Changes from plenary report to adopted text

AddedSection 1 General principles

AddedArticle 6 Decisions taken upon application

Added1. Where a person applies for a decision relating to the application of the customs legislation, that person shall provide all the information required by the competent customs authorities in order to enable them to take that decision.

AddedA decision may also be applied for by, and taken with regard to, several persons, in accordance with the conditions laid down in the customs legislation.

AddedExcept where otherwise provided, the competent customs authority shall be that of the place of establishment of the applicant.

Added2. Customs authorities shall, without delay and at the latest within 3014 calendar days of receipt of the application for a decision, verify whether the conditions for the acceptance of that application are fulfilled. [Am. 77]

AddedWhere the customs authorities establish that the application contains all the information required in order for them to be able to take the decision, they shall communicate its acceptance to the applicant within the period specified in the first subparagraph.

AddedWhere the customs authorities require additional information from other relevant competent national or international authorities to evaluate the application, they shall inform the applicant and update them within 15 calendar days about their decision. [Am. 78]

AddedWhere the customs authorities establish that the application does not contain all the information required, they shall ask the applicant to provide the relevant additional information within a reasonable time limit which shall not exceed 30 calendar days. Even where the customs authorities have requested additional information to the applicant, they shall decide whether the application is complete and can be accepted or whether it is incomplete and shall be refused in a period that shall not exceed 60 calendar days from the date of the first application. If the customs authorities do not expressly inform the applicant within that period whetherthat the application is complete and has been accepted, the application shall be considered asto be accepted at the end of the 60 calendar days. [Am. 79]

Added3. Except where otherwise provided, the competent customs authority shall take a decision as referred to in paragraph 1 at the latest within 12090 calendar days of the date of acceptance of the application and shall notify the applicant without delay. [Am. 80]

AddedWhere the customs authorities are unable to comply with the time-limit for taking a decision, they shall inform the applicant of that fact before the expiry of that time-limit, stating the reasons and indicating the further period of time which they consider necessary in order to take a decision. Except where otherwise provided, that further period of time shall not exceed 30 calendar days.

AddedWithout prejudice to the second subparagraph, the customs authorities may extend the time limit for taking a decision, as laid down in the customs legislation, where the applicant requests an extension to carry out adjustments in order to ensure the fulfilment of the conditions and criteria required for granting the decision. Those adjustments and the further period of time necessary to carry them out shall be communicated to the customs authorities, which shall decide on the extension.

AddedWhere the customs authorities fail to take a decision within the time-limits established in the first, second and third subparagraphs, the applicant may consider the request to have been denied and may appeal such a negative decision. The applicant may also inform the EU Customs Authority that the customs authorities did not take a decision within the relevant time limits. In such event, an automatic notification shall be received via the EU Customs Data Hub. [Am. 81]

AddedThe Commission shall adopt clear guidelines on processes for handling decisions in the event of a technical failure by centralised EU electronic systems infrastructure, in particular the EU Customs Data Hub. [Am. 82]

Added4. Except where otherwise specified in the decision or in the customs legislation, the decision shall take effect from the date on which the applicant receives it, or is deemed to have received it. Except in the cases provided for in Article 17(2), decisions adopted shall be enforceable by the customs authorities from that date.

Added5. Except where otherwise provided in the customs legislation, the decision shall be valid without limitation of time.

Added6. Before taking a decision which would adversely affect the applicant, the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view within a period prescribed from the date on which he or she receives that communication or is deemed to have received it (‘right to be heard’). Following the expiry of that period, the applicant shall be notified, in the appropriate form, of the decision.

AddedThe first subparagraph shall not apply in any of the following cases:

Added(a) where it concerns a decision relating to binding information referred to in Article 13(1);

Added(b) in the event of refusal of the benefit of a tariff quota where the specified tariff quota volume is reached, as referred to in Article 145(4), first subparagraph;

Added(c) where the nature or the level of a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers so requires;

Added(d) where the decision aims at securing the implementation of another decision on which the applicant has been given the opportunity to express his or her point of view, without prejudice to the law of the Member State concerned;

Added(e) where it would prejudice investigations initiated for the purpose of combating fraud;

Added(f) in other specific cases. [Am. 83]

Added7. A decision which adversely affects the applicant shall set out the grounds on which it is based and shall refer to the right of appeal provided for in Article 16.

Added8. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining:

Added(a) the exceptions for designating the competent customs office referred to in paragraph 1, third subparagraph, of this Article;

Added(b) the conditions for the acceptance of an application, referred to in paragraph 2 of this Article;

Added(c) the cases where the time limit to take a specific decision, including the possible extension of that time-limit, differs from the time limits referred to in paragraph 3 of this Article;

Added(d) the cases, referred to in paragraph 4 of this Article, where the decision takes effect from a date which is different from the date on which the applicant receives it or is deemed to have received it;

Added(e) the cases, referred to in paragraph 5 of this Article, where the decision is not valid without limitation of time;

Added(f) the duration of the period referred to in paragraph 6, first subparagraph, of this Article;

Added(g) the specific cases, referred to in paragraph 6, second subparagraph, point (f) of this Article. [Am. 84]

Added9. The Commission shall specify, by means ofadopt implementing acts, specifying the procedure for: [Am. 85]

Added(a) the submission and the acceptance of the application for a decision, referred to in paragraphs 1 and 2;

Added(aa) guidelines on processes to handle decisions in the event of a technical failure by the centralised EU electronic systems infrastructure; [Am. 86]

Added(b) taking the decision referred to in this Article, including, where appropriate, as regards the right to be heard and the consultation of other Member States concerned.

AddedThose implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 7 Management of decisions taken upon application

Added1. The holder of the decision shall comply with the obligations resulting from that decision.

Added2. The holder of the decision shall continuously monitor the fulfilment of the conditions and criteria, and compliance with the obligations, resulting from the decisions and, where applicable, establish internal controls capable of preventing, detecting and correcting illegal or irregular transactions.

Added3. The holder of the decision shall inform the customs authorities without delay of any factor arising after the decision was taken, which may influence the continuation or content of that decision.

Added4. Customs authorities shall regularly monitor whether the holder of the decision continues to fulfil the relevant criteria and comply with the relevant obligations, in particular the ability of the holder of the decision to prevent, react to and remedy errors through appropriate internal controls. Based on such monitoring activity, customs shall assess the risk profile of the holder of the decision, where relevant. Where the holder of the decision has been established in the customs territory of the Union for less than 3 years, the customs authorities shall closely monitor it during the first year after the decision is taken.

Added5. The customs authorities shall communicate to the EU Customs Authority the decisions taken upon application and all monitoring activities that they carry out in accordance with paragraph 4. The EU Customs Authority shall take this information into account for risk management purposes.

Added6. Until the date set out in Article 265(3), the customs authorities shall record their decisions in the existing electronic systems for the exchange of information developed by the Member States and the Commission. The Member States and the Commission shall have access to those decisions and underlying information in those systems.

Added7. Without prejudice to provisions laid down in other fields which specify the cases in which decisions are invalid or become null and void, the customs authorities which took a decision may at any time annul, revoke or amend it where it does not conform to the customs legislation. Customs authorities shall inform the EU Customs Authority about such annulment, revocation and amendment of customs decisions.

Added8. In specific cases the customs authorities shall carry out the following:

Added(a) re-assess a decision;

Added(b) suspend a decision which is not to be annulled, revoked or amended.

Added9. The customs authority competent to take the decision shall suspend the decision instead of annulling, revoking or amending it where:

Added(a) that customs authority considers that there may be sufficient grounds for annulling, revoking or amending the decision, but does not yet have all necessary elements to decide on the annulment, revocation or amendment;

Added(b) that customs authority considers that the conditions for the decision are not fulfilled or that the holder of the decision does not comply with the obligations imposed under that decision, and it is appropriate to allow the holder of the decision time to take measures to ensure the fulfilment of the conditions or the compliance with the obligations;

Added(c) the holder of the decision requests such suspension because that person is temporarily unable to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision.

AddedIn cases referred to in paragraph 1, points (b) and (c), the holder of the decision shall notify the customs authority competent to take the decision of the measures that person will take to ensure the fulfilment of the conditions or compliance with the obligations, as well as the period of time he needs to take those measures.

Added10. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining:

Added(a) detailed rules for monitoring a decision referred to in paragraphs 2 to 4 of this Article;

Added(b) the specific cases and the rules for re-assessing decisions as referred to in paragraph 8 of this Article.

AddedArticle 8 Union-wide validity of decisions

AddedExcept where the decision provides that its effect is limited to one or several Member States, decisions relating to the application of the customs legislation shall be valid throughout the customs territory of the Union.

AddedArticle 9 Annulment of favourable decisions