anti-fraud
XX05Fiscalis
XX0501Cooperation in the field of taxation
XX0502Implementation of Union law on taxation
XX06European statistics
XX0601Producing and disseminating high-quality European statistics

The Single Market is at the heart of the European project. It is the engine of our economies, the springboard to our businesses and safe home for European consumers. As we enter a new financial cycle, the Single Market is under pressure. In addition to persistent challenges, including inter alia regularity fragmentation, unjustified internal barriers, limitations in enforcement, the internal market is also faced with unprecedented challenges in a volatile geopolitical situation. These include an intensified global competition, a weaponization of dependencies, the rise of digital markets, sharp inflows of non-compliant and illegal goods, and mounting threats to the Union’s financial interests, including by fraud and illegal activities.

The Single Market is our best anchor for stability, driver for prosperity and shield to counter external pressure. However, to achieve its full potential and secure the integrity of our internal market, protecting the interests of our economies, business and citizens, we need to build on its strengths and reduce its weaknesses. A collective and coordinated Union response, to strengthen the Single Market, our Union’s interests and our resilience, will be key. The Single Market and Customs Programme will be a critical and strategic instrument to achieve this.

As part of the post-2027 Multiannual Financial Framework (MFF) package, the Commission proposes a new Single Market and Customs Programme (SMCP) for the 2028-2034 period, bringing together four programmes, supporting activities in different policy areas, under one consolidated framework. The SMCP aims to strengthen the Single Market, the Customs Union, tax cooperation and the fight against fraud. The reduced design aims to foster flexibility, simplification and synergies, supporting the Union’s horizontal policy mainstreaming priorities.

Overall, the IMCO Report welcomes the new Single Market and Customs Programme and supports the objective to increase synergies with a more integrated approach to improve the well-functioning internal market. With the SMCP, key and interconnected policy areas such as customs, market surveillance and anti-fraud activities, which are operationally closely connected, are strategically brought together under the same financial envelope and governance model. The Report also reflects the European Parliament position on the overall EU long-term budget for the period 2028-2034 as adopted in the MFF Interim Report in April, and welcomes the increase of the total financial envelope of the SMCP of approximately ten percent given the criticality of strengthening the Single Market in times of increased pressure and uncertainty.

Nevertheless, the IMCO Report proposes several key changes to enhance the overall package, improve clarity on key objectives, and strengthen the governance structure of the programme.

Accountability and predictability

While the Rapporteur sees merit in a flexible approach, in particular in regard to responsiveness to changing needs and circumstances over time, this must be balanced by an adequate level of predictability, transparency, and mechanisms for accountability. This is important for several reasons. To provide enough predictability for beneficiaries, to ensure consistency and financial continuity for core objectives, systems and legally mandated activities, and to ensure that democratic oversight, control and governance is safeguarded. In this context, the Report proposes, inter alia, more clearly defined programme objectives, an improved structure on horizontal versus programme specific objectives, aligned with a budget breakdown allocating funds to the respective key elements of the programme accordingly.

Clarity on objectives

The Report aims to clarify the objectives of the programme, while maintaining a simpler, yet comprehensive structure. Specifically, the text reinforces key elements including to improve the well-functioning of the Single Market, strengthen the EU customs union, empower and protect consumers, ensuring fair competition, as well as protect the Union’s financial interests, including by supporting and strengthening anti-fraud activities. In addition, the Rapporteur proposes a streamlined structure with the aim to make sub-objectives to a larger extent mutually exclusive and collectively exhaustive, as well as align Article 3 on programme objectives to the proposed budgetary allocation. This improves the link between objectives and budget allocations, enabling better oversight, legal basis for prioritisation and stronger governance.

Monitoring, reporting and evaluation

A strong performance framework is key to monitor and evaluate the progress and performance of the Programme. Increased flexibility cannot come at the expense of oversight, monitoring, and evaluation. Nevertheless, the Report recognises the value in the horizontal performance framework in the new MFF cycle and hence refrains from introducing programme specific provisions on reporting, monitoring, and evaluation. The Rapporteur stresses, however, that the new centralized Performance Regulation needs to deliver clear, timely, meaningful and comparable performance mechanisms and indicators to ensure that the programme can be properly monitored and scrutinized, and its impact is comprehensively assessed and evaluated.

Implementation

Furthermore, the Report suggests introducing delegated acts for the adoption of work programmes. This would give Parliament clear information rights and allow better oversight and scrutiny of the implementation of the programme. Considering the programme’s strategic importance for the Single Market and the Union, such a mechanism is important for adequate democratic oversight and governance.

Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur declares that he included in his report input on matters pertaining to the subject of the file that he received, in the preparation of the report, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:

Table from the text: 1. Interest representatives falling within the scope of the
1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register
European Commission
Government of Sweden
National Board of Trade Sweden
The European Consumer Organisation (BEUC)
European Public Prosecutor's Office (EPPO)
European Committee of the Regions (CoR)
European Economic and Social Committee (EESC)
Ministry of the Environment, Climate Protection and the Energy Sector Baden -Württemberg
European-Anti Fraud Office (OLAF)
European Court of Auditors (ECA)
2. Representatives of public authorities of third countries, including their diplomatic missions and embassies

The list above is drawn up under the exclusive responsibility of the rapporteur.

Where natural persons are identified in the list by their name, by their function or by both, the rapporteur declares that he has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.

25.6.2026

for the Committee on the Internal Market and Consumer Protection

on the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

(COM(2025)0590 – C100198/2025 – 2025/0590(COD))

Rapporteur for budgetary assessment: Danuše Nerudová

The Committee on Budgets has carried out a budgetary assessment of the proposal under Rule 58 of the Rules of Procedure and has reached the following conclusions:

The Committee on Budgets,

A.whereas the proposal brings together parts of five separate programmes existing under the current multiannual financial framework (MFF), creating therefore a single envelope in the area of the single market, customs, taxation and anti-fraud;

B.whereas in the current geopolitical context, removing barriers and reducing fragmentation is essential to unlocking new opportunities of growth across the economies of the Union and its Member States;

C.whereas the absence of indicative sub-envelopes in the single market and customs programme’s (SMCP) budgetary architecture affords the Commission a degree of discretion over spending priorities during implementation that is incompatible with the principle of sound financial management and with the prerogatives of the budgetary authority; whereas the establishment of transparent sub-allocations per programme strand is a prerequisite for effective parliamentary scrutiny and accountability;

D.whereas customs duties constitute a traditional own resource of the Union, and the effective functioning of customs authorities is therefore directly linked to the protection of the Union budget; whereas the proliferation of low-value consignments from third countries, often misclassified or undervalued, represents a direct threat to Union budget revenues, compounded by the exponential growth of e-commerce which has substantially increased the volume and complexity of customs operations without a commensurate increase in the resources allocated to customs authorities under the current MFF;

E.whereas the presence of low-cost imported goods from third countries, frequently placed on the Union market in non-compliance with Union safety, environmental, labelling and consumer protection standards, creates unfair competitive conditions for small and medium-sized enterprises (SMEs) based in the EU that bear the full cost of regulatory compliance; whereas the programme should contribute to addressing this asymmetry through strengthened market surveillance and customs enforcement at the Union’s external borders;

F.whereas the rapid growth of e-commerce has significantly increased low-value imports, creating substantial challenges for the competitive position of Union businesses and for customs and market surveillance authorities in ensuring compliance with Union standards; whereas the EU Customs Reform introduced a Union handling fee per parcel in order to tackle high e-commerce volumes, applicable from July 2026;

G.whereas the European Court of Auditors delivered its Opinion 08/2026;

H.whereas the European Economic and Social Committee delivered its Opinion INT/1104;

I.whereas the 2026 Annual Single Market and Competitiveness Report noted that only 20.6 % of single market procedures are fully available online for cross-border users, imposing an unnecessary administrative burden on citizens, entrepreneurs and businesses, in particular micro-companies and SMEs, and limiting their ability to fully benefit from the single market;

1.Considers that the programme envelope should be increased from EUR 6.2 billion (EUR 5.5 billion in 2025 prices) to EUR 6.9 billion (EUR 6.1 billion in 2025 prices), in order to deepen the single market while promoting convergence, strengthen the capacity of customs and market surveillance authorities, and protect the safety, security, and financial and economic interests of the Union and its Member States;

2.Considers that sufficient resources, including human, technical and IT resources, must be available from the outset and throughout the entire programming period of the 2028-2034 MFF to ensure an effective implementation of the SMCP, while ensuring that existing resources are used efficiently and avoiding unnecessary administrative burdens; underlines that customs authorities must be equipped with the digital tools, risk-profiling capacities and inter-agency coordination mechanisms necessary to detect and intercept non-compliant consignments at scale, including through the development and deployment of data analytics models and artificial intelligence-based risk assessment systems, as well as to ensure interoperability between national databases;

3.Stresses that the growth of e-commerce has resulted in a significant workload increase for customs authorities, which must therefore be provided with appropriate resources to carry out their functions; recalls that the new European Customs Authority Agency will be established in order to support and coordinate the work of national customs authorities; underlines that customs duties constitute a traditional own resource of the Union and that customs authorities therefore serve the interest of the Union as a whole;

4.Considers that, while some degree of flexibility would enable timely adjustment to evolving spending priorities, above all in view of the on-going review of the EU’s customs code and the EU anti-fraud architecture, predictability and internal safeguards should be ensured in particular for mandatory programme functions; strongly deplores the lack of breakdown of the budget of SMCP; notes that this would give the Commission great latitude to shift and decide on spending priorities during implementation; expresses concern that the overly aggregated budgetary architecture would substantially facilitate transfers not subject to budgetary authority decisions; stresses that simplification and flexibility must not come at the expense of transparency and oversight of the budgetary authority; further regrets that the impact assessment accompanying the proposal does not sufficiently analyse how flexibility mechanisms should be prioritised or balanced across strands with differing operational needs, cost structures and implementation horizons; strongly recommends, therefore, that the basic act include indicative sub-envelopes for core programme functions, and that decision-making criteria and documentation requirements governing the use of carry-overs, external assigned revenue and cumulative funding under Articles 4 to 6 are defined;

5.Stresses, in particular, that flexibility must not jeopardise the continuity of mandatory programme functions, which require predictable long-term investment, namely customs IT systems, taxation IT systems, the Anti-Fraud Information System, the Irregularity Management System and European statistics, and underlines the importance of introducing prioritisation safeguards in the basic act to ensure that these systems are adequately protected in the context of internal reallocations during annual programming;

6.Recalls that the budgetary nomenclature must be established in line with Article 47(2) of Regulation (EU, Euratom) 2024/2509 (the Financial Regulation), which provides that each title must correspond to a policy area and each chapter, as a rule, to a programme or an activity, in line with the principles of specification, sound financial management and transparency; considers, therefore, that the basic act should include a budgetary nomenclature that adequately reflects the sub-envelopes established in the basic act, with reference amounts for specific objectives; recommends that the Committee on the Internal Market and Consumer Protection amend the proposal to include an annex defining the nomenclature of the programme; insists that the budgetary nomenclature forms an integral part of Parliament’s negotiating position and must be discussed in interinstitutional negotiations; considers, in this regard, that the revised Legislative Financial and Digital Statement (LFDS) must form part of the final political agreement;

7.Deplores the lack of a sufficiently detailed indicative budgetary nomenclature proposed in the LFDS; considers that this will hamper the budgetary authority’s ability to steer accurately policy priorities in the annual budgetary procedure; expresses concerns that the overly aggregated budgetary architecture would dramatically increase the Commission’s discretion in transferring and reallocating resources without a decision from the budgetary authority, and would severely limit parliamentary oversight; recommends, therefore, a more detailed nomenclature that properly reflects the objectives and structure of SMCP and enhances transparency, accountability and parliamentary control;

8.Insists that sufficiently detailed and sound legislation, with an appropriate level of governance, is a condition for proper budgetary decision-making and adequate parliamentary oversight during budget implementation; recommends introducing provisions to strengthen control over how the budget is mobilised and spent; considers that the so-called steering mechanism can in no way be a substitute for Parliament’s legislative and budgetary powers, and cannot be conceived without a sound governance architecture that ensures the effective exercise of such powers;

9.Believes that all substantive policy choices such as programme objectives, spending priorities, financial allocations, funding rates, eligibility, selection and award criteria, conditions, definitions and calculation methods must be determined in the basic act, with full respect for Parliament’s prerogatives as a co-legislator and one arm of the EU’s budgetary authority, and that any non-essential elements entailing policy choices that are not included in the basic act must be adopted through delegated acts, including work programmes, where appropriate;

10.Underlines that, given the diversity of activities covered by SMCP, consolidation into a single framework will require an appropriate level of governance, a coherent prioritisation system, transparent resource allocation and robust monitoring and evaluation mechanisms, thereby ensuring efficient resource use and avoiding duplication and unnecessary complexity; stresses, with a view to reducing the administrative burden, the importance of modernising and standardising digital infrastructure and ensuring the practical usability of Union-level digital tools for administrations and economic operators across all Member States, as well as for enforcement-related activities, in order to ensure that goods placed on the Union market comply with applicable Union safety, environmental and consumer protection rules;

11.Takes note of the suggested complementarity between SMCP and other programmes such as National and Regional Partnership Plans, the European Competitiveness Fund, Horizon Europe, the Connecting Europe Facility and Global Europe; highlights that while synergies and coordination between programmes are important, their governance structures must preserve their distinct objectives, legal basis and decision-making autonomy; emphasises, in this context, that SMCP should retain its specific focus on the proper functioning and enforcement of the single market and should not be driven by broader competitiveness objectives; stresses that enhanced complementarity between instruments must not come at the expense of traceability of expenditure or the prerogatives of the budgetary authority nor lead to double funding; underlines that the contribution of SMCP to operations financed jointly with other instruments must be explicitly identifiable at all stages of the budgetary cycle; stresses, in this regard, that any such contribution must be duly reflected in the programme performance statement for the SMCP programme; notes, in particular, that programmes supporting digital infrastructure, customs cooperation and product compliance databases should be coordinated with other Union instruments to maximise the effectiveness of enforcement across the single market without undermining the transparency of these financial actions and of other Union programmes; insists that the budgetary authority retain full control over how resources are combined across instruments and over the effective contribution of each programme to EU priorities, specifically through detailed budgetary nomenclature; stresses that enhanced complementarity between programmes must not lead to disproportionate complexity for beneficiaries; calls for EU funding to be clearer, more accessible and more coherent in order to facilitate uptake and maximise the impact of investments;

12.Calls for the programme to support simplified procedures and practical digital tools, in particular those designed to reduce cross-border compliance costs, that enable SMEs to operate more easily across the single market and reduce the burden created by fragmentation and administrative complexity;

13.Recommends the lead committee to ensure that entities participating in actions involving the development, deployment or use of IT systems and digital tools under this programme retain full control over critical infrastructures and data to protect the financial interests of the Union; stresses the importance of relying on the use of open standards, ensuring transparency of software components, and safeguarding against strategic dependencies on third-country providers;

14.Stresses that the use of external assigned revenue under SMCP must be clearly circumscribed, fully transparent and subject to effective parliamentary scrutiny, while fully respecting the prerogatives of the budgetary authority; takes note, in that regard, of the provisions relating to additional contributions to the programme; recalls the importance of ensuring the traceability of external assigned revenue; underlines that, should the lead committee consider amending provisions relating to external assigned revenue, this should be done in coordination with the Committee on Budgets and the other committees in order to ensure a consistent approach; calls on the Commission to publish, alongside each annual work programme, a comprehensive overview of all external assigned revenue expected to be mobilised, their origin and their allocated use, and underlines that any broadening of the scope of external assigned revenue beyond that expressly provided for in the basic act must require the prior agreement of the budgetary authority;

15.Stresses that public procurement accounts for 15 % of EU GDP and that, in the light of the upcoming revision of the directives, particular focus should be given to actions that support the integration of qualitative, environmental, social and innovation-related considerations into public procurement procedures through the systematic use of the best price-quality ratio, rather than only relying on lowest-price criterion; notes that such actions can include capacity-building and guidance for contracting authorities on how to apply those criteria in the context of the award of public contracts, while safeguarding the principles of transparency, equal treatment and fair competition;

16.Recalls the proposal for a regulation on establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities (the ‘performance regulation’), which establishes a single streamlined list for performance indicators and monitoring and evaluation provisions, some of which are relevant for SMCP; expresses concern that the highly heterogeneous activities funded under SMCP might affect the reliability of the performance indicators, and calls for clearer identification of strand-specific results and greater emphasis on results rather than outputs, while avoiding an increase in administrative burdens and ensuring the proportionality of requirements and harmonised national data-quality requirements; underlines that any change to the architecture, objectives and eligible actions under the programme will need to be appropriately reflected in Annex I of the performance regulation, as part of the process of amending and negotiating that regulation; points out that, while sectoral legislation can supplement the performance regulation, for instance as regards programme evaluations, it should remain consistent with the provisions of that regulation;

17.Calls for the programme to support the development of a fair, competitive and more coherent single market based on clear, consistent and effectively enforced rules, in order to ensure a level playing field, reduce legal fragmentation, promote fair competition and regulatory clarity, and improve access to clear and predictable cross-border rules;

18.Stresses that the programme should ensure a sufficient level of administrative capacity, digital preparedness and enforcement capability, to prevent a de facto multi-speed single market; underlines that customs, market surveillance, anti-fraud and digital implementation capacities must be supported in a balanced manner across the Union, so that all Member States can effectively enforce Union law and ensure a comparable level of protection for citizens, consumers and businesses;

19.Calls for the programme to support, where relevant, the continuity and completion of strategic projects launched under previous Union instruments, including projects started under the Recovery and Resilience Facility, in particular in the areas of digitalisation, customs, market surveillance and anti-fraud.

Short justification

The proposal put forward by the European Commission seeks to merge four existing programmes into a single, streamlined instrument, with the objective of contributing to the smooth functioning of the Single Market and the Customs Union, while supporting taxation and anti-fraud objectives and fostering greater synergies across policy areas. The imperative of flexibility underlying this approach, including the possibility of transferring funds between priorities and adapting to emerging needs, is fully understood and reflects the need for a more coherent and efficient use of Union resources. However, this increased flexibility does not provide sufficient guarantees in terms of transparency, accountability, and democratic scrutiny, particularly for the European Parliament, as the proposal does not clearly define prioritisation between core functions, lacks clear implementation trajectories, and does not require work programmes to demonstrate alignment with policy needs. In line with the observations of the European Court of Auditors, the draft opinion therefore aims to restore an appropriate balance by strengthening monitoring, reporting, and evaluation requirements, ensuring that work programmes clearly identify priorities, expected progress, and measurable outcomes, and facilitating meaningful political scrutiny. Furthermore, while the integration of Fiscalis into a broader instrument is understood in light of the objective of simplification, its disappearance as a stand-alone programme raises specific concerns, especially given the strong performance, clear Union added value, and tangible revenue gains demonstrated by its interim evaluation. The draft opinion therefore seeks to clarify and reinforce the tax policy and statistical strands of the programme by reaffirming their objectives, embedding tax priorities more explicitly in the regulation, and ensuring that eligibility criteria and implementation measures reflect the programme’s role in supporting tax authorities, improving tax collection, and combating tax fraud, tax evasion, and tax avoidance. In doing so, the opinion supports the overall objectives of the Commission’s initiative while ensuring that flexibility is balanced with robust guarantees for transparency, effective oversight, and the protection of the Union’s core taxation and statistical interests.

AMENDMENTS

The Committee on Economic and Monetary Affairs submits the following to the Committee on the Internal Market and Consumer Protection, as the committee responsible:

Amendment 1

Proposal for a regulation

Recital 5

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(5) The programme is to be implemented in accordance with Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council9 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities, including rules for ensuring a uniform application of the principles of ‘do no significant harm’ and gender equality referred to in Article 33(2), points (d) and (f), of Regulation (EU, Euratom) 2024/2509 respectively,the principles of preparedness and climate resilience by design, rules for monitoring and reporting on the performance of Union programmes and activities, rules for establishing a Union funding portal, rules for the evaluation of the programmes, as well as other horizontal provisions applicable to all Union programmes such as those on information, communication and visibility.(5) The programme is to be implemented in accordance with Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council9 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities, including rules for ensuring a uniform application of the principles of ‘do no significant harm’ and gender equality referred to in Article 33(2), points (d) and (f), of Regulation (EU, Euratom) 2024/2509 respectively,the principles of preparedness and climate resilience by design, rules for monitoring and reporting on the performance of Union programmes and activities, rules for establishing a Union funding portal, rules for the evaluation of the programmes, as well as other horizontal provisions applicable to all Union programmes such as those on information, communication and visibility. The Commission should ensure sound financial management and transparency in the implementation of the programme. Transparency should include publication of allocation criteria and details on progress towards measurable objectives.
9 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-9 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-

Amendment 2

Proposal for a regulation

Recital 7

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(7) The Single Market is governed by the fundamental principles of free movement of goods, services, people, and capital and has been a major contributor to growth, competitiveness and employment. A well-functioning and safe-guarded Single Market is a pre-requisite for a competitive, safe and secure Union economy and for advancing the Savings and Investments Union. As stressed by the new approach proposed by the Single Market Strategy, more action is needed to address the barriers, stimulate reforms, reduce fragmentation and complete the Single Market, especially in the context of new global challenges.This has been and will continue to be reinforced by an effective cohesion policy as an additional key condition for the success of the Single Market. The Member States and the Commission share the responsibility for enforcing Union law to ensure compliance with Single Market rules and to protect people’s and businesses’ rights. The Union-level responsibility combines three main aspects: removal of barriers, collaboration between Member States, and corrective implementation and enforcement actions and stimulating reforms. Barriers such as knowledge and data gaps, and gold plating are obstacles for citizens, consumers, businesses, investors, economic operators to access and operate within the Single Market. Capacity building, administrative and operational cooperation, including digital cooperation, and integration among Member States and between Member States and the Commission remain suboptimal and could be reinforced to improve efficiency and a level-playing field. Low efficiency and lack of flexibility in rulemaking, standard setting and enforcement may hamper their adaptability. There is a need to combine the infrastructure accompanying and enabling the lifting of internal barriers and the infrastructure protecting the external borders of the Single Market.(7) The Single Market is governed by the fundamental principles of free movement of goods, services, people, and capital and has been a major contributor to growth, competitiveness and employment. A well-functioning and safe-guarded Single Market is a pre-requisite for a competitive, safe and secure Union economy and for advancing the Savings and Investments Union. As stressed by the new approach proposed by the Single Market Strategy, more action is needed to address the barriers, stimulate reforms, reduce fragmentation and complete the Single Market, especially in the context of new global challenges.This has been and will continue to be reinforced by an effective cohesion policy as an additional key condition for the success of the Single Market. The Member States and the Commission share the responsibility for enforcing Union law to ensure compliance with Single Market rules and to protect people’s and businesses’ rights. The Union-level responsibility combines three main aspects: removal of barriers, collaboration between Member States, and corrective implementation and enforcement actions and stimulating reforms. Barriers such as knowledge and data gaps, administrative complexity, in particular in cross-border activities, and gold plating are obstacles for citizens, consumers, businesses, investors, economic operators to access and operate within the Single Market. Capacity building, administrative and operational cooperation, including digital cooperation, and integration among Member States and between Member States and the Commission remain suboptimal and could be reinforced to improve efficiency and a level-playing field. Low efficiency and lack of flexibility in rulemaking, standard setting and enforcement may hamper their adaptability. There is a need to combine the infrastructure accompanying and enabling the lifting of internal barriers and the infrastructure protecting the external borders of the Single Market.

Amendment 3

Proposal for a regulation

Recital 8

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(8) Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/209311 , the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council12 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council13 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council14 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council15 , contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council16 funds actions which aim to prevent and combat fraud, corruption and other illegal activities such as money-laundering, affecting the Union's financial interests and to foster Member States’ cooperation in this field among one another and with the Commission.(8) Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/209311 , the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council12 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council13 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council14 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, which are essential for the effective implementation of Union law, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council15 , contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council16 funds actions which aim to prevent and combat fraud, corruption and other illegal activities such as money-laundering, affecting the Union's financial interests and to foster Member States’ cooperation in this field among one another and with the Commission.
11 Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj).11 Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj).
12 Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/690/oj).12 Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/690/oj).
13 Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021 establishing the Customs programme for cooperation in the field of customs (OJ L 87, 15.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/444/oj).13 Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021 establishing the Customs programme for cooperation in the field of customs (OJ L 87, 15.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/444/oj).
14 Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/847/oj).14 Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/847/oj).
15 Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (OJ L 234, 2.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1077/oj).15 Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (OJ L 234, 2.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1077/oj).
16 Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: http://data.europa.eu/eli/reg/2021/785/oj).16 Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: http://data.europa.eu/eli/reg/2021/785/oj).

Amendment 4

Proposal for a regulation

Recital 9

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(9) With economic and security uncertainty caused by geopolitical challenges and trade tensions, the Single Market is our anchor for stability and resilience. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, an adequate level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits.(9) With economic and security uncertainty caused by geopolitical challenges and trade tensions, as well as other challenges such as customs and VAT fraud and excise fraud, the Single Market is our anchor for stability and resilience. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, an adequate level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits.

Amendment 5

Proposal for a regulation

Recital 10

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(10) Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product conformity, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud.(10) Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product conformity, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud, given their cross-border nature and impact on the integrity of the Single Market.

Amendment 6

Proposal for a regulation

Recital 11

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(11) It is therefore appropriate to establish a programme to enhance and deepen the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, with a design fostering flexibility, simplification and synergies, and supporting the horizontal policy mainstreaming priorities including what is set out in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council17 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. A continuous and agile funding should be ensured in the areas of the Single Market, customs, taxation and anti-fraud, including funding for cooperation between national administrations encompassing activities such as streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response framework.(11) It is therefore appropriate to establish a programme to enhance and deepen the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, with a design fostering flexibility, simplification and synergies, and supporting the horizontal policy mainstreaming priorities including what is set out in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council17 establishing a budget expenditure tracking and performance framework and other horizontal tax rules for the Union programmes and activities. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. A continuous and agile funding should be ensured in the areas of the Single Market, customs, taxation and anti-fraud, including research, funding for cooperation between national administrations encompassing activities such as streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response framework. While the overall objective is to enhance coherence, simplify access to Union funding, and reduce administrative burden, such increased flexibility must be accompanied by clear safeguards to ensure transparency and accountability. A high level of democratic accountability should be maintained through the transparent allocation of resources, clearly defined measurable objectives and prioritisation criteria enabling effective scrutiny of funding and performance. In order to ensure compliance with the principle of sound financial management, the programme is to be subject to both ex ante and ex post evaluations, in accordance with Article 34 of Regulation (EU, Euratom) 2024/2509. Internal control systems, including ex ante financial verifications and ex post controls and audits, are therefore to be established, in the spirit of Regulation (EU, Euratom) 2024/2509, to ensure effective monitoring, evaluation and financial risk management while remaining streamlined and avoiding unnecessary complexity.
17 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-17 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-

Amendment 7

Proposal for a regulation

Recital 12

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(12) In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and national authorities and with stakeholders; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human competency building; (f) joint tools, methods, data and statistics to support policy making (g) other actions to achieve the general and specific objectives, such as innovation, testing.(12) In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and national authorities and with stakeholders; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human competency building; (f) joint tools, methods, data and statistics to support policy making and anti-fraud investigations, in particular into VAT fraud and excise fraud; (g) other actions to achieve the general and specific objectives, such as innovation, testing.

Amendment 8

Proposal for a regulation

Recital 13

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(13) In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information and advice on the functioning of the Single Market and their rights and obligations under Union law. Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation, anti-fraud policies and the Customs Union should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds.(13) In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information and advice on the functioning of the Single Market and their rights and obligations under Union law. Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation, anti-fraud reporting, investigations and policies and the Customs Union should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds.

Amendment 9

Proposal for a regulation

Recital 14

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(14) The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, and contract law, and by ensuring a high level of consumer protection, including protection of passenger rights, and market surveillance, financial literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States and the Commission, in particular cooperation and increased synergies between various national authorities, including national enforcement bodies, as well as cooperation between Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders. It should allow to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics. There is a need to implement cohesive digital solutions that facilitate and simplify doing business in the Union and with third countries and seize opportunities offered by the Single Market and Customs Union for citizens, consumers, investors and businesses, while respecting the Union’s climate objectives. Union coordinated platforms ensure cooperation among Member State’s authorities reducing fragmentation and duplication of efforts. Digital implementation tools reduce administrative burdens and create transparency. Different tools are designed to create synergies that facilitate and simplify doing business in the Union and in their international trade operations, enhancing day-to-day efficiency for businesses, fostering greater economic integration and drive innovation throughout the Union.(14) The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, and contract law, and by ensuring a high level of consumer protection, including protection of passenger rights, and market surveillance, financial literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States and the Commission, in particular cooperation and increased synergies between various national authorities, including national enforcement bodies, as well as cooperation between Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders. It should allow to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics and promote research and independent impact assessments. There is a need to implement cohesive digital solutions that facilitate and simplify doing business in the Union and with third countries and seize opportunities offered by the Single Market and Customs Union for citizens, consumers, investors and businesses, while respecting the Union’s climate objectives. Union coordinated platforms ensure cooperation among Member State’s authorities, as well as between Member States’ authorities and the Union, reducing fragmentation and duplication of efforts. Digital implementation tools reduce administrative burdens, create transparency and support VAT and excise anti-fraud actions. Different tools are designed to create synergies that facilitate and simplify doing business in the Union and in their international trade operations, enhancing day-to-day efficiency for businesses, fostering greater economic integration and drive innovation throughout the Union.

Amendment 10

Proposal for a regulation

Recital 15

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(15) European statistics are essential, as they underpin the design, monitoring and evaluation of all Union policies and empower all members of society to make informed decisions and to actively participate in the democratic process. Relevant and comparable official European statistics should be produced and disseminated to provide valuable insights and address knowledge gaps, allowing citizens, consumers, investors and businesses to benefit fully from the Single Market. In view of its horizontal character, the legal framework for the development, production and dissemination of European statistics established by Regulation (EC) No 223/2009 of the European Parliament and of the Council18 is subject to specific requirements, and in particular those laid down in that Regulation, with regard to respect for statistical principles, as well as the functioning of the European Statistical System and its governance, including the role and tasks assigned to the European Statistical System Committee and to the Commission (Eurostat), and the establishment and implementation of the programming of the statistical activities.(15) European statistics are essential, as they underpin the design, monitoring and evaluation of all Union policies and empower all members of society, including policy makers, businesses, academia, citizens and the media to make informed decisions and to actively participate in the democratic process. High-quality, timely, reliable and comparable official European statistics should be produced and disseminated to provide valuable insights and address knowledge gaps, allowing citizens, consumers, investors and businesses to benefit fully from the Single Market. Funding should support the production of high-quality European statistics, modernising statistical systems, promoting statistical innovation and integrating digital tools to improve accuracy and speed. In view of its horizontal character, the legal framework for the development, production and dissemination of European statistics established by Regulation (EC) No 223/2009 of the European Parliament and of the Council18 is subject to specific requirements, and in particular those laid down in that Regulation, with regard to respect for statistical principles, as well as the functioning of the European Statistical System and its governance, including the role and tasks assigned to the European Statistical System Committee and to the Commission (Eurostat), and the establishment and implementation of the programming of the statistical activities.
18 Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, p. 164, ELI: http://data.europa.eu/eli/reg/2009/223/oj).18 Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, p. 164, ELI: http://data.europa.eu/eli/reg/2009/223/oj).

Amendment 11

Proposal for a regulation

Recital 17

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(17) The programme aims to foster consumer and investor trust in the Single Market and the Customs Union by ensuring a high-level of consumer protection, including the protection of passengers, product safety and consumer empowerment, thereby enabling consumers to fully benefit from the Single Market and to contribute to a competitive, innovative, and dynamic Single Market. The programme should safeguard consumers’ safety and rights as well as their legal and economic interests through concrete and effective measures which support, supplement and monitor the policy implemented by the Member States. Moreover, consumers should be empowered and encouraged to make sustainable and informed choices. It is necessary to ensure that consumer protection, rights and product safety requirements are effectively implemented, uniformly enforced, and consistently upheld across the Union, thereby contributing to the creation of a level-playing field for consumers, investors and businesses. Consumer organisations at both national and Union-level play a crucial role in promoting the interests of consumers, representing the interests of consumers in policy making, providing independent advice, raising awareness, and supporting consumers, in particular in-court and out-of-court in dispute resolution and in helping them understand and exercise their rights effectively. The programme should strengthen the role and capacity of consumer organisations and European Consumer Centres to enable them to offer tailored guidance and advice to individual consumers. Furthermore, the programme should support cooperation between national competent authorities, including those entrusted with the enforcement of consumer law and operating in accordance with Regulation (EU) 2017/2394 and those carrying out enforcement tasks with regard to passenger rights in accordance with Regulation (EU) 2021/782, Regulation (EU) No 181/2011, Regulation (EU) No 1177/2010, Regulation (EC) No 261/2004 and Regulation (EC) No 1107/2006. Capacity building measures are required to adapt investigation techniques and enforcement tools to the technological developments, such as the use of artificial intelligence. Measures are also necessary to strengthen the capacity of, and cooperation between market surveillance authorities responsible for monitoring product safety, notably through the Union’s Safety Gate Rapid Alert System for dangerous products operating in accordance with Regulation (EU) 2023/988 of the European Parliament and of the Council19 and the Information and Communication System for Market Surveillance (ICSMS) under Regulation (EU) 2019/1020 of the European Parliament and of the Council20 .(17) The programme aims to foster business, consumer and investor trust in the Single Market and the Customs Union by ensuring proportionality in regulatory burden, efficient processes and a high-level of consumer protection, including the protection of passengers, consumers of financial services, product safety and consumer empowerment, thereby enabling consumers to fully benefit from the Single Market and to contribute to a competitive, innovative, and dynamic Single Market. The programme should safeguard consumers’ safety and rights as well as their legal and economic interests through concrete and effective measures which support, supplement and monitor the policy implemented by the Member States. Moreover, consumers should be empowered and encouraged to make sustainable and informed choices. In the area of financial services, that includes ensuring that consumers and end-users, through strengthening financial literacy and understanding of the sector, are equipped to understand the risks and costs of different categories of financial products and services. It is necessary to ensure that consumer protection, rights and product safety requirements are effectively implemented, uniformly enforced, and consistently upheld across the Union, thereby contributing to the creation of a level-playing field for consumers, investors and businesses. Consumer organisations at both national and Union-level play a crucial role in promoting the interests of consumers, representing the interests of consumers in policy making, providing independent advice, raising awareness, and supporting consumers, in particular in-court and out-of-court in dispute resolution and in helping them understand and exercise their rights effectively. The programme should strengthen the role and capacity of consumer organisations and European Consumer Centres to enable them to offer tailored guidance and advice to individual consumers. Furthermore, the programme should support cooperation between national competent authorities, including those entrusted with the enforcement of consumer law and operating in accordance with Regulation (EU) 2017/2394 and those carrying out enforcement tasks with regard to passenger rights in accordance with Regulation (EU) 2021/782, Regulation (EU) No 181/2011, Regulation (EU) No 1177/2010, Regulation (EC) No 261/2004 and Regulation (EC) No 1107/2006. Capacity building measures are required to adapt investigation techniques and enforcement tools to the technological developments, such as the use of artificial intelligence. Measures are also necessary to strengthen the capacity of, and cooperation between market surveillance authorities responsible for monitoring product safety, notably through the Union’s Safety Gate Rapid Alert System for dangerous products operating in accordance with Regulation (EU) 2023/988 of the European Parliament and of the Council19 and the Information and Communication System for Market Surveillance (ICSMS) under Regulation (EU) 2019/1020 of the European Parliament and of the Council20 .
19 Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 May 2023 on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council and Directive (EU) 2020/1828 of the European Parliament and the Council, and repealing Directive 2001/95/EC of the European Parliament and of the Council and Council Directive 87/357/EEC (OJ L 135, 23.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg/2023/988/oj).19 Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 May 2023 on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council and Directive (EU) 2020/1828 of the European Parliament and the Council, and repealing Directive 2001/95/EC of the European Parliament and of the Council and Council Directive 87/357/EEC (OJ L 135, 23.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg/2023/988/oj).
20 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011.20 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011.

Amendment 12

Proposal for a regulation

Recital 20

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(20) The Treaty on the Functioning of the European Union (TFEU) includes a system of rules ensuring that competition is not distorted in the internal market and provides that the Union has exclusive competence in establishing competition rules. The programme should contribute to the Union’s competition policy and, in particular, tackle the significant implications for competition and the functioning of the Single Market resulting from the clean, just, competitive and digital transition of the economy and business environment. Using the right technology and skills to monitor markets, collect, process and analyse information more effectively is crucial for strengthening and speeding up the enforcement of competition rules. Those technologies should modernise competition policy and help to enhance the analysis and assessment of market developments. It is also essential that the programme supports networks, reinforces cooperation with national authorities and courts, strengthens international cooperation, and ensures an outreach to a wider group of stakeholders in communicating and explaining the rights, benefits and obligations of the Union’s competition policy. The programme should contribute to fair competition and a level playing field, including at global level, and empower businesses, and consumers to reap the benefits of the Single Market. Overall, that should also contribute to achieving the significant macroeconomic impacts of effective Union competition enforcement.(20) The Treaty on the Functioning of the European Union (TFEU) includes a system of rules ensuring that competition is not distorted in the internal market and provides that the Union has exclusive competence in establishing competition rules. A level playing field within the Union benefits consumers and strengthens the competitiveness of its businesses and underpins the Union's economic weight globally. The programme should contribute to the Union’s competition policy and, in particular, tackle the significant implications for competition and the functioning of the Single Market resulting from the clean, just, competitive and digital transition of the economy and business environment. Using the right technology and skills to monitor markets, collect, process and analyse information more effectively is crucial for strengthening and speeding up the enforcement of competition rules and for ensuring their effective, uniform and consistent application throughout the Union. Those technologies should modernise competition policy and help to enhance the analysis and assessment of market developments including through the development and deployment of common or interoperable digital tools, secure data-sharing systems and harmonised analytical methodologies. It is also essential that the programme supports networks, in particular the European Competition Network. It is also essential that the programme supports networks, reinforces cooperation with national authorities and courts, strengthens international cooperation, and ensures an outreach to a wider group of stakeholders in communicating and explaining the rights, benefits and obligations of the Union’s competition policy. The programme should also foster cooperation between competition authorities and other sectoral regulators, including those responsible for data protection and digital regulation, to prevent data-related distortions of competition and to ensure coordinated enforcement consistent with Union digital market legislation and national competition rules. The programme should contribute to fair competition and a level playing field, including at global level, and empower businesses, and consumers to reap the benefits of the Single Market. Overall, that should also contribute to achieving the significant macroeconomic impacts of effective Union competition enforcement.

Amendment 13

Proposal for a regulation

Recital 24

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(24) Union tax policy plays a key role in the seamless functioning of the competitive internal market. It supports consistent tax practices across Member States, fostering a level playing field and minimising barriers to cross-border trade. Union tax policy does not only combat fragmentation and discrimination but also safeguards the financial interests of the Union and its Member States, promoting economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Fighting tax fraud, tax evasion and tax avoidance through enhanced cooperation and exchange of information is crucial for safeguarding those interests, alignment with the Union's wider objectives and maintaining the trust of citizens and businesses in the integrity of the internal market. An efficient functioning of the Single Market also requires simplification of tax systems and digitalisation of public administrations to improve transparency and consistency, thereby promoting a competitive economic environment across Member States. Acknowledging the impact of digitalisation on public administrations, including tax authorities, Union tax policy should leverage those digital opportunities to ensure fair taxation and efficient tax collection while offering a leaner and more efficient framework that reduces compliance burdens.(24) Union tax policy plays a key role in the seamless functioning of the competitive internal market. It supports consistent tax practices across Member States, fostering a level playing field and minimising barriers to cross-border trade. Union tax policy does not only combat fragmentation and discrimination but also safeguards the financial interests of the Union and its Member States, promoting economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Preventing and fighting tax fraud, tax evasion and tax avoidance through enhanced cooperation and exchange of information is crucial for safeguarding those interests, alignment with the Union's wider objectives and maintaining the trust of citizens and businesses in the integrity of the internal market. Union tax policy should also contribute to ensuring that the rules agreed within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) are implemented fully and consistently by all participating jurisdictions. The integrity and effectiveness of the global agreement depend on its uniform and faithful application. Any divergence, selective implementation or delay risks fragmenting the international tax architecture and further undermining the level playing field it seeks to establish. An efficient functioning of the Single Market also requires simplification of tax systems and digitalisation of public administrations to improve transparency, consistency and coherence across Member States, thereby promoting a competitive economic environment. The effective functioning and interoperability of Union taxation-related digital systems is essential to support Union tax policy priorities, improve Union taxation systems and tax collection, and facilitate cooperation among national authorities and between Member States and Union institutions, bodies and agencies. Acknowledging the impact of digitalisation on public administrations, including tax authorities, Union tax policy should leverage those digital opportunities to ensure fair taxation and efficient tax collection while offering a leaner and more efficient framework that reduces compliance burdens.

Amendment 14

Proposal for a regulation

Recital 25

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(25) In line with the established and future legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the customs and taxation fields. Those common components are essential for establishing a modern and efficient Customs Union and tax systems across the Union, and for enhancing the Union’s competitiveness at global level.(25) In line with the established and future legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the customs and taxation fields. Those common components are essential for establishing a modern and efficient Customs Union and tax systems, for enhancing cooperation between national authorities and Union institutions, and for strengthening the preparedness, resilience and economic security of the Single Market. They contribute to enhancing the Union’s competitiveness at global level, and to improving evidence-based and digital-ready policymaking in the field of taxation and to measurable improvements in tax compliance, reductions in VAT gaps and strengthened cross-border fraud detection capacity.

Amendment 15

Proposal for a regulation

Recital 28

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(28) In accordance with Regulation (EU, Euratom) 2024/2509, the work programmes and the call documents are the appropriate place to set out more technical implementation details for the budget across the set of policies supported by the programme, including specific eligibility and award criteria depending on the instrument of budget implementation, whether grant or procurement, and the specific policy objectives pursued. In accordance with Article 136 of the Financial Regulation, security requirements should be applied. Restrictions to high-risk suppliers should apply according to the relevant applicable provisions.(28) In accordance with Regulation (EU, Euratom) 2024/2509, the work programmes and the call documents are the appropriate place to set out more technical implementation details for the budget across the set of policies supported by the programme, including specific eligibility and award criteria depending on the instrument of budget implementation, whether grant or procurement, and the specific policy objectives pursued. In order to ensure transparency and facilitate monitoring and evaluation, the work programmes should clearly demonstrate Union added value, and identify prioritisation choices, allocated budget, expected trajectories and indicative milestones for implementation. In accordance with Article 136 of the Financial Regulation, security requirements should be applied. Restrictions to high-risk suppliers should apply according to the relevant applicable provisions.

Amendment 16

Proposal for a regulation

Recital 31

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(31) Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/9725 and Council Decision 2009/917/JHA26 the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, to ensure the correct application of the law on customs and agricultural matters. That support covers not only anti-fraud activities in relation to customs fraud but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission. That common information system comprising AFIS and IMS requires stable and predictable financing over the years in order to ensure its sustainability, which should be made available under the programme, given the Commission’s legal obligations in that respect and the importance of the system for the protection of the Unions and the Member States economic and financial interests.(31) Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/9725 and Council Decision 2009/917/JHA26 the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, to ensure the correct application of the law on customs and agricultural matters. That support covers not only anti-fraud activities in relation to customs fraud but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission. That common information system comprising AFIS and IMS, dedicated to report to the Commission irregularities detected in areas where the Union provides financial support, requires stable and predictable financing over the years in order to ensure its sustainability, which should be made available under the programme, given the Commission’s legal obligations in that respect and the importance of the system for the protection of the Unions and the Member States economic and financial interests.
25 Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22/03/1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj).25 Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22/03/1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj).
26 Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/dec/2009/917/oj).26 Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/dec/2009/917/oj).

Amendment 17

Proposal for a regulation

Article 3 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. The general objective of the programme is to enhance and deepen the functioning of the Single Market and the Customs Union, to protect safety, security, and the financial and economic interests of the Union and its Member States, with a design fostering flexibility, simplification and synergies and supporting the Union’s horizontal policy mainstreaming priorities.1. The general objective of the programme is to enhance and deepen the functioning of the Single Market and the Customs Union, to protect safety, security, and the financial and economic interests of the Union and its Member States, including from tax fraud, tax evasion and profit-shifting, to support tax authorities, to foster a fair and efficient tax system, and to improve tax collection, with a design fostering flexibility, simplification, synergies and the digital transformation of the Single Market, and supporting the Union’s horizontal policy mainstreaming priorities, while ensuring transparency, efficient implementation in practice and accountability towards the European Parliament.

Amendment 18

Proposal for a regulation

Article 3 – paragraph 2 – point a

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(a) to empower citizens, consumers, investors, economic operators and businesses by providing information, guidance and advice enabling them to make informed decisions and to fully access the opportunities of the Single Market for goods, people, services and capital, to improve related digital and financial literacy, to ensure access to redress mechanisms, by supporting representative organisations in their participative role; to improve the understanding of the Single Market and its challenges by supporting data collection and acquisition activities, analyses and tools;(a) to empower citizens, consumers, investors, economic operators and businesses by providing information, guidance and advice enabling them to make informed and practical decisions and to fully and easily access the opportunities of the Single Market for goods, people, services and capital, thereby contributing to the completion of the Single Market; to that end, actions shall include improving digital and financial literacy, ensuring fair and equal access to redress mechanisms and supporting representative organisations in their participative role, thereby strengthening trust and ensuring a high level of consumer protection;

Amendment 19

Proposal for a regulation

Article 3 – paragraph 2 – point a a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(aa) to enhance the functioning of the Single Market by removing and preventing barriers and reducing administrative burden, and by ensuring the uniform application and enforcement of Union rules and a level playing field with fair competition across Member States; to strengthen the competitiveness of Union businesses, in particular SMEs and scale-ups, and drive industrial modernisation by fostering entrepreneurship, digital transformation and access to international markets;

Amendment 20

Proposal for a regulation

Article 3 – paragraph 2 – point b

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(b) to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market, and response to crises; to design, deploy, implement, run, maintain and support the common components of Union-level digital solutions and support the connection to them; to boost the operational, technical, and administrative capacities of national authorities, including customs and tax authorities;(b) to foster cooperation and facilitate exchange of information among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market, and response to crises; to develop and operate the common components of Union-level digital solutions and support the connection to them, ensuring user-friendliness and interoperability in order to avoid duplicative reporting requirements; to boost the operational, technical, and administrative capacities of national authorities, including customs and tax authorities;

Amendment 21

Proposal for a regulation

Article 3 – paragraph 2 – point e

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(e) to protect the Union’s and its Member States’ economic, financial and other interests from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks, support Member States’ operational cooperation and investigation activities; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments;(e) to protect the Union’s and its Member States’ economic, financial and other interests from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks, support Member States’ operational cooperation and investigation activities alongside the EPPO and through the increased use of data and digital tools for fraud analysis; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments, while facilitating compliance and reducing unnecessary administrative burden;

Amendment 22

Proposal for a regulation

Article 3 – paragraph 2 – point e a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(ea) to support a fair and efficient tax system in the Union through tax policy and the proper implementation of Union law on taxation by strengthening the harmonisation and interoperability of Union taxation systems and corresponding national systems through digitalisation and strengthening administrative capacity of tax authorities; to deliver fair taxation outcomes for citizens and business, protect the financial and economic interests of the Union and its Member States, including from tax fraud, tax evasion and profit-shifting, and improve tax collection; to foster tax cooperation and the exchange of tax information including through progressive modernisation of reporting, auditing and software tools, the exchange of best practices, technical support for staff training, thereby enhancing Europe’s competitiveness and attractiveness for investment;

Amendment 23

Proposal for a regulation

Article 3 – paragraph 2 – point g

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(g) to provide relevant and comparable official European statistics as set out in the Annex.(g) to provide high-quality, reliable and comparable official European statistics, in a timely and impartial manner and in accordance with the quality criteria laid down in Article 12(1) of Regulation (EC) No 223/2009, to better support economic governance, competitiveness, defence, housing, social, environmental, and demographic policies, as set out in the Annex to this Regulation.

Amendment 24

Proposal for a regulation

Article 3 – paragraph 2 – point g a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(ga) to provide paneuropean research and independent impact assessment.

Amendment 25

Proposal for a regulation

Article 3 – paragraph 3

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
3. The programme shall support the implementation of Union-level legal obligations relating to Single Market resilience and implementation tools, market surveillance, product conformity, standards, public procurement, intellectual property rights, competition policy, financial services policy, anti-money laundering, Union restrictive measures, company and corporate governance law, consumer policy, European statistics, customs legislation, taxation, and anti-fraud, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1 and 2.3. The programme shall prioritise allocation of funding for the implementation of Union-level legal obligations, including relating to Single Market resilience and implementation tools, market surveillance, product conformity, standards, public procurement, intellectual property rights, competition policy, financial services policy, anti-money laundering, Union restrictive measures, company and corporate governance law, consumer policy, European statistics, customs legislation, taxation, and anti-fraud, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1 and 2.

Amendment 26

Proposal for a regulation

Article 3 – paragraph 3 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
3a. The Programme shall pursue its objectives in a manner that ensures a high level of transparency and democratic accountability in the allocation, implementation and, where this is considered appropriate, in the reallocation of Union funds.

Amendment 27

Proposal for a regulation

Article 5 – paragraph 1 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1a. The allocation and implementation of the external assigned revenue as referred to in paragraph 1 of this Article shall be monitored and the Commission shall periodically inform the European Parliament, the Council and the European Court of Auditors about the findings of such monitoring.

Amendment 28

Proposal for a regulation

Article 5 – paragraph 2 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
2a. Additional contributions to the programme, whether financial or non-financial, shall be implemented in accordance with the internal control framework and the principles of sound financial management laid down in Regulation (EU, Euratom) 2024/2509. They shall be subject to monitoring and reporting in accordance with Article 11b of this Regulation and shall be duly reflected in the evaluations carried out pursuant to Article 11c of this Regulation.

Amendment 29

Proposal for a regulation

Article 9 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. Eligibility criteria shall be set to support achievement of the objectives laid down in Article 3 of this Regulation, in accordance with Regulation (EU, Euratom) 2024/2509 and shall apply to all award procedures under the programme.1. Actions implemented to attain the objectives set out in Article 3, including the following, shall be eligible for funding:
(a) meetings and similar ad hoc events;
(b) project-based structured collaboration;
(c) IT capacity-building actions, in particular the development and operation of European electronic systems;
(d) human competency and capacity-building actions;
(e) support actions including:
(i) studies and other relevant written material;
(ii) innovation activities, in particular proof-of-concepts, pilot projects and prototyping initiatives;
(iii) jointly developed communication actions;
(iv) any other relevant actions provided for in the work programmes referred to in Article 11 which are necessary for attaining or are in support of the objectives set out in Article 3.

Amendment 30

Proposal for a regulation

Article 9 – paragraph 1 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1a. Actions referred to in paragraph 1 shall cover the following priority topics:
(a) the effective exchange of information and the development of usable formats taking into account initiatives at international level, including OECD standards for data;
(b) removing obstacles to cross-border cooperation;
(c) combating cross-border VAT and excise frauds;
(d) exchange of best practices on recovery of taxes, including taxes not paid and support for administrative cooperation, including the effective implementation, application and enforcement of provisions laid down in Directive 2011/16/EU (“DAC”), as amended, in particular as regards automatic exchange of information and risk assessment;
(e) supporting the implementation of Council Directive (EU) 2025/50 on faster and safer relief of excess withholding taxes (FASTER);
(f) supporting the implementation of rules adopted under the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including those laid down in Council Directive (EU) 2022/2523;
(g) supporting the consistent and effective implementation of the measures introduced under the VAT in the Digital Age (“ViDA”) package, including digital reporting requirements, electronic invoices, and the VAT treatment of the platform economy, with a view to enhancing tax compliance, reducing administrative burden and combating fraud;
(h) Union-level digital solutions through the implementation of unified national IT tools, the deployment of common or interoperable digital solutions, and the support of standardisation efforts;
(i) supporting the Union simplification agenda in order to boost competitiveness and improve the functioning of the Union legislative framework for corporate taxation, as outlined in the European Commission's Political Guidelines for 2024-2029, and the Council Conclusions of 11 March 2025 on a tax decluttering and simplification agenda which contributes to the Union's competitiveness.

Amendment 31

Proposal for a regulation

Article 11 – paragraph 1 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
The Commission shall adopt implementing acts establishing the work programmes. Those implementing acts shall be adopted in accordance with the examination procedure as referred to in Article 11a(2).

Amendment 32

Proposal for a regulation

Article 11 – paragraph 1 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Prior to their adoption, the Commission shall transmit the draft work programmes simultaneously to the European Parliament and to the Council, and ensure that stakeholders are consulted throughout the development process. The draft work programmes shall clearly indicate the prioritisation choices, allocated budget, expected trajectories and key milestones for implementation. They shall demonstrate that the future actions foreseen under the programme generate Union added value and are aligned with Union-wide policy priorities.

Amendment 33

Proposal for a regulation

Article 11 – paragraph 1 c (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
When preparing the work programmes, the Commission shall take into account the need to ensure user-friendly digital solutions and interoperability of digital systems in order to avoid duplication of reporting requirements and to better achieve the specific objectives referred to in Article 3(2).

Amendment 34

Proposal for a regulation

Article 11 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Article 11a
Committee procedure
1. The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
2. The committee shall, where appropriate, convene in configurations reflecting the specific objectives of the programme.
3. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Amendment 35

Proposal for a regulation

Article 11 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Article 11b
Monitoring and Reporting
1. The Commission shall monitor the implementation of the programme and report on its performance and progress towards achieving the specific objectives set out in Article 3.
2. Performance reporting shall be based on the indicators established in accordance with Regulation (EU) .../...1a+ and any programme-specific indicators defined in this Regulation.
3. The performance reporting system shall ensure that data for monitoring the implementation and the results of the programme are collected efficiently, effectively and in a timely manner. To that end, proportionate reporting requirements shall be imposed on recipients of Union funds.
4. Priorities set out in the Annex to this Regulation implementing the specific objectives referred to in point (g) of Article 3(2) of this Regulation shall be implemented in accordance with Articles 13, 14 and 17 of Regulation (EC) No 223/2009.
1a Regulation (EU) .../... of ... establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities (OJ...).
+ OJ: Please insert in the text the number of the Regulation contained in document 2025/0545(COD), and insert the number, date, title and OJ reference of that Regulation in the footnote.

Amendment 36

Proposal for a regulation

Article 11 c (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
Article 11c
Evaluation
1. Evaluations of the programme shall be carried out in a timely manner to feed into the decision-making process and improve the quality of implementation. The Commission shall make those evaluations publicly available.
2. The Commission shall carry out an interim evaluation of the programme once sufficient information on its implementation becomes available, but no later than three years after the start of the programme implementation. The interim evaluation shall assess in particular:
(a) the effectiveness, efficiency, relevance, coherence and Union added value of the programme;
(b) progress towards the achievement of its objectives;
(c) the continued relevance of the priorities and implementation arrangements.
3. In view of the mid-term review of the Multiannual Financial Framework (MFF), the interim evaluation shall be accompanied by a set of recommendations based on the evaluations carried out until then with the aim of improving efficiency and effectiveness. Where appropriate, those recommendations shall inform any proposal for a revision of the MFF and shall be implemented during the second half of the period referred to in Article 1.
4. At the end of the implementation period, and no later than one year after the end of the period referred to in Article 1, the Commission shall carry out a final evaluation of the programme. The final evaluation shall also be accompanied by a set of recommendations to be implemented in the next MFF.
5. The Commission shall communicate the conclusions of the interim and final evaluations, accompanied by its observations, to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, and may, upon request, engage in a structured dialogue with the European Parliament and the Council on those evaluations and their follow-up.

Back matter, 3

Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.

Amendments 21 blocks

As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the proposal:

Amendment 1

Proposal for a regulation

Recital 33 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(33a) The complementarity between SMCP and other Union instruments should not come at the expense of the traceability of expenditure or of the prerogatives of the budgetary authority. The contribution of SMCP to jointly financed operations should remain explicitly identifiable at all stages of the budgetary cycle and should be duly reflected in the Programme Performance Statement.

Amendment 2

Proposal for a regulation

Recital 37 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(37a) It is essential that the provisions of this Regulation as well as its governance arrangements are conducive to proper decision-making by the budgetary authority and to appropriate parliamentary oversight. In particular, in line with Article 47(2) of the Financial Regulation, any specification of the Single Market and Customs Programme’s internal architecture should be duly reflected in the budget nomenclature through the introduction of corresponding chapters and budget lines.

Amendment 3

Proposal for a regulation

Recital 37 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(37b) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council[1].
+ Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of (XX) on the proposal for a Regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077 (COM(2025)0590).
[1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).

Amendment 4

Proposal for a regulation

Article 4 – paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. The indicative financial envelope for the implementation of the programme for the period from 1 January 2028 to 31 December 2034 is set at EUR 6 238 112 000 in current prices.1. The programme envelope for the implementation of the Regulation for the period 2028-2034 shall be EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices).

Amendment 5

Proposal for a regulation

Article 6 – Paragraph 1

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
1. The programme shall be implemented in synergy with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under this programme. The rules of the relevant Union programme shall apply to the corresponding contribution, or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible cost, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support.1. The Programme shall be implemented in coordination with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under the Programme. The rules of the relevant Union programme shall apply to the corresponding contribution, or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible cost, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support. The Commission shall address synergies between the Programme and other Union programmes in the Programme Performance Statement set out in Article 41 (3) (h) of Regulation (EU, Euratom) 2024/2509 and in relevant programming and reporting documents.
Annex: declaration of input 1 block

The rapporteur for budgetary assessment declares under her exclusive responsibility that she did not include in her budgetary assessment input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

Annex: declaration of input 1 block

The rapporteur for opinion declares under his exclusive responsibility that he did not include in his opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

Procedure pages and committee votes

How the committees handled the text and how their members voted on it. Collapsed.

Procedure – committee asked for budgetary assessment 1 block
Table from the text: Title
TitleEstablishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077
ReferencesCOM(2025)0590 – C10-0198/2025 – 2025/0590(COD)
Committee(s) responsible Date announced in plenaryIMCO 23.10.2025
Budgetary assessment by Date announced in plenaryBUDG 23.10.2025
Rapporteur for budgetary assessment Date appointedDanuše Nerudová 16.1.2026
Discussed in committee8.4.2026
Date adopted23.6.2026
Result of final vote+: –: 0:26 6 2
Final vote by roll call in committee asked for budgetary assessment 8 blocks

26 · For

ECR
Tobiasz Bocheński, Arkadiusz Mularczyk, Bogdan Rzońca
EPP
Isabel Benjumea Benjumea, Michalis Hadjipantela, Andrzej Halicki, Monika Hohlmeier, Janusz Lewandowski, Gabriel Mato, Danuše Nerudová, Karlo Ressler, Hélder Sousa Silva
Renew
Olivier Chastel, Fabienne Keller, Lucia Yar
S&D
Mohammed Chahim, Matthias Ecke, Nikolas Farantouris, Jean-Marc Germain, Sandra Gómez López, Victor Negrescu, Matjaž Nemec, Nils Ušakovs
Greens
Ignazio Roberto Marino, Rasmus Nordqvist, Nicolae Ștefănuță

6 · Against

ESN
Alexander Jungbluth
Patriots
Tomasz Buczek, Valérie Deloge, Aleksandar Nikolic, Antonín Staněk
The Left
João Oliveira

2 · Abstained

No group
Thomas Geisel
Patriots
Tamás Deutsch

5.6.2026

for the Committee on the Internal Market and Consumer Protection

on the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

(COM(2025)0590 – C100198/2025 – 2025/0590(COD))

Rapporteur for opinion: Gilles Boyer

Procedure – committee asked for opinion 1 block
Table from the text: Title
TitleEstablishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077
ReferencesCOM(2025)0590 – C10-0198/2025 – 2025/0590(COD)
Committee(s) responsible Date announced in plenaryIMCO 23.10.2025
Opinion by Date announced in plenaryECON 23.10.2025
Rapporteur for opinion Date appointedGilles Boyer 21.11.2025
Discussed in committee24.3.20264.5.2026
Date adopted3.6.2026
Result of final vote+: –: 0:42 3 8
Final vote by roll call by the committee asked for opinion 7 blocks

42 · For

ECR
Stephen Nikola Bartulica, Giovanni Crosetto, Denis Nesci, Guillaume Peltier, Ruggero Razza, Bogdan Rzońca, Mariateresa Vivaldini
EPP
Georgios Aftias, Isabel Benjumea Benjumea, Stefan Berger, Gheorghe Falcă, Marco Falcone, Markus Ferber, Dirk Gotink, Michalis Hadjipantela, Monika Hohlmeier, Kinga Kollár, Fernando Navarrete Rojas, Luděk Niedermayer, Giusi Princi, Paulius Saudargas, Andreas Schwab, Flavio Tosi
Renew
Engin Eroglu, Billy Kelleher, Ľudovít Ódor, Anouk Van Brug, Stéphanie Yon-Courtin
S&D
Matthias Ecke, Jonás Fernández, Eero Heinäluoma, Aurore Lalucq, César Luena, Ana Catarina Mendes, Nikos Papandreou, Evelyn Regner, Irene Tinagli
The Left
Gaetano Pedulla', Jussi Saramo
Greens
Damian Boeselager, Vladimir Prebilič, Marie Toussaint

3 · Against

ESN
Siegbert Frank Droese, Volker Schnurrbusch
Patriots
Mireia Borrás Pabón

8 · Abstained

No group
Fabio De Masi, Kateřina Konečná
Patriots
Paolo Borchia, Jaroslav Knot, Tomáš Kubín, Jaroslava Pokorná Jermanová, Antonín Staněk, Annamária Vicsek
Table from the text: Title
TitleEstablishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077
ReferencesCOM(2025)0590 – C10-0198/2025 – 2025/0590(COD)
Date submitted to Parliament3.9.2025
Committee(s) responsible Date announced in plenaryIMCO 23.10.2025
Committees asked for opinions Date announced in plenaryBUDG 23.10.2025CONT 23.10.2025ECON 23.10.2025
Not delivering opinions Date of decisionCONT 2.6.2026
Rapporteurs Date appointedAdnan Dibrani 2.12.2025
Budgetary assessment Date of budgetary assessmentBUDG 23.6.2026
Discussed in committee24.3.20266.5.202624.6.2026
Date adopted14.7.2026
Result of final vote+: –: 0:34 3 13
Date tabled23.7.2026

34 · For

No group
Kateřina Konečná
EPP
Peter Agius, Pablo Arias Echeverría, Henrik Dahl, Dóra Dávid, Regina Doherty, Christian Doleschal, Gheorghe Falcă, Dirk Gotink, Niclas Herbst, Paulius Saudargas, Andreas Schwab, Tomislav Sokol, Dimitris Tsiodras, Adina Vălean
Renew
Engin Eroglu, Martin Hojsík, Katri Kulmuni, Morten Løkkegaard, Cynthia Ní Mhurchú, Dainius Žalimas
S&D
Alex Agius Saliba, Laura Ballarín Cereza, Katarina Barley, Biljana Borzan, Johan Danielsson, Adnan Dibrani, Maria Grapini, Elisabeth Grossmann, Maria Guzenina, Christel Schaldemose, Georgia Tramacere
The Left
Leila Chaibi, Hanna Gedin

3 · Against

ESN
Arno Bausemer, Petr Bystron
Patriots
Elisabeth Dieringer

13 · Abstained

ECR
Piotr Müller, Denis Nesci, Gheorghe Piperea, Reinis Pozņaks, Ivaylo Valchev, Kosma Złotowski
Patriots
Mireia Borrás Pabón, Jaroslav Bžoch, Virginie Joron
Greens
Anna Cavazzini, Cristina Guarda, Katrin Langensiepen, Kim Van Sparrentak

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Cite as

European Parliament (2026). “REPORT on the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077”. Text, 16 September 2026. docId A-10-2026-0216, reference A10-0216/2026, procId 2025-0590. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0216 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/A-10-2026-0216_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2026-0216 (CC BY 4.0).
BibTeX 
@misc{epw-text-a-10-2026-0216,
  author = {{European Parliament}},
  title = {{REPORT on the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077}},
  year = {2026},
  date = {2026-09-16},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0216}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0216},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId A-10-2026-0216, reference A10-0216/2026, procId 2025-0590. Official source: https://www.europarl.europa.eu/doceo/document/A-10-2026-0216\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}