Changes from plenary report to adopted text

Added(j) any other complementary action.

Added2. A Member State may designate a specialised customs border crossing point, on certain other legislation applied by the customs authorities. The constraints resulting from such designation to pass through a specialised customs border crossing points must not be disproportionate, as far as economic operators are concerned, to the objective in question, having due regard to the circumstances which may justify that obligation.

Added3. The Member State shall notify the EU Customs Authority about the designation referred to in paragraph 2 and the EU Customs Authority shall keep up to date and publish a list of these specialised customs border crossing points.

Added4. In order to facilitate the identification, application and enforcement of other legislation applied by the customs authorities, the Commission shall draw up and regularly update an integrated list of Union legislation laying down requirements applicable to goods subject to customs controls aimed at protecting public interests and publish it on its website.

Added5. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining any other complementary action as referred to in paragraph (1), point (j).

AddedArticle 243 International customs cooperation

AddedThe EU Customs Authority mayshall, without prejudice to the powers of the Commission and subject to its prior approval, conclude working arrangements with the authorities of third countries and international organisations. These arrangements shall empower the EU Customs Authority to exchange information with the authorities of third countries and international organisations, including best practices, and to conduct joint activities. These arrangements shall not create legal obligations incumbent on the Union. [Am. 271]

AddedArticle 244 Exchange of data with third countries

Added1. The Commission, the customs authorities and the EU Customs Authority may exchange and share data with customs authorities and other authorities of third countries for the purpose of customs cooperation, where an international agreement of the Union, customs legislation, Union legislation in the area of the common commercial policy or common foreign and security policy, as well as Union other legislation applied by the customs authorities, provides for such an exchange and it is ensured that the transfer of personal data is in conformity with the provisions of Chapter V of Regulation (EU) 2018/1725 or Chapter V of Regulation (EU) 2016/679 respectively.

AddedThe Commission shall be informed about exchanges of data between customs authorities and the EU Customs Authority with customs authorities and other authorities of third countries.

Added2. The exchange referred to in paragraph 1 may concern, in particular, the following categories of data:

Added(a) data elements included in decisions taken by the customs authorities or similar decisions taken in third countries, relating to binding information, authorised economic operator status, customs valuation, customs status of goods or special procedures;

Added(b) data elements included in declarations, notifications and proof of the customs status of goods and in supporting documents, lodged either with the customs authorities of the Member States or the Commission, or with the authorities of third countries competent for customs matters, on the other, or issued by those authorities;

Added(c) data on risks identified, findings made and results obtained by the customs authorities of the Member States or the Commission, on the one hand, and the authorities of third countries competent for customs matters, on the other, in the course of performing their risk analysis and controls.

Added3. The exchange referred to in paragraph 1 shall take place through appropriate secure means of communication, either upon request or on own initiative, and is subject to the respect for confidential data and the protection of personal data in accordance with Articles 31, 35 and paragraph 1 of this Article.

Added4. The exchange referred to in paragraph 1 is without prejudice to exchanges of information conducted under the mutual administrative assistance provisions contained in agreements between the Union and third countries and to the provisions of Regulation (EC) 517/97.

Added5. A Member State may be empowered in accordance with the procedures and conditions laid down in a delegated act adopted in accordance with paragraph 6 to enter into negotiations with a third country with a view to concluding a bilateral agreement on the exchange referred to in paragraph 1 or to maintain an existing agreement. Such a bilateral agreement will cease to apply upon the entry into force of an agreement providing for exchange of customs information between the Union and the third country concerned.

Added6. The Commission is empowered to adopt a delegated act in accordance with Article 261, to supplement this Regulation by determining the conditions and procedures according to which a Member State can be empowered to enter into negotiations referred to in paragraph 5. These shall include a notification by the Member State concerned to the Commission and all other Member States of the possible content of the bilateral agreement and an assessment by the Commission of its impact on Union law and future negotiations at Union level, including whether its content is limited to implementation of Union or international law obligations. The delegated act shall also provide for the monitoring of the implementation of those agreements.

Added7. Implementing powers shall be conferred on the Commission shall decideto adopt, within 9060 days from receipt of the notification, by means of an implementing act, to decide whether to authorise the Member State to enter into the bilateral agreement. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2). [Am. 272]

AddedOn imperative grounds of urgency relating to such authorisation, duly justified by the need to rapidly allow for the requested exchange of information, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 262(5).

AddedTitle XIV COMMON PROVISIONS ON CUSTOMS INFRINGEMENTS AND ON NON-CRIMINAL SANCTIONS

AddedChapter 1 General provisions

AddedArticle 245 Subject matter

AddedThis Title establishes a list of customs infringements and non-criminal sanctions for those infringements. It does not prevent Member States from taking more stringent measures by providing for administrative or criminal sanctions in accordance with their national law. Neither does it affect other infringements provided for under Union legislation.

AddedArticle 246 General requirements

Added1. Acts or omissions referred to in Article 252 constitute customs infringements.

Added2. Inciting or aiding and abetting an act or omission referred to in Article 252 constitutes a customs infringement.

AddedAn attempt to commit an act or omission referred to in Article 252 constitutes a customs infringement.

Added3. Member States shall determine whether the infringements referred to in Article 252 are committed intentionally or by obvious negligence or manifest error.

Added4. Clerical or minor errors shall not constitute a customs infringement unless the customs authority can establish that they were committed intentionally, or as a result of obvious negligence or manifest error.

Added5. In case of an act or an omission resulting in a customs infringement referred to in Article 252 and committed as a reaction to abnormal and unforeseeable circumstances extraneous to the person concerned, the consequences of which, in spite of the exercise of all due care, could not have been avoided, the responsibility of the person that committed it is excluded.

AddedArticle 247 Extenuating and mitigating circumstances

Added1. When the person responsible for an act or an omission resulting in a customs infringement referred to in Article 252 provides the evidence that that person acted in good faith, it is taken into account in determining the sanction referred to in Article 254.

Added2. The following circumstances shall be taken into account for reducing the sanction to be applied for the customs infringement:

Added(a) the goods involved are not subject to the other legislation applied by the customs authorities;

Added(b) the customs infringement has no impact on the determination of the amount of customs duties and other taxes to be paid;

Added(c) the person responsible for the customs infringement cooperates effectively with the customs authority.

Added(ca) the complexity of the underlying transaction, the number of similar transactions. [Am. 273]

AddedArticle 248 Aggravating circumstances

AddedThe following circumstances shall be taken into account for aggravating the sanction referred to in Article 254 to be applied for the customs infringements:

Added(a) the person responsible for the customs infringement has been sanctioned previously for a customs infringement, or has committed continuous and repeated customs infringements;

Added(b) the customs infringement has a significant impact on other legislation applied by the customs authorities ;

Added(c) the customs infringement has a significant financial impact on collecting customs duties or other charges;

Added(d) the customs infringement poses a threat to the security and safety of the Union and its residents.

AddedArticle 249 Limitation

Added1. Member States shall establish the limitation period for initiating proceedings concerning a customs infringement referred to in Article 252 between 5 and 10 years from the date on which the act or omission was committed.

Added2. Member States shall ensure that, in the case of continuous or repeated customs infringements, the limitation period starts to run on the day on which the act or omission constituting the customs infringement ceases.

Added3. Member States shall ensure that the limitation period is interrupted by any act of the competent authority, notified to the person in question, relating to an investigation or legal proceedings concerning the same customs infringement. The limitation period shall start to run on the day of the interrupting act.

Added4. Member States shall ensure that the initiation or continuation of any proceedings concerning a customs infringement referred to in Article 252 is precluded after the expiry of a period of eight years from the day referred to in paragraph 1 or 2.

Added5. Member States shall ensure that the limitation period for the enforcement of a decision imposing a sanction is three years. That period shall start to run on the day on which that decision becomes final.

Added6. Member States shall lay down the cases where the limitation periods set out in paragraphs 1, 4 and 5 are suspended.

AddedArticle 250 Jurisdiction

AddedMember States shall exercise jurisdiction over the customs infringements referred to in Article 252 in accordance with national law and where that infringement is committed in whole or part within the territory of that Member State.

AddedArticle 251 Cooperation between Member States

Added1. Where customs infringements referred to in Article 252 are committed in more than one Member States and a competent authority of a Member State first initiates proceedings concerning that infringement, that competent authority shall cooperate with the competent authorities of the Member States concerned by the same customs infringement against the same person for the same facts.

Added2. The Commission shall monitor the cooperation between Member States in accordance with paragraph 1.

AddedChapter 2 Union customs infringements and non-criminal sanctions

AddedArticle 252 Union customs infringements

Added1. The following acts or omissions shall constitute customs infringements:

Added(a) failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision and to inform the customs authorities without delay of any factor arising after the taking of a decision by those authorities which influences its continuation or content, in accordance with Titles I and II;