Changes from plenary report to adopted text

AddedArticle 225 Structure of the budget

Added1. Estimates of all revenue and expenditure of the EU Customs Authority shall be prepared each financial year and shall be shown in the EU Customs Authority’s budget. The financial year shall correspond to the calendar year.

Added2. The EU Customs Authority’s budget shall be balanced in terms of revenue and of expenditure.

Added3. Without prejudice to other resources, the EU Customs Authority’s revenue shall comprise:

Added(a) a contribution from the Union entered in the general budget of the Union;

Added(b) any voluntary financial contribution from the Member States;

Added(c) possible Union funding in the form of contribution agreements or grants in accordance with the EU Customs Authority’s financial rules referred to in Article 222 and with the provisions of the relevant instruments supporting the policies of the Union;

Added(d) charges for publications and any service provided by the EU Customs Authority.

Added4. The expenditure of the EU Customs Authority shall include staff remuneration, administrative and infrastructure expenses and operational expenditure.

Added5. Budgetary commitments for actions relating to large-scale projects extending over more than one financial year may be broken down into several annual instalments.

AddedArticle 226 Implementation of the EU Customs Authority’s budget

Added1. The Executive Director shall implement the EU Customs Authority’s budget.

Added2. Each year, the Executive Director shall send to the budgetary authority all the information needed for the exercise of its evaluation duties.

AddedArticle 227 Presentation of accounts and discharge

Added1. The following financial year (year N+1) the EU Customs Authority’s accounting officer shall send the provisional accounts for the financial year (year N) to the Commission's Accounting Officer and to the Court of Auditors by 1 March of the following financial year (year N+1).

Added2. By 31 March of year N+1, the EU Customs Authority shall send the report on the budgetary and financial management for year N to the European Parliament, the Council and the Court of Auditors.

Added3. By 31 March of year N+1, the Commission's accounting officer shall send the EU Customs Authority’s provisional accounts, consolidated with the Commission’s accounts, to the Court of Auditors.

Added4. On receipt of the Court of Auditors’ observations on the EU Customs Authority’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, the EU Customs Authority’s accounting officer shall draw up the EU Customs Authority’s final accounts for that year. The Executive Director shall send them to the Executive Board for an opinion. That opinion shall be adopted by the Management Board.

Added5. The EU Customs Authority’s accounting officer shall, by 1 July of year N+1, send the final accounts for year N to the European Parliament, the Council, the Commission and the Court of Auditors, together with the opinion adopted by the Management Board.

Added6. The final accounts for year N shall be published in the Official Journal of the European Union by 15 November of year N+1.

Added7. The Executive Director shall send a reply to the Court of Auditors’ observations by 30 September of year N+1. The Executive Director shall also send that reply to the Management Board.

Added8. The Executive Director shall submit to the European Parliament, at the latter's request, any information required for the smooth application of the discharge procedure for the financial year N, in accordance with Article 261(3) of Regulation (EU, Euratom) 2018/1046.

Added9. On a recommendation from the Council acting by a qualified majority, the European Parliament shall, before 15 May of year N+2, give a discharge to the Executive Director in respect of the implementation of the budget for year N.

AddedArticle 228 Combating fraud

Added1. In order to combat fraud, corruption and other unlawful activities within the EU Customs Authority, the provisions of Regulation (EU, Euratom) No 883/2013 shall apply without restriction.

Added2. The EU Customs Authority shall accede to the Interinstitutional Agreement of 25 May 1999 between the European Parliament, the Council of the European Union and the Commission of the European Communities concerning internal investigations by OLAF within six months from [XXX] and shall adopt the appropriate provisions applicable to its staff using the template set out in the Annex to that Agreement.

Added3. The European Court of Auditors shall have the power of audit, on the basis of documents and on the spot, over all grant beneficiaries, contractors and subcontractors who have received Union funds from the EU Customs Authority.

Added4. 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 connection with a grant or a contract funded by the EU Customs Authority, in accordance with the provisions and procedures laid down in Regulation (EU, Euratom) No 883/2013 and Council Regulation (Euratom, EC) No 2185/96.

Added5. Without prejudice to paragraphs 1, 2, 3, and 4, contracts, grant agreements and grant decisions of the EU Customs Authority shall contain provisions expressly empowering the European Court of Auditors and OLAF to conduct such audits and investigations, according to their respective competences. Working arrangements with competent authorities of third countries and international organisations shall cover the assistance and cooperation of those authorities and international organisation in relation to audits and investigations carried out by the Court of Auditors and OLAF.

Added6. In accordance with Regulation (EU) 2017/1939, EPPO may investigate and prosecuteis responsible for investigating and prosecuting 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 Council. The EU Customs Authority or the relevant national competent authorities shall without undue delay report to the EPPO any criminal conduct in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation. [Am. 259]

AddedChapter 5 Provisions on staff

AddedArticle 229 General provision

AddedThe Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Union and the rules adopted by agreement between the Union institutions for giving effect to the Staff Regulations of Officials and the Conditions of Employment of Other Servants shall apply to the staff of the EU Customs Authority.

AddedArticle 230 Seconded national experts and other staff

Added1. The EU Customs Authority may make use of seconded national experts or other staff not employed by the EU Customs Authority.

Added2. The Management Board shall adopt a decision laying down rules on the secondment of national experts to the EU Customs Authority.

AddedArticle 231 Privileges and immunities

AddedProtocol No 7 on the Privileges and Immunities of the European Union annexed to the Treaty on the Functioning of the European Union shall apply to the EU Customs Authority and its staff.

AddedChapter 6 General and final provisions

AddedArticle 232 Transparency and Communication

Added1. Regulation (EC) No 1049/2001 shall apply to documents held by the EU Customs Authority. The Management Board shall, within six months of the date of its first meeting, adopt the detailed rules for applying Regulation (EC) No 1049/2001.

Added2. The processing of personal data by the EU Customs Authority shall be subject to Regulation (EU) 2018/1725. The Management Board shall, within six months of the date of its first meeting, establish measures for the application of Regulation (EU) 2018/1725 by the EU Customs Authority, including those concerning the appointment of a Data Protection Officer of the EU Customs Authority. Those measures shall be established after consultation of the European Data Protection Supervisor.

Added3. The EU Customs Authority may engage in communication activities on its own initiative within its field of competence. The allocation of resources to communication activities shall not be detrimental to the effective exercise of the tasks of the EU Customs Authority. Communication activities shall be carried out in accordance with relevant communication and dissemination plans adopted by the Management Board.

AddedArticle 233 Security rules on the protection of classified and sensitive non-classified information

Added1. The EU Customs Authority shall adopt its own security rules that shall be based on the principles and rules laid down in the Commission's security rules for protecting European Union classified information (EUCI) and sensitive non-classified information including, inter alia, provisions for the exchange of such information with third countries, and processing and storage of such information as set out in Commission Decisions (EU, Euratom) 2015/443 and (EU, Euratom) 2015/444. Any administrative arrangement on the exchange of classified information with the relevant authorities of a third country or, in the absence of such arrangement, any exceptional ad hoc release of EUCI to those authorities, shall be subject to the Commission's prior approval.

Added2. The management board shall adopt the EU Customs Authority's security rules following approval by the Commission. When assessing the proposed security rules, the Commission shall ensure that they are compatible with Decisions (EU, Euratom) 2015/443 and (EU, Euratom) 2015/444.

Added3. Members of the Management Board, the Executive Director, external experts participating in ad hoc working groups, and members of the staff of the EU Customs Authority shall comply with the confidentiality requirements under Article 339 TFEU, even after their duties have ceased.

Added4. The EU Customs Authority may take the necessary measures to facilitate the exchange of information relevant to its tasks with the Commission and the Member States and, where appropriate, the relevant Union institutions, bodies, offices and agencies. Any administrative arrangements concluded to that end with regard to the sharing of EU classified information (EUCI) or, in the absence of such arrangements, any exceptional ad hoc release of EUCI, shall have received the Commission’s prior approval.

AddedArticle 234 Language arrangements

Added1. The provisions laid down in Council Regulation No 1 shall apply to the EU Customs Authority.

Added2. The Management Board shall decide on the internal language arrangements for the EU Customs Authority.

Added3. The translation services required for the functioning of the EU Customs Authority shall be provided by the Translation Centre for the Bodies of the European Union.

AddedArticle 235 Evaluation

Added1. Not later than [OP please insert the date = 54 years after the date of entry into force of this Regulation], and every 54 years thereafter, the Commission shall ensure that an evaluation in accordance with Commission guidelines of the EU Customs Authority’s performance in relation to its objectives, mandate, tasks and governance and location(s) is carried out. [Am. 260]

Added2. The evaluation shall, in particular, address the possible need to modify the mandate of the EU Customs Authority, and the financial implications of any such modification.

Added3. On the occasion of every second evaluation referred to in paragraph 1, the results achieved by the EU Customs Authority shall be assessed, having regard to its objectives, mandate, tasks and governance, including an assessment of whether the continuation of the EU Customs Authority is still justified with regard to those objectives, mandate, governance and tasks. [Am. 261]

Added4. The Commission shall report to the European Parliament and the Council on the findings of the evaluation referred to in paragraph 2. The findings of the evaluation shall be made public.

AddedArticle 236 Liability of the EU Customs Authority

Added1. The contractual liability of the EU Customs Authority shall be governed by the law applicable to the contract in question.

Added2. The Court of Justice of the European Union shall have jurisdiction to give judgment pursuant to any arbitration clause contained in a contract concluded by the EU Customs Authority.