Skip to content

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)
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 43 of 46: Paragraphs 2488–2547

Added3. In the event of non-contractual liability, the EU Customs Authority shall, in accordance with the general principles common to the laws of the Member States, make good any damage caused by its departments or by its staff in the performance of their duties.

Added4. The Court of Justice of the European Union shall have jurisdiction in disputes over compensation for the damage referred to in paragraph 3.

Added5. The personal liability of its staff towards the EU Customs Authority shall be governed by the provisions laid down in the Staff Regulations of Officials or Conditions of Employment of Other Servants applicable to them.

Added6. The financial liability of the Union and the Member States for the debts of the EU Customs Authority shall be limited to their contribution already made for the administrative costs.

AddedArticle 237 Headquarters Agreement and operating conditions

Added1. The necessary arrangements concerning the accommodation to be provided for the EU Customs Authority in the host Member State and the facilities to be made available by that Member State together with the specific rules applicable in the host Member State to the Executive Director, members of the Management Board, EU Customs Authority staff and members of their families shall be laid down in a Headquarters Agreement between the EU Customs Authority and Member State where the seat is located, concluded after obtaining the approval of the Management Board and no later than …[OP please insert the date = two years after the date of entry into force of this Regulation].

Added2. The EU Customs Authority’s host Member State shall provide the best possible conditions to ensure the functioning of the EU Customs Authority, including multilingual, European-oriented schooling and appropriate transport connections.

Added3. Where exceptional circumstances so require, the Executive Director may decide to establish a local office in anotheroffices in other Member StateStates for the purposes of carrying out the EU Customs Authority's tasks in a more, efficient, effective and coherent manner. [Am. 262]

AddedBefore deciding to establish a local office, the Executive Director shall obtain the prior consent of the Commission, the Management Board and the Member State concerned. The decision shall be based on an appropriate cost-benefit analysis that demonstrates in particular the added value of such decision. The decision shall specify the scope of the activities to be carried out at the local office in a manner that avoids unnecessary costs and duplication of administrative functions of the EU Customs Authority.

AddedArticle 238 Start of the EU Customs Authority's activities

Added1. The EU Customs Authority is established as of 2026 and shall become fully operational byas of 1 January 2028. [Am. 263]

Added2. The Commission shall be responsible for the establishment and initial operation of the EU Customs Authority until the EU Customs Authority has the operational capacity to implement its own budget. For that purpose:

Added(a) until the Executive Director takes up his or her duties following his or her appointment by the Management Board in accordance with Article 218 the Commission may designate a Commission official to act as interim Executive Director and exercise the duties assigned to the Executive Director;

Added(b) by derogation from Article 215(1), point (i) and until the adoption of a decision as referred to in Article 215(2), the interim Executive Director shall exercise the appointing authority powers;

Added(c) the Commission may offer assistance to the EU Customs Authority, in particular by seconding Commission officials to carry out the activities of the EU Customs Authority under the responsibility of the interim Executive Director or the Executive Director;

Added(d) the interim Executive Director may authorise all payments covered by appropriations entered in the EU Customs Authority's budget and may conclude contracts, including staff contracts, following the adoption of the EU Customs Authority's establishment plan.

AddedTitle XIII CUSTOMS COOPERATION

AddedArticle 239 Internal customs cooperation

Added1. Without prejudice to the provisions of Regulation (EC) No 515/97, customs authorities shall cooperate with each other, with the Commission and with the EU Customs Authority in accordance with the customs legislation and any other Union legislation providing for such cooperation, with a view to ensuring a correct and uniform application of those legislations and supporting the achievement of their mission, as set out in Article 2.

Added2. Customs authorities may temporarily make customs officers available to work in the customs authorities of another Member State. The EU Customs Authority shall be informed and may coordinate such assignments.

Added3. Customs authorities may carry out joint controls in addition to those provided for in Article 241. The customs authorities shall inform the EU Customs Authority of such joint controls.

Added4. The Commission, OLAF and the EU Customs Authority may exchange data relevant for the cooperation referred to in this Title, including risk information. The EU Customs Authority shall ensure the effective use of such information in its risk management activities in accordance with this Title and Title XII.

AddedArticle 239a Platform on the reporting of goods

Added1. The EU Customs Authority shall set up a platform on the reporting of goods (the “Platform”) to give authorities, businesses, consumers and citizens the opportunity to report goods that enter the internal market and are not in compliance with conformity standards and/or with relevant Union legislation.

Added2. The platform shall be set as an online platform, be easily accessible, intelligible and available in all official languages of the Union.

Added3. The EU Customs Authority shall assess the information obtained via the platform and if necessary, notify the customs authority(-ies) of one or more Member States, in which a reported good has been placed. The Customs Authority shall only assess those reported goods that have been placed on the market in one or more Member States.

Added4. The notified customs authority referred to paragraph 3 shall cooperate with other authorities at national level, including, but not limited to, market surveillance authorities, sanitary and phytosanitary authorities, law enforcement authorities and tax authorities when implementing measures to remove a reported good from the internal market. The notified customs authority shall report on these measures to the EU Customs Authority by 30 calendar days after a measure has been taken.

Added5. The EU Customs Authority shall ensure that all relevant data related to reported goods is available in the EU Customs Data Hub. The EU Customs Authority may request customs authorities to submit relevant data for that purpose. [Am. 264]

AddedArticle 240 Framework for cooperation with other authorities

Added1. Customs authorities shall cooperate with other authorities at national level, including, but not limited to, market surveillance authorities, sanitary and phytosanitary authorities, law enforcement authorities and tax authorities, in the field other legislation applied by the customs authorities, collection of duties and taxes and other relevant fields of cooperation. Where appropriate, customs authorities shall also cooperate with relevant bodies, expert groups, agencies, offices or networks coordinating the activities of other authorities at Union level. Where appropriate, customs authorities shall also cooperate with other relevant parties at EU level, as referred to in paragraph 9, and the involved customs authorities shall notify the EU Customs Authority.

Added2. The cooperation referred to in paragraph 1 shall take place regularly and in a structured way. It shall pursue, in particular, the following objectives:

Added(a) contributing to and following legislative developments in policy areas of relevance for customs;

Added(b) the exchange of data, in particular data relevant for risk management in accordance with Title IV, Chapter 3;

Added(c) the development of coherent and coordinated supervision strategies for risk management of goods under the areas of responsibilities of both customs authorities and other authorities, in accordance with Title IV, Chapter 3;

Added(d) the operational implementation, including performance of joint controls in accordance with Article 241.

Added(da) the exchange of skills and best practices through joint trainings on how to detect non-compliant products, including keeping up to date to any other Union legislation that sets compliance requirements such as those related to product safety and sustainability. [Am. 265]

Added3. The EU Customs Authority shall, without prejudice to the powers of the Commission and subject to its prior approval, conclude working arrangements to develop and update a framework for the cooperation referred to in paragraph 1, involving other relevant parties, as referred to in paragraph 9, providing orientations for its practical implementation, objectives and key areas of cooperation, in accordance with paragraph 2 of this Article and Title III of this Regulation.

Added3a. Customs authorities shall immediately alert competent Union and national authorities of any suspected infringement of Union legislation and send a notification to the EU Customs Data Hub. [Am. 266]

Added4. Where a customs authority cooperates with another authority in a different Member State, it shall notify the customs authority of that Member State. Where the cooperation involves more than two Member States, the involved customs authorities shall notify the EU Customs Authority, who may provide operational and coordination support in accordance with Article 208.

Added5. The Member States shall report on an annual basis to the EU Customs Authority on the application of the framework for cooperation. The EU Customs Authority shall take into account the findings of this reporting in its monitoring activities referred to in Article 208(3), point (a), and its performance measurement tasks referred to in Article 208(3), point (b).

Added6. Until the date indicated in Article 238(1), the Commission may carry out the tasks of the EU Customs Authority, as referred to in paragraph 3.

Added7. The EU Customs Authority may cooperate with other authorities at national level, and with the Commission and other Union institutions, offices, agencies, networks and bodies, in order to contribute to the objectives referred to in paragraph 2, and to the framework for cooperation referred to in paragraph 3.

AddedTo that end, the EU Customs Authority may, subject to the authorisation of its Management Board and after the approval by the Commission, establish working arrangements with the Union bodies or other authorities at national level. Those administrative arrangements shall not create legal obligations and shall define the nature, extent and manner in which the intended cooperation shall take place.

Added8. The EU Customs Authority shall closely cooperate with OLAF and EPPO where fraud or suspicion of fraud occurs in any of its cooperation activities. [Am. 267]

Added9. The EU Customs Authority may develop a framework for operational cooperation with other EU bodies, including Europol and Frontex, in accordance with paragraphs 2, 4 and 5, and may participate in and contribute to strategic analyses and threat assessments, policy cycles, innovation programmes, training activities, networks and other activities which are relevant for the implementation of its tasks and are organised by such other bodies.

AddedArticle 241 Joint controls

Added1. The EU Customs Authority shall plan, organise and coordinate joint controls that are carried out by customs authorities, where relevant in cooperation with other authorities, bodies and agencies, including Europol in accordance with Article 240(9). [Am. 268]

Added2. For this purpose, the EU Customs Authority shall follow the customs policy priorities and ensure the necessary links and coordination with the anti-fraud activities by OLAF and EPPOof OLAF, Europol and national customs investigations, as well as the criminal investigations of EPPO or other competent national authorities. [Am. 269]

Added3. To allow the EU Customs Authority to draw up a report and perform an evaluation, the customs authorities shall provide feedback to the EU Customs Authority on the activities and controls they have carried out in the context of a joint control.

AddedArticle 242 Actions to be taken by the customs authorities

Added1. In accordance with the other legislation applied by the customs authorities, the customs authorities may take any of the following measures:

Added(a) collecting specific data for all consignments, including automated checks of Union non-customs formalities, provided that they are stored in a Union central registry;

Added(b) providing statistics, analytics and trends, in particular in the area of risks;

Added(c) facilitating and coordinating the controls by other authorities;

Added(d) carrying out controls on certain consignments, selected on the basis of risk management in accordance with Title IV and taking into account the analysis referred to in point (b);

Added(e) consulting other authorities before release of the goods in accordance with Article 60;

Added(f) taking any necessary measure on non-compliant goods, including confiscation, sale or destruction of those goods;

Added(g) implementing the framework for cooperation referred to in Article 240;

Added(h) alerting other authorities about risks relevant for their work, as well as reporting suspicions of fraud and crime; [Am. 270]

Added(i) following-up where the movement of goods is infringing other legislation applied by the customs authorities;

Sources & citation

Where the facts on this page come from, and how to cite it.

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=43 (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=43}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0232/compare/TA-9-2024-0151?all=1&part=43},
  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)}
}