Changes from plenary report to adopted text

Added(k) where, subject to paragraph 6, the customs debt was incurred pursuant to Article 161 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been taken out of the customs territory of the Union.

Added2. In the cases referred to in paragraph 1, point (e), the customs debt shall, nevertheless, for the purposes of sanctions applicable to customs infringements, be deemed not to have been extinguished where, under this Regulation and under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining sanctions.

Added3. Where, in accordance with paragraph 1, point (g), a customs debt is extinguished in respect of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, any scrap or waste resulting from their destruction shall be deemed to be non-Union goods.

Added4. The provisions in force pertaining to standard rates for irretrievable loss due to the nature of goods shall apply where the person concerned fails to show that the real loss exceeds that calculated by applying the standard rate for the goods in question.

Added5. Where several persons are liable for payment of the amount of import or export duty corresponding to the customs debt and remission is granted, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is granted.

Added6. In the case referred to in paragraph 1, point (k), the customs debt shall not be extinguished in respect of any person or persons who attempted deception.

Added7. Where the customs debt was incurred pursuant to Article 161, it shall be extinguished with regard to the person whose behaviour did not involve any attempt at deception and who contributed to the fight against fraud.

Added8. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation, by determining the list of failures with no significant effect on the correct operation of the temporary storage or of the customs procedure concerned as referred to in paragraph 1, point (h)(i).

AddedArticle 200 Application of sanctions

AddedWhere the customs debt is extinguished on the basis of Article 199(1), point (h), Member States shall not be precluded from the application of sanctions for failure to comply with the customs legislation.

AddedTitle XI RESTRICTIVE MEASURES AND CRISIS MANAGEMENT MECHANISM

AddedChapter 1 Restrictive measures

AddedArticle 201 Role of the EU Customs Authority and of the customs authorities

Added1. The EU Customs Authority shall contribute to the correct application of restrictive measures adopted in accordance with Article 215 TFEU by monitoring their implementation in the areareas falling under its competence and, subject to review and authorisation by the Commission, by providing appropriate guidance to the customs authorities. [Am. 206]

Added2. Customs authorities shall take all necessary steps to comply with the restrictive measures, taking into account the guidance of the EU Customs Authority.

AddedArticle 202 Reporting

Added1. The EU Customs Authority shall regularly and whenever necessary report to the Commission on the implementation of the restrictive measures by the customs authorities and in the case of any breach thereof.

Added2. The customs authorities shall inform the EU Customs Authority, the Commission and the national authorities of the Member States competent for sanctions implementation of any suspicion and case of circumvention of restrictive measures and of their mitigation measures in that respect.

AddedChapter 2 Crisis management mechanism

AddedArticle 203 Preparation of protocols and procedures

Added1. The EU Customs Authority shall prepare procedures and protocols that can be activated in accordance with Article 204(1) in case of:

Added(a) a crisis at the border of one or more Member States that has an impact on the customs processes;

Added(b) a crisis in another sector that requires an action by the customs authorities in cooperation with relevant authorities,

Added(c) with a view to ensuring a rapid, effective and proportionate response to the situation concerned.

Added2. Protocols and procedures may cover in particular:

Added(a) the application of common risk criteria, common priority control areas and risk profiles, appropriate mitigation measures, and customs controls;

Added(b) a collaboration framework enabling making temporarily available customs officials and customs control equipment from one to another Member State.

Added(ba) fast lanes at borders to minimize delays and backups in freight flows; [Am. 207]

Added(bb) the avoidance of trade restrictions concerning crisis-relevant goods as defined in point (6) of Article 3 of Regulation (EU) 2024/2747. [Am. 208]

AddedArticle 204 Activation of the crisis management mechanism

Added1. The Commission, on its own initiative or based on the request of one or more Member States or the EU Customs Authority, may adopt an implementing act, in accordance with the examination procedure referred to in Articles 262 (4) and (5) of this Regulation, taking into accountthe protocols and procedures referred to in Article 203, laying down the appropriate and necessary measures and arrangements that should apply to address a crisis situation or to mitigate its negative effects. [Am. 209]

Added2. The EU Customs Authority shall coordinate and supervise the application and implementation of the appropriate measures and arrangements by the customs authorities and shall report back on the results of this implementation to the Commission. [Am. 210]

Added3. The EU Customs Authority shall set up a crisis response cell that is permanently available throughout the crisis. The Commission may support the EU Customs Authority during the planning stage and in the setting up of such a crisis response cell. The crisis response cell shall be financed by the budget that is granted to the EU Customs Authority. [Am. 211]

Added4. Customs authorities shall implement and apply the measures and arrangements adopted pursuant to this Article and shall report to the EU Customs Authority on their implementation and application.

Added4a. The EU Customs Authority shall coordinate and supervise the implementation of the appropriate measures and arrangements by the customs authorities and shall report back on the results of their implementation to the Commission, the European Parliament and the Council. [Am. 212]

AddedTitle XII THE EUROPEAN UNION CUSTOMS AUTHORITY

AddedChapter 1 Principles

AddedArticle 205 Legal status

Added1. The EU Customs Authority shall be a body of the Union and shall have legal personality.

Added2. In each of the Member States, the EU Customs Authority shall enjoy the most extensive legal capacity accorded to legal persons under their national laws. It may, in particular, acquire or dispose of movable and immovable property and be a party to legal proceedings.

Added3. The EU Customs Authority shall be represented by its Executive Director.

AddedArticle 206 Seat

AddedThe seat of the EU Customs Authority shall be […].

AddedThe choice of the location of the seat of the EU Customs Authority shall be made in accordance with the ordinary legislative procedure, on the basis of the following criteria:

Added(a) it shall not affect the EU Customs Authority’s execution of its tasks and powers, the organisation of its governance structure, the operation of its main organisation, or the main financing of its activities;

Added(b) it shall ensure that the EU Customs Authority is able to recruit the high-qualified and specialised staff it requires to perform the tasks and exercise the powers provided by this Regulation;

Added(c) it shall ensure that the EU Customs Authority can be set up on site upon the entry into force of this Regulation;

Added(d) it shall ensure appropriate accessibility of the location, the existence of adequate education facilities for the children of staff members, appropriate access to the labour market, social security and medical care for both children and spouses;

Added(e) it shall ensure a balanced geographical distribution of Union institutions, bodies and agencies across the Union;

Added(f) it shall enable adequate training opportunities;

Added(g) it shall enable close cooperation with Union institutions, bodies and agencies;

Added(h) it shall ensure sustainability and digital security and connectivity with regard to physical and IT infrastructure and working conditions. [Am. 213]

AddedArticle 207 Mission and objectives of the EU Customs Authority

Added1. The EU Customs Authority shall contribute to achieving the mission of customs authorities as set out in Article 2.

AddedThe EU Customs Authority shall operate and maintain the information technology systems used for the implementation of the customs union, such as the EU Customs Data Hub, as laid down in Title III. [Am. 214]

Added2. Without prejudice to the respective responsibilities of the Commission, of OLAF and of the Member States, the EU Customs Authority shall pursue the following objectives:

Added(a) the EU Customs Authority shall contribute to the operational management of the customs union, and thereby coordinate and supervise operational cooperation between customs authorities and pool and provide technical expertise to increase efficiency and delivery of results;

Added(b) the EU Customs Authority shall develop, operate and maintain information technologies to implement the procedures laid down in this Regulation and contribute to making optimal use of the available data for customs supervision, control and risk management purposes;

Added(c) the EU Customs Authority shall support customs authorities in achieving a uniform implementation of customs legislation, notably with a view to ensuring that customs controls and risk management are carried out in a harmonised way;

Added(d) the EU Customs Authority shall contribute to the enforcement of Union other Union legislation applied by the customs authorities.; [Am. 215]