Text · Comparison of two versions
Changes from plenary report to adopted text
A-10-2026-0232 → TA-9-2024-0151
- From
- A-10-2026-0232 Plenary report of 14 Sept 2026
- To
- TA-9-2024-0151 Adopted text of 13 Mar 2024
- Changes
- Not comparable
- Paragraphs
- +2 689 added · −11 removed · 6 changed
More facts (3)
- Dossier
- 2023/0156(COD)
- Title (from)
- on the Council position at first reading with a view to the adoption of 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
- Title (to)
- Establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013
These two texts have too little in common to be compared paragraph by paragraph (under 15 % of their paragraphs match): they are different documents rather than versions of one — for example a group’s motion and the joint text that was adopted.
Every difference
The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.
Part 39 of 46: Paragraphs 2248–2307
Added(da) The EU Customs Authority shall cooperate with other Union institutions, bodies, offices and agencies in areas where their activities relate to the management of goods crossing the external border; [Am. 216]
Added(db) The EU Customs Authority shall introduce a mandatory special scheme for the collection of customs duty on distance sales of goods imported from third territories or third countries. That mandatory special scheme shall be aligned with the special scheme laid down in Articles 369l-369x of Directive 2006/112/EC. [Am. 217]
AddedChapter 2 Tasks
AddedArticle 208 Core tasks
Added1. The EU Customs Authority shall carry out risk management tasks, in accordance with Title IV, Chapter 3.
Added2. The EU Customs Authority shall carry out tasks in relation to restrictive measures and crisis management mechanism in accordance with Title XI.
Added2a. The EU Customs Authority shall support the Commission and the Member States to enable them to supervise more efficiently the implementation of the restrictive measures that the Council may adopt in accordance with Article 215(2) TFEU on the flow of goods, to ensure that those measures are not circumvented. [Am. 218]
Added3. The EU Customs Authority shall perform capacity building activities and provide operational support and coordination to customs authorities and the Commission. In particular, it shall: [Am. 219]
Added(a) carry out diagnostics and monitoring of border crossing points and other control locations, develop common standards and issue recommendations for best practices; [Am. 220]
Added(aa) develop common standards and issue recommendations for best practices and monitor their implementation, in particular in relation to the implementation of the Union Customs Code; [Am. 221]
Added(b) carry out performance measurement for the customs union, and support the Commission in its evaluation of the performance of the customs union, including the measurement of operating costs incurred by customs authorities to carry out their activity, in accordance with Title XV, Chapter 1; [Am. 222]
Added(c) prepare the minimum common training content for customs officers in the Union and monitor its use by customs authorities, including the content for the training referred to point (e) of Article 25(3) which shall be harmonised and on technology for big data analytics and detection and controls; [Am. 223]
Added(d) contribute to a Union recognition system for universities and other schools that offer training and education programmes in the customs field;
Added(e) coordinate and support the creation by the Member States of specialised centres of excellence for Union-wide purposes in relevant customs areas, in particular training and customs laboratories;
Added(f) facilitate and coordinate research and innovation activities in the customs field, and regularly inform the EU Innovation Hub for Internal Security about its activities; [Am. 224]
Added(g) elaborate and disseminate operational manuals for the practical application of customs processes and working methods and develop common standards in this regard, including common guidelines on enforcement; [Am. 225]
Added(ga) issue recommendations addressed to the customs authorities for the application of Title IV; [Am. 226]
Added(h) issue an opinion on whether granting an authorisation for special procedures would adversely affect the interest of the Union producers, in accordance with Article 102(3), (4) and (5);
Added(i) cooperate with Union bodies and national authorities other than customs in accordance with Article 240(9);
Added(ia) providing support to the Commission for developing and implementing an operational strategy for activities relating to the allocation, funding and procurement of control equipment, including the assessment of needs, joint procurement and co-sharing of equipment; [Am. 227]
Added(j) coordinate and support the operational cooperation between customs authorities and between customs authorities and other authorities at national level in accordance with Title XIII;
Added(k) organise and coordinate the joint controls referred to in Article 241;
Added(l) provide support and expertise to the Commission for the resolution of complex classification, valuation, and origin cases, and monitoring of decisions and the application of the decisions in this regard.
Added(la) prepare simplified guidelines and manuals for small and micro enterprises and support their understanding on Union customs legislation and formalities. [Am. 228]
AddedThe EU Customs Authority shall assist the Commission, at its request, in its management of relations with third countries and international organisations, relating to matters covered by this Regulation. [Am. 229]
Added4. The EU Customs Authority shall carry out data management and processing activities necessary for the fulfilment of its tasks and for developing the national applications referred to in Article 30 of this Regulation.
AddedArticle 209
AddedOther tasks [Am. 230]
AddedThe Commission may entrust to the EU Customs Authority the following tasks for the implementation of the customs-related funding programmes: [Am. 231]
Added(a) activities related to the development, operation and maintenance of 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. 232]
Added(b) providing support to the Commission for developing and implementing an operational strategy for activities relating to the allocation, funding and procurement of control equipment, including the assessment of needs, joint procurement and co-sharing of equipment. [Am. 233]
AddedArticle 210 Further tasks
AddedThe EU Customs Authority may be assigned further tasks in the area of free movement, import and export of third country goods, if so provided by relevant Union legal acts. Where such tasks are assigned or entrusted to the EU Customs Authority, appropriate financial and human resources shall be ensured for their implementation.
AddedChapter 3 Organisation of the EU Customs Authority
AddedArticle 211 Administrative and management structure
AddedThe administrative and management structure of the EU Customs Authority shall comprise:
Added(a) a Management Board, which shall exercise the functions set out in Article 215;
Added(b) an Executive Board which shall exercise the functions set out in Article 217;
Added(c) an Executive Director, who shall exercise the responsibilities set out in Article 219;
Added(d) a Deputy Executive Director, who shall exercise the responsibilities set out in Article 221, if the Management Board decides to create such a function.
Added(da) a Customs Advisory Board that shall exercise the functions set out in Article 221a. [Am. 234]
AddedSection 1 The Management Board
AddedArticle 212 Composition of the Management Board
Added1. The Management Board shall be composed of one representative from each Member State and, two representatives of the Commission and one expert designated by the European Parliament, all with voting rights. [Am. 235]
Added2. The Management Board shall also include one member designated by the European Parliament, without the right to vote. [Am. 236]
Added3. Each member of the Management Board shall have an alternate. The alternate shall represent the member in his/her absence.
Added4. Members of the Management Board and their alternates shall be appointed in the light of their knowledge in the field of customs, taking into account their relevant managerial, administrative and budgetary skills, and experience with policies of the customs union. All parties represented in the Management Board shall make efforts to limit turnover of their representatives, in order to ensure continuity of its work. All parties shall aimensure to achieve a gender-balanced representation on the Management Board. [Am. 237]
Added5. The term of office for members and their alternates shall be 4 years. That term shall be extendable for the same period. [Am. 238]
Added5a. When a member of the Management Board or its alternate intends to end its term of office prematurely, the relevant member or its alternate shall inform the Chairperson and Deputy Chairperson of the Management Board thereof and on its replacement. [Am. 239]
Added5b. Each member and alternate shall sign a written statement at the time of taking office declaring that he or she is not in the situation of conflict of interests. Each member and alternate shall update his or her statement in the case of a change of circumstances with regard to any conflict of interests, or at least on an annual basis. The Authority shall publish the statements and updates on its website. [Am. 240]
AddedArticle 213 Chairperson of the Management Board
Added1. The Management Board shall elect a Chairperson from among the Commission representatives and a Deputy Chairperson from among its other members with voting rights.
Added2. The Deputy Chairperson shall automatically replace the Chairperson if he/she is prevented from attending to his/ her duties.
Added3. The term of office of the Chairperson and of the Deputy Chairperson shall be 4 years. Their term of office may be renewed once. If, however, their membership of the Management Board ends at any time during their term of office, their term of office shall automatically expire on that date.
AddedArticle 214 Meetings of the Management Board
Added1. The Chairperson shall convene the meetings of the Management Board.
Added2. The Executive Director shall take part in the deliberations, without the right to vote.
Added3. The Management Board shall hold at least two ordinary meetings a year. In addition, it shall meet on the initiative of its Chairperson, at the request of the Commission, or at the request of at least one third of its members.
Added4. The Management Board may invite any person whose opinion may be of interest to attend its meetings as an observer.
Added5. The members of the Management Board and their alternates may, subject to its rules of procedure, be assisted at the meetings by advisers or experts.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Permalink
- https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0232/compare/TA-9-2024-0151?all=1&part=39
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 30 September 2026
Cite as
European Parliament (2024). “Changes between A-10-2026-0232 and TA-9-2024-0151”. Text, 13 March 2024. from A-10-2026-0232, to TA-9-2024-0151, reference 2023/0156(COD). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0232/compare/TA-9-2024-0151?all=1&part=39 (retrieved 30 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2024-03-13,
author = {{European Parliament}},
title = {{Changes between A-10-2026-0232 and TA-9-2024-0151}},
year = {2024},
date = {2024-03-13},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0232/compare/TA-9-2024-0151?all=1&part=39}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0232/compare/TA-9-2024-0151?all=1&part=39},
urldate = {2026-09-30},
publisher = {EU Parl Watch Research},
note = {Text. from A-10-2026-0232, to TA-9-2024-0151, reference 2023/0156(COD). Data: European Parliament Open Data (CC BY 4.0)}
}