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Text · Comparison of two versions

Changes from report parliamentary committee draft to report parliamentary committee draft

IMCO-PR-755046 → IMCO-PR-792031

From
IMCO-PR-755046 report parliamentary committee draft of 30 Oct 2023
To
IMCO-PR-792031 report parliamentary committee draft of 4 Sept 2026
Changes
Not comparable
Paragraphs
+8 added · −173 removed · 8 changed
More facts (2)
Title (from)
on the proposal for 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)
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

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 4 of 5: Paragraphs 142–180

RemovedArticle 207 – paragraph 2 – point d: (d) the EU Customs Authority shall contribute to the enforcement of other Union legislation applied by the customs authorities.

RemovedArticle 207 – paragraph 2 – point d a (new): (da) The EU Customs Authority shall cooperate with other Union institutions, bodies, offices and agencies in areas where their activities relate to the management of the customs union.

RemovedArticle 208 – paragraph 3 – point a: (a) carry out diagnostics and monitoring of border crossing points and other control locations;

RemovedArticle 208 – paragraph 3 – point a a (new): (aa) develop common standards and issue recommendations for best practices and monitor their implementation, especially with regards to the implementation of the Union Customs Code;

RemovedArticle 208 – paragraph 3 – point g: (g) elaborate and disseminate operational manuals for the practical application of customs processes and working methods and develop common standards in this regard, including common guidelines on enforcement;

RemovedArticle 208 – paragraph 3 – point g a (new): (ga) issue recommendations addressed to the customs authorities for the application of Title IV;

RemovedArticle 208 – paragraph 3 – point l a (new): (la) prepare simplified guidelines and manuals for small and micro enterprises and support their understanding on EU customs legislation and formalities;

RemovedArticle 208 – paragraph 3 – subparagraph 1 a (new): The EU Customs Authority shall assist the Commission, at its request, in the Commission’s management of relations with third countries and international organisations relating to matters covered by this Regulation. The EU Customs Authority may cooperate with the competent authorities of third countries and with international organisations competent in matters covered by this Regulation.

RemovedArticle 212 – paragraph 1: 1. The Management Board shall be composed of one representative from each Member State, two representatives of the Commission and one representative of the European Parliament, all with voting rights.

RemovedThe EP representative shall also have a voting right within the Management Board of the EUCA.

RemovedArticle 212 – paragraph 2: deleted

RemovedArticle 212 – paragraph 4: 4. Members of the Management Board and their alternates shall be appointed in the light of their knowledge in the field of customs, taking into account their relevant managerial, administrative and budgetary skills, or experience with policies of the customs union. All parties represented in the Management Board shall make efforts to limit turnover of their representatives, in order to ensure continuity of its work. All parties shall aim to achieve a gender-balanced representation on the Management Board.

RemovedArticle 212 – paragraph 5: 5. The term of office for members and their alternates shall be 4 years. That term shall be extendable for the same period.

RemovedArticle 212 – paragraph 5 a (new): 5a. If a member or its alternate ends the membership in the Management Board, the relevant party shall inform the Chairperson and Deputy Chairperson of the Management Board thereof and on the replacement of that member or its alternate.

RemovedIn case a member/alternate wishes to end the membership, even if efforts should be made to limit the turnover within the Management Board.

RemovedArticle 215 – paragraph 1 – point p a (new): (pa) The Management Board shall establish and adopt rules of procedure for an advisory body representing the full range of interested parties affected by the work of the EU Customs Authority, which it shall regularly consult prior to making decisions.

RemovedArticle 215 – paragraph 1 – point p b (new): (pb) The Management Board may establish working groups and expert panels to assist in carrying out its tasks, including the preparation of its decisions and monitoring the implementation thereof.

RemovedArticle 235 – paragraph 1: 1. Not later than [OP please insert the date = 4 years after the date of entry into force of this Regulation], and every 4 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.

RemovedShorter timeframe for assessment is necessary for the new EUCA.

RemovedArticle 235 – paragraph 3: 3. 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.

RemovedArticle 238 – paragraph 1: 1. The EU Customs Authority is established as of 2026 and shall become fully operational as of 1 January 2028.

RemovedThis would be in line with the new MFF.

RemovedArticle 239 a (new): Article 239a / Platform on the reporting of goods / 1. The EU Customs Authority shall set up a platform to give authorities, businesses, consumers and citizens the opportunity to report goods that enter the internal market and do not respect conformity standards and/or do not comply with relevant Union legislation. / 2. The platform shall be online, easily accessible, legible and available in all official languages of the Union. / 3. The EU Customs Authority shall assess the information obtained via the platform and if necessary, notify a customs authority or more customs authorities of the Member States, in which a reported good has been placed. The Customs Authority shall only assess those reported goods that are placed in the internal market in one or more Member States. / 4. The notified customs authority 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 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. / 5. 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 this purpose.

RemovedArticle 240 – paragraph 3 a (new): 3a. Customs authorities shall immediately alert relevant authorities of suspected infringement of EU legislation and send a notification in the EU Customs Data Hub.

RemovedArticle 243 – paragraph 1: The EU Customs Authority may, 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 not create legal obligations incumbent on the Union. They shall empower the EU Customs Authority to exchange information with third countries authorities, including best practices, and to conduct joint activities.

RemovedArticle 244 – paragraph 7 – subparagraph 1: Within 60 days from receipt of the notification, the Commission shall adopt implementing acts to decide, by means of an implementing act, 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).

RemovedFor such an Implementing Act, 60 days should be sufficient.

RemovedArticle 255 – paragraph 2: 2. The EU Customs Authority shall assist the Commission with its evaluation of the performance of the customs 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, and provide recommendations for improvement to the Commission.

RemovedArticle 256 – paragraph 4: 4. The Commission shall verify the report and transmit it afterwards to the European Parliament and the Council for information.

RemovedThe EP should receive the report as well.

RemovedArticle 258 – paragraph 1 – subparagraph 1: By ... [date 3 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.

RemovedEarlier reporting at the beginning.

RemovedArticle 263 – paragraph 1: 1. Regulation (EU) No 952/2013 and Regulation (EU) 2022/2399 are repealed.

RemovedArticle 265 – paragraph 3: 3. The functionalities of the EU Customs Data Hub laid down in Article 29 shall be fully operational by 31 December 2032.

RemovedThe Customs Data Hub could be fully operational much earlier.

RemovedArticle 265 – paragraph 4: 4. Economic operators may start fulfilling their reporting obligations under this Regulation by using the EU Customs Data Hub from 1 January 2029.

RemovedEconomic operators may start using the Customs Data Hub earlier, as the main features should be already working.

RemovedArticle 265 – paragraph 7 – introductory part: 7. By 31 December 2031, the Commission shall present a report to the European Parliament and to the Council to assess, in particular:

RemovedThe report on the assessment related to the Trust and Check trader would need to be prepared earlier.

Sources & citation

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

Data source
Licensed CC BY 4.0.
Retrieved
27 September 2026

Cite as

European Parliament (2026). “Changes between IMCO-PR-755046 and IMCO-PR-792031”. Text, 4 September 2026. from IMCO-PR-755046, to IMCO-PR-792031. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/IMCO-PR-755046/compare/IMCO-PR-792031?all=1&part=4 (retrieved 27 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2026-09-04,
  author = {{European Parliament}},
  title = {{Changes between IMCO-PR-755046 and IMCO-PR-792031}},
  year = {2026},
  date = {2026-09-04},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/IMCO-PR-755046/compare/IMCO-PR-792031?all=1&part=4}},
  url = {https://news.eu-parl.st-solutions.dev/texts/IMCO-PR-755046/compare/IMCO-PR-792031?all=1&part=4},
  urldate = {2026-09-27},
  publisher = {EU Parl Watch Research},
  note = {Text. from IMCO-PR-755046, to IMCO-PR-792031. Data: European Parliament Open Data (CC BY 4.0)}
}