Changes from plenary report to adopted text

Added(a) collect, process and analyse data available in the EU Customs Data Hub and from other sources, including from authorities other than customs authorities;

Added(b) perform national risk management activities, including risk analysis, cooperation, and exchange of information on risk management with relevant national authorities, and taking mitigation measures;

Added(c) implement national processes necessary for the implementation of common risk criteria and standards and common priority control areas;

Added(d) implement the risk signals, risk analysis results and control recommendations generated by the EU Customs Authority;

Added(e) issue control recommendations and indicate other appropriate mitigation measures to the customs authorities of other Member States;

Added(f) take control decisions;

Added(g) perform controls in accordance with Chapter 2 of this Title and with any applicable common risk criteria and standards;

Added(h) provide a justification to the EU Customs Authority in the event that a control recommendation was not executed.

Added7. The EU Customs Authority shall inform the Commission about its risk management activities and their outcome on a quarterly and, where necessary or requested by the Commission, ad hoc basis. It shall provide all necessary information to the Commission in this regard.

Added8. Until the date set out in Article 265(1), the Commission may carry out the risk management tasks of the EU Customs Authority referred to in this Article.

Added8a. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining which information must include the justification for not executing a control referred to in point (h) of paragraph 6. [Am. 177]

AddedArticle 52 Common risk criteria and standards

Added1. The common risk criteria and standards shall include all of the following:

Added(a) a description of the risks;

Added(b) the factors or indicators of risk to be used to select goods or economic operators for customs controls;

Added(c) the nature of customs controls to be undertaken by the customs authorities;

Added(d) the application of risk analysis and mitigation measures in the supply chain, including requests for information or action and instruction not to load or transport;

Added(e) the duration of the application of the customs controls referred to in point (c).

Added2. In the establishment of common risk criteria and standards, account shall be taken of all of the following:

Added(a) the proportionality to the risk;

Added(b) the urgency of the necessary application of the controls;

Added(c) the reasonably expected impact on trade flow and on individual Member States control resources.

AddedArticle 53 Information relevant for risk management and controls

Added1. All risk information, signals, risk analysis results, control recommendations, control decisions and control results, shall be recorded in the operational process to which they relate and in the EU Customs Data Hub, irrespective of whether they were based on national or common risk analysis, or whether they were based on random selection.Customs authorities shall share risk information with each other, with the EU Customs Authority and, with the Commission and with Europol, within the limits of Europol’s mandate. [Am. 178]

Added2. The customs authorities, the EU Customs Authority and the Commission shall have the right to process the elements referred to in paragraph 1 of this Article according to their roles and responsibilities as referred to in Articles 51 and 54.

Added3. The EU Customs Authority shall use the EU Customs Data Hub where possible to collect, or interoperate with, any other sources of data, documents or information identified as relevant for risk management by the EU Customs Authority, by the Commission or by a customs authority.

Added4. Until the date set out in Article 265(1), the Commission shall carry out the tasks of the EU Customs Authority referred to in this Article.

AddedArticle 54 Evaluation of customs risk management

Added1. The Commission, in cooperation with the EU Customs Authority and the customs authorities, shall evaluate the implementation of risk management in order to continuously improve its operational and strategic effectiveness and efficiency at least once every 2 years;year and publish every evaluation. The Commission may in addition arrange evaluation activities to be carried out where it considers necessary, and on an ongoing basis. [Am. 179]

Added2. For this purpose, the EU Customs Authority shall collect and analyse relevant information and carry out all necessary activities. The EU Customs Authority may request periodic or ad-hoc reports from one or more Member States in this regard.

Added3. For this purpose, and for the purpose of fulfilling its role and responsibilities under this Title, the Commission may process any relevant information available through the EU Customs Data Hub and may request further information from the EU Customs Authority and from national authorities.

Added4. In the establishment of common risk criteria and common priority control areas, the Commission shall take account, where relevant, of evaluations carried out under this Article.

AddedArticle 55 Conferral of implementing powers

Added1. The Commission shall adopt, by means of implementing acts, measures to ensure the harmonised application of customs controls and risk management, including the exchange of information, the establishment of common risk criteria and standards and common priority control areas referred to in this Title. Such measures shall address at least the following elements:

Added(a) the information to be recorded in the EU Customs Data Hub in relation to risk management and controls, including in respect of risk information, risk analysis results, control recommendations, control decisions and control results, and the rights to access and process such information;

Added(b) procedural measures for the transitional use or access to existing customs information systems procedural measures for the management of interoperability between the EU Customs Data Hub and other systems;

Added(c) procedural measures in relation to the application of the reporting requirement in the context of post-release controls and random controls;

Added(d) arrangements for cooperation, including exchange of information, between the EU Customs Authority and specific other Union institutes, bodies and offices, and other national competent authorities;

Added(e) the identification of the responsible customs authority in the case of specific risk management processes, which may concern more than one Member State;

Added(f) procedural aspects of controls, including post-release controls, which concern more than one Member State, and the availability of results of samples and other controls between the customs authorities concerned;

Added(g) arrangements for the sharing of risk information between customs authorities, the EU Customs Authority and with the Commission;

Added(h) common priority control areas and common risk criteria and standards as referred to in Article 51(1) and (2) and Article 52, including the modalities for their application on an urgent basis where this is necessary.

AddedThose implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added2. On imperative grounds of urgency relating to such measures, including the modalities for their application on an urgent basis to respond effectively to crisis or incidents which may pose an imminent safety or security risk, and duly justified by the need to rapidly update common risk management and adapt the exchange of information, common risk criteria and standards, and common priority control areas to the evolution of risks, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 262(5).

AddedTitle V PLACING GOODS UNDER A CUSTOMS PROCEDURE

AddedChapter 1 Customs status of goods

AddedArticle 56 Presumption of customs status of Union goods

Added1. All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods.

Added2. In specific cases, where the presumption laid down in paragraph 1 does not apply, the customs status of Union goods shall need to be proven.

Added3. In specific cases, goods wholly obtained in the customs territory of the Union do not have the customs status of Union goods if they are obtained from goods in temporary storage or placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure.

Added4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining:

Added(a) the specific cases where the presumption laid down in paragraph 1 does not apply;

Added(b) the conditions for granting facilitation in the establishment of the proof of customs status of Union goods;

Added(c) the specific cases where the goods referred to in paragraph 3 do not have the customs status of Union goods.

Added5. The Commission shall specify, by means of implementing acts, the procedural rules for the provision and verification of the proof of the customs status of Union goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 57 Loss of customs status of Union goods

AddedUnion goods shall become non-Union goods in the following cases:

Added(a) where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;

Added(b) where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;

Added(c) where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;