Changes from plenary report to adopted text

Added2. By 31 December 2027 and every year thereafter, the Commission shall submit to the European Parliament and to the Council a report on the implementation of this Regulation. That report shall include an overview of Union non-customs formalities included in Union legislation and the Commission’s legislative proposals.

Added3. By 31 December 2027 and every three years thereafter, the report referred to in paragraph 2 shall also include information on the monitoring and evaluation carried out in accordance with paragraphs 1 and 2, respectively, including the impact on economic operators, and in particular on small and medium-sized enterprises. [Am. 170]

AddedTitle IV CUSTOMS SUPERVISION, CUSTOMS CONTROLS AND RISK MANAGEMENT

AddedChapter 1 Customs supervision

AddedArticle 41 Customs supervision

Added1. Goods to be brought into or to be taken out of the customs territory of the Union shall be under customs supervision and may be subject to customs controls.

Added2. Goods brought into the customs territory of the Union shall remain under such supervision for as long as is necessary to determine their customs status. [Am. 171]

Added3. Non-Union goods shall remain under customs supervision until their customs status is changed, or they are taken out of the customs territory of the Union or they are destroyed.

Added4. Upon entry into the customs territory of the Union, Union goods shall be subject to customs supervision until their customs status is confirmed, unless they are placed under the end-use procedure.

Added5. Union goods placed under the end-use procedure shall be subject to customs supervision in the following cases:

Added(a) where the goods are suitable for repeated use, for a period not exceeding 2 years after the date of their first use for the purposes laid down for applying the duty exemption or reduced rate of duty;

Added(b) until the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;

Added(c) until the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State;

Added(d) until the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.

Added6. Union goods released for export or placed under outward processing shall be subject to customs supervision until they are taken out of the customs territory of the Union, are abandoned to the State or destroyed or the customs declaration or relevant data on the export is invalidated.

Added7. Union goods placed under internal transit shall be subject to customs supervision until they arrive to their destination in the customs territory of the Union.

Added8. The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.

AddedArticle 42 Competent customs offices

Added1. Except where other legislation applied by the customs authorities provides otherwise, Member States shall determine the location and competence of their customs offices.

Added2. Member States shall ensure that official opening hours of those offices are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted.

Added3. The competent customs office for supervising the placement of the goods under a customs procedure shall be the customs office responsible for the place where the importer or the exporter is established.

AddedBy way of derogation from the first subparagraph, the competent customs office for supervising the placement of the goods under a customs procedure in relation to importers and exporters other than Trust and Check traders and deemed importers shall be the customs office responsible for the place where the customs declaration has been lodged or would have been lodged in accordance with Article 63(4) but for the modification concerning the method of providing information laid down in Article 63(2).

Added4. The customs office responsible for the place of establishment of the Trust and Check trader or the deemed importer shall:

Added(a) supervise the placing of the goods under the customs procedure concerned;

Added(b) carry out the customs controls for the verification of the information provided, and request additional supporting documents if needed;

Added(c) where justified, request the customs office responsible for the place of dispatch or final destination of the goods to carry out a customs control;

Added(d) where there is a risk that requires action as soon as the goods arrive to the customs territory of the Union or before they leave the customs territory of the Union, request the customs office responsible for the place where the goods enter or exit to perform customs controls;

Added(e) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.

Added5. The customs office responsible for the place of dispatch or final destination of the goods, or, pursuant to paragraph 4, point (d) for the place where the goods enter or exit the customs territory of the Union, shall carry out the customs controls requested by the customs office responsible for the place of establishment of the importer and provide that customs office with the results of these controls, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union.

Added6. The competent customs offices shall have access to the information necessary for ensuring the correct application of the legislation.

Added7. The Commission shall specify, by means of implementing acts, the procedural rules for determining the competent customs offices other than the one referred to in paragraph 3, including customs offices of entry and customs offices of exit and the procedural rules for cooperation between customs offices as referred to in paragraph 5. These implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedChapter 2 Customs controls

AddedArticle 43 Customs controls

Added1. Without prejudice to the provisions in Chapter 3 of this Title, the customs authorities may carry out any customs controls they deem necessary, including random controls.

Added2. Customs controls may in particular consist of examining goods, taking samples, verifying the authenticity, integrity, accuracy and completeness of the data provided by any person and the existence, authenticity, accuracy and validity of documents, examining the accounts and commercial records and data sources of economic operators, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official enquiries and other similar acts. When necessary, customs controls include processing of the electronic data, including data source of the data provided to the EU Customs Data Hub.

Added3. Where, in respect of the same goods, controls other than customs controls are to be performed by other authorities, customs authorities shall, in close cooperation with those other authorities, endeavour to have those controls performed, wherever possible, at the same time and place as customs controls (one-stop-shop), with customs authorities having the coordinating role.

AddedArticle 44 Verification of the data provided

Added1. The customs authorities may, for the purpose of verifying the accuracy of the data provided by persons to the customs authorities:

Added(a) examine the data and the supporting documents, including accessing data sources held by the economic operators or stored on their behalf by service providers;

Added(b) require the provision of other documents or data, including data held by the economic operators or stored on their behalf by service providers;

Added(c) require access to the electronic records of the person;

Added(d) examine the goods;

Added(e) take samples for analysis or for detailed examination of the goods.

Added2. The customs authorities may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them.

Added3. The Commission shall specify, by means of implementing acts, the measures on the verification of information referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 45 Examination and sampling of goods

Added1. Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the importer, exporter or carrier. The costs incurred shall be borne by the importer or exporter.

Added2. The importer, exporter or carrier shall have the right to be present or represented when the goods are examined and when samples are taken. Where the customs authorities have reasonable grounds for so doing, they may require the importer, exporter or carrier to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples.

Added3. Provided that samples are taken in accordance with the provisions in force, the customs authorities shall not be liable for payment of any compensation in respect thereof but shall bear the costs of their analysis or examination.

Added4. Where only part of the goods is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods in the same consignment.

AddedHowever, the importer or the exporter may request a further examination or sampling of the goods if he or she considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods concerned. The request shall be granted provided that the goods have not been released or, if they have been released, that the importer or the exporter proves that they have not been altered in any way.

Added5. The Commission shall specify, by means of implementing acts, measures on the examination and sampling of goods referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 46 Results of the verification

Added1. The results of verifying the data provided by the importer, exporter or carrier shall be used for the application of the provisions governing the customs procedure under which the goods are placed.

Added2. Where the data provided is not verified, paragraph 1 shall apply on the basis of the data provided by the importer or the exporter.

Added3. The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Union.

Added4. The Commission shall specify, by means of implementing acts, measures on the results of the verification referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 47 Identification measures

Added1. The customs authorities or, where appropriate, economic operators authorised to do so by the customs authorities, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the relevant customs procedure under which the goods are intended to be placed.

AddedThose identification measures shall have the same legal effect throughout the customs territory of the Union.