Changes from plenary report to adopted text

Added(b) failure to comply with the obligation to provide information to customs in accordance with this Regulation, including the failure to lodge a customs declaration;

Added(c) provision of incomplete, inaccurate, invalid, inauthentic, false or falsified information or documents to customs;

Added(d) failure of the person responsible to keep the documents and information related to the accomplishment of customs formalities;

Added(e) removal of goods from customs supervision;

Added(f) failure of the person responsible to comply with the obligations related to customs procedures;

Added(g) non-payment of import or export duties by the person liable to pay within the period prescribed in accordance with Title X, Chapter 3.

Added(ga) failure to comply with importer and deemed importer obligations under Articles 20 and 21. [Am. 274]

Added2. Without prejudice to paragraph 1, Member States may provide for further acts and omissions that constitute customs infringements.

Added3. Members States shall notify the Commission within 180 days from the date of application of this Article, of the national provisions in force, as envisaged in paragraph 2 of this Article, and shall notify it without delay of any subsequent amendment affecting those provisions.

AddedArticle 253 General requirements for sanctions

Added1. Without prejudice to the sanctions laid down in Article 254, Member States may provide for additional sanctions for customs infringements referred to in Article 252 and for all measures necessary to ensure that such sanctions are implemented. Such sanctions shall be effective, proportionate and dissuasive. The Commission, the Member States and the EU Customs Authority shall regularly exchange best practices and applicable methodologies on audit and sanctions calculation, in order to improve the convergence and coherence of sanctions across the Union. The Commission shall regularly assess whether the effectiveness of the sanctions to reach the objectives of customs authorities provided for in Article 2, and whether action is necessary. [Am. 275]

Added2. Members States shall notify the Commission within 180 days from the date of application of this Article, of the national provisions in force, as envisaged in paragraph 1 of this Article, and shall notify it without delay of any subsequent amendment affecting those provisions.

AddedArticle 254 Minimum non-criminal sanctions

AddedWhere sanctions to customs infringements referred to in Article 252 are applied, theyeach Member State shall take at least one or several of the following forms, while ensuring thatprovide for sanctions that are effective, proportionate and dissuasive and taking into account extenuating and mitigating circumstances referred to in Article 247 and aggravating circumstances referred to in Article 248: [Am. 276]

Added(a) a pecuniary charge by the customs authorities, including, where appropriate, a settlement applied in place of a criminal penalty and calculated on the following minimum amounts or percentages:

Added(i) where the customs infringement has an impact on customs duties and other charges, the pecuniary charge shall be calculated based on the amount of customs duties and other charges eluded, as follows:

Added(1) where the customs infringement has been committed intentionally, the pecuniary charge shall comprise an amount equal to between 100% and 200% of the amount of customs duties and other charges eluded;

Added(2) in other cases, the pecuniary charge shall comprise an amount equal to between 30% and 100% of the amount of customs duties and other charges eluded;

Added(ii) where it is not possible to calculate the pecuniary charge in accordance with point (i), the pecuniary charge shall be calculated based on the customs value of the goods, as follows:

Added(1) where the customs infringement has been committed intentionally, the pecuniary charge shall comprise an amount equal to between 100% and 200% of the amount of the customs value of the goods;

Added(2) in other cases, the pecuniary charge shall comprise an amount equal to between 30% and 100% of the amount of the customs value of the goods;

Added(iii) where the customs infringement is not related to specific goods, the pecuniary charge shall comprise an amount equal to between EUR 150 and EUR 150 000;

Added(b) the revocation, suspension or amendment of customs decisions held by the person concerned, when such decision is affected by the infringement;

Added(c) the confiscation of the goods and means of transport.

AddedMember States shall decide on the use of the proceeds resulting from the enforcement of non-criminal sanctions except for when established as an own resource in accordance with the third subparagraph of Article 311 TFEU. [Am. 277]

AddedThe acts or decisions on sanctions applied for any customs infringement shall be recorded in the EU Customs Data Hub alongside the outcome of the customs controls.

AddedTitle XV FINAL PROVISIONS

AddedChapter 1 Performance measurement of the customs union

AddedArticle 255 Scope and objectives

Added1. The Commission shall assess and evaluate the performance of the customs union at least on an annual basis. This includes the measurement of customs activities performed by the customs authorities of the Member States and where possible candidate countries at national and border crossing points levels, as well as a regular monitoring of the level of expenditure incurred by national customs authorities in carrying out their activities. Such measurement may build on existing tools developed by the Commission and Member States for this purpose. [Am. 278]

Added2. The EU Customs Authority shall assist the Commission with that task. To support the Commission in its evaluation of the performance of the customcustoms union. For this purpose, the EU Customs Authority shall identify how customs activities and operations support the achievement of the strategic objectives and priorities of the customs union and contribute to the mission of customs authorities laid down in Article 2. In particular, the EU Customs Authority shall identify key trends, strengths, weaknesses, gaps, and potential risks, support the Commission in gathering relevant data regarding the levels of expenditure incurred by national customs authorities to ensure their functioning and provide recommendations for improvement to the Commission. [Am. 279]

AddedArticle 256 Framework definition and annual reporting

Added1. The EU Customs Authority shall, in cooperation with the customs authorities, produce reports and other types of documents to deliver on the objectives set in Article 255.

Added2. Member States shall provide data to the EU Customs Authority containing information both at national and border crossing point levels. Based on the data received from the customs authorities, the EU Customs Authority shall produce an annual report, containing facts and figures on the elapsed year for each customs authority at national and border crossing point level.

Added3. The EU Customs Authority shall transmit the draft annual report to the Commission for approval.

Added4. The Commission shall verify the report and transmit it afterwards to the Member StatesEuropean Parliament and the Council for information. [Am. 280]

Added5. The Commission shall specify, by means of implementing acts, the data referred to in paragraph 2 as well as their level of confidentiality, and the design of the performance measurement framework. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedChapter 2 Monitoring, evaluation and reporting

AddedArticle 257 Monitoring

AddedThe Commission shall regularly monitor the implementation of this Regulation, taking into account, inter alia, information and analysis relevant for monitoring purposes that are provided or made available by customs authorities and the EU Customs Authority in the EU Customs Data Hub.

AddedArticle 258 Evaluation and reporting

Added1. By ... [OP please insert the date = 53 years after the entry into force] and every 5 years thereafter, the Commission shall carry out an evaluation of this Regulation in light of the objectives that it pursues and shall present a report thereon to the European Parliament, to the Council and to the European Economic and Social Committee. [Am. 281]

AddedThat report shall include:

Added(a) an overview of the state of progress that Member States have reached in relation to the implementation of this Regulation;

Added(b) an assessment of the effectiveness, efficiency, coherence, relevance and Union added value of this Regulation, in particular with regard to the objectives referred to in Article 2.

Added(ba) an overview of the disaggregated costs incurred by the Union and by the Member States for the implementation of this Regulation, including in comparison with the costs incurred at the date of entry into force of this Regulation. [Am. 282]

Added2. At the request of the Commission and in accordance with Chapter 1 of this Title, the Member States shall provide information on the implementation of this Regulation that is necessary for the preparation of the report referred to in paragraph 2.

AddedChapter 3 Currency conversion and time-limits

AddedArticle 259 Currency conversion

Added1. The competent authorities shall publish and/or make available on the internet the rate of exchange applicable where the conversion of currency is necessary for one of the following reasons:

Added(a) because factors used to determine the customs value of goods are expressed in a currency other than that of the Member State where the customs value is determined;

Added(b) because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Common Customs Tariff.

Added2. Where the conversion of currency is necessary for reasons other than those referred to in paragraph 1, the value of the euro in national currencies to be applied within the framework of the customs legislation shall be fixed at least once a year.

Added3. The Commission shall lay down, by means of implementing acts, rules on currency conversions for the purposes referred to in paragraphs 1 and 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 260 Periods, dates and time limits

Added1. Unless otherwise provided, where a period, date or time limit is laid down in the customs legislation, such period shall not be extended or reduced and such date or time limit shall not be deferred or brought forward.

Added2. The rules applicable to periods, dates and time limits set out in Regulation (EEC, Euratom) No 1182/71 of the Council shall apply, except where otherwise provided for in the customs legislation.

AddedChapter 4 Delegation of power and committee procedure

AddedArticle 261 Exercise of the delegation

Added1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.