Changes from report parliamentary committee draft to plenary report

AddedArticle 5 – paragraph 1 – point 7 – point b a (new): (b a) In case of a legal person with multiple establishments in the customs territory of the Union, it shall register, pursuant to Article 19, following the order in point (b);

AddedArticle 5 – paragraph 1 – point 13: (13) ‘deemed importer’ means any person involved in the distance sales of goods to be imported from third countries into the customs territory of the Union, including persons authorised to use the special scheme laid down in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC;

AddedArticle 5 – paragraph 1 – point 18 – point b: (b) pose a threat to the security and safety of the Union and its citizens and residents;

AddedArticle 5 – paragraph 1 – point 18 – point b a (new): (b a) pose a threat to public health within the Union; or

AddedArticle 5 – paragraph 1 – point 20: (20) ‘risk management’ means the systematic identification of risk, including identifying profiles of risky economic operators, suspicious transactions, and the implementation of all measures necessary for limiting exposure to risk;

AddedArticle 5 – paragraph 1 – point 57: (57) ‘customs debt’ means the obligation on a person to pay the amount of import or export duty and any other charges which apply to specific goods under the customs legislation in force;

AddedArticle 5 – paragraph 1 – point 64: (64) ‘crisis’ means an event, natural or man-made, of an exceptional nature and scale, taking place inside or outside of the Union, that endangers the safety, the security, the health and life of the citizens, economic operators and personnel of customs authorities and that requires urgent measures as regards the entry, exit or transit of goods;

AddedArticle 5 – paragraph 1 – point 64 a (new): (64 a) ‘crisis response cell’ means a contact point within the EU Customs Authority that coordinates EU crises response efforts within the customs union;

AddedArticle 5 – paragraph 1 – point 64 b (new): (64 b) ‘micro, small and medium-sized enterprises’ or ‘SMEs’ means micro, small and medium-sized enterprises as defined in Article 2 of Commission Recommendation 2003/361/EC;

AddedArticle 5 – paragraph 1 – point 64 c (new): (64 c) ‘other charges’ means any fees charged in addition to custom duties, VAT, customs formalities fees and courier fees;

AddedArticle 5 – paragraph 1 – point 64 d (new): (64 d) ‘end-customer’ means a natural or legal person residing or established in the Union, to whom a product has been made available by a seller or a marketplace;

AddedArticle 5 – paragraph 1 – point 64 e (new): (64 e) ‘national single window environment for customs’ means a set of electronic services established by a Member State to enable information to be exchanged between the electronic systems of its customs authority, the partner competent authorities and economic operators;

AddedArticle 5 – paragraph 1 – point 64 f (new): (64 f) ‘partner competent authority’ means any Member State authority, or the Commission, empowered to perform a designated function in relation to the fulfilment of the relevant Union non-customs formalities;

AddedArticle 5 – paragraph 1 – point 64 g (new): (64 g) ‘Union non-customs formality’ means all the operations which must be carried out by an economic operator or by a partner competent authority for the international movement of goods, as laid down in Union legislation other than customs legislation;

AddedArticle 5 – paragraph 1 – point 64 h (new): (64 h) non-customs supporting document’ means any required document issued by a partner competent authority or drawn up by an economic operator, or any required information provided by an economic operator, to certify that Union non- customs formalities have been fulfilled;

AddedArticle 5 – paragraph 1 – point 64 i (new): (64 i) ‘quantity management’ means the activity of monitoring and managing the quantity of goods authorised by partner competent authorities, in accordance with Union legislation other than customs legislation, based on the information provided by customs authorities;

AddedArticle 5 – paragraph 1 – point 64 j (new): (64 j) ‘Union non-customs system’ means a Union electronic system established by, used in order to achieve the objectives of, or referred to in Union legislation to store information on the fulfilment of the respective Union non-customs formality;

AddedArticle 5 – paragraph 1 – point 64 k (new): (64 k) ‘Economic Operator Registration and Identification number (EORI number)’ means ‘Economic Operator Registration and Identification number (EORI number)’ as defined in Article 1, point (18), of Commission Delegated Regulation (EU) 2015/24461a. / 1a Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1)

AddedArticle 6 – paragraph 2 – subparagraph 1: Customs authorities shall, without delay and at the latest within 14 calendar days of receipt of the application for a decision, verify whether the conditions for the acceptance of that application are fulfilled.

AddedArticle 6 – paragraph 2 – subparagraph 2 a (new): Where 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.

AddedArticle 6 – paragraph 2 – subparagraph 3: Where 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 that the application is complete and has been accepted, the application shall be considered to be accepted at the end of the 60 calendar days.

AddedArticle 6 – paragraph 3 – subparagraph 1: Except where otherwise provided, the competent customs authority shall take a decision as referred to in paragraph 1 at the latest within 90 calendar days of the date of acceptance of the application and shall notify the applicant without delay.

AddedArticle 6 – paragraph 3 – subparagraph 4: Where 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.

AddedArticle 6 – paragraph 3 – subparagraph 4 a (new): The 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.

AddedArticle 6 – paragraph 6 – subparagraph 2 – point f: deleted

AddedArticle 6 – paragraph 8 – point g: deleted

AddedArticle 6 – paragraph 9 – subparagraph 1 – introductory part: The Commission shall adopt implementing acts specifying the procedure for:

AddedArticle 6 – paragraph 9 – subparagraph 1 – point a a (new): (a a) guidelines on processes to handle decisions in the event of a technical failure by the centralised EU electronic systems infrastructure;

AddedArticle 9 – paragraph 4: 4. The Commission shall adopt implementing acts specifying the rules for annulling favourable decisions. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 10 – paragraph 6: 6. The Commission shall adopt implementing acts specifying the procedural rules for revoking or amending favourable decisions. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 14 – paragraph 2 – point b: (b) where the BOI decision is not or no longer compatible with the Agreement on Rules of Origin established in the World Trade Organisation (WTO) or with the advisory opinions, information, advice and similar acts, concerning the determination of the origin of goods to secure uniformity in the interpretation and application of that Agreement, with effect from the date of their publication in the Official Journal of the European Union.

AddedArticle 14 – paragraph 14 – subparagraph 1 – introductory part: The Commission shall adopt implementing acts laying down the procedural rules for:

AddedArticle 14 – paragraph 15: 15. The Commission shall adopt implementing acts in the form of decisions requesting Member States to revoke the decisions referred to in paragraph 12. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2).

AddedArticle 18 – paragraph 2 – point a: deleted

AddedArticle 18 – paragraph 2 – point d: deleted

AddedArticle 19 – paragraph 5: 5. In specific and duly justified cases, the customs authorities shall invalidate the registration.

AddedArticle 20 – paragraph 1 – point c: (c) ensuring that the goods entering or exiting the customs territory of the Union comply with the relevant other legislation including Regulation 2023/988 applied by the customs authorities and providing, keeping and making available appropriate records of such compliance;

AddedArticle 23 – paragraph 1 – subparagraph 2 – introductory part: The EU Customs Authority shall, after assessing the audit of the competent national authority, following consultation with other authorities, if necessary, grant one or both of the following types of authorisations:

AddedArticle 23 – paragraph 5: 5. Customs authorities shall, on the basis of the recognition of the status of authorised economic operator for customs simplifications and provided that the requirements related to a specific type of simplification provided for in the customs legislation are fulfilled, authorise the operator to benefit from that simplification. Customs authorities shall not re-examine those criteria which have already been examined when granting the status of authorised economic operator for customs simplifications.

AddedArticle 23 – paragraph 7: 7. The customs authorities shall grant benefits resulting from the status of authorised economic operator to persons established in third countries, who fulfil conditions and comply with obligations defined by the relevant legislation of those countries or territories, insofar as those conditions and obligations are recognised by the Union as equivalent to those imposed on authorised economic operators established in the customs territory of the Union. Such a granting of benefits shall be based on the principle of reciprocity unless otherwise decided by the Union, and shall be supported by an international agreement of the Union, relevant and binding partnerships or Union legislation in the area of the common commercial policy.

AddedArticle 23 – paragraph 8 a (new): 8 a. Whenever necessary, the Commission may adopt guidelines with a view to supporting SMEs, recognizing the unique challenges faced by SMEs while maintaining the integrity and security of external trade processes when applying the status of Authorised Economic Operators and Trust and Check traders. Continuous efforts shall be made to simplify and make the procedures more accessible for SMEs, ensuring their vital role in the EU's external trade is facilitated and promoted.

AddedArticle 24 – paragraph 1 – point a: (a) the absence of any serious infringement or repeated infringements of customs legislation, the relevant other legislation referred to in Article 20(1) point (c) of this Regulation, and taxation rules, and no record of serious criminal offences; the infringements and offences to be considered are those relating to economic or business activities;

AddedArticle 24 – paragraph 2: 2. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by laying down detailed arrangements for the application of the criteria referred to in paragraph 1.

AddedArticle 25 – paragraph 1: 1. A person, who is resident or registered in the customs territory of the Union, meets the criteria set out in paragraph 3 and has conducted regular customs operations in the course of that person’s business for at least 2 years, may apply for the status of Trust and Check trader to the customs authority of the Member State where that person is established.

AddedArticle 25 – paragraph 2: 2. The EU Customs Authority shall grant the status following consultation with other authorities, if necessary, and after having had received and assessed the relevant data of the applicant for the last 2 years in order to assess compliance with the criteria in paragraph 3.

AddedArticle 25 – paragraph 3 – introductory part: 3. The EU Customs Authority shall grant, after assessing the audit of the competent national authority, the status of Trust and Check trader to a person who meets all the following criteria:

AddedArticle 25 – paragraph 3 – point a: (a) the absence of any serious infringement or repeated infringements of customs legislation, relevant other legislation applied by customs authorities pursuant to Article 20(1) point (c) of this Regulation, and taxation rules and no record of serious criminal offences; the infringements and offences to be considered are those relating to economic or business activities;

AddedArticle 25 – paragraph 3 – point c: (c) financial solvency, which shall be deemed to be proven where the applicant has financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned. In particular, during the last 3 years preceding the submission of the application, the applicant shall have fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods, including on VAT and excise duties due in relation to intra-Union operations;

AddedArticle 25 – paragraph 3 – point e: (e) appropriate security, safety and compliance standards, including product safety standards, adapted to the type and size of the activity carried out, including requiring the applicant to participate in mandatory training provided by the competent authorities related to the type of activity; those security, safety and compliance standards shall be considered to be fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain, including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners;

AddedArticle 25 – paragraph 3 – point f – introductory part: (f) having an electronic system, including systems managed by a third-party provider, that exceptionally makes available to the customs authorities real-time access to appropriate and relevant data on the movement of the goods and the compliance of the person referred to in paragraph 1 with all requirements applicable on those goods, including relating to safety and security and including where relevant sharing in the EU Customs Data Hub, in accordance with the detailed arrangements for the application of the criteria for such access set out in the delegated acts referred to in paragraph 10, point (b):

AddedArticle 25 – paragraph 3 – point f a (new): (f a) by way of exception to point (f) and notwithstanding obligations linked to the importer status or deemed importer status, small and medium-sized enterprises may make compliance data available to customs authorities via a Digital Product Passport.

AddedArticle 25 – paragraph 4 – subparagraph 2: The customs authorities at least every 2 years shall perform and in-depth monitoring of the Trust and Check trader’s activities and internal records. The Trust and Check trader shall inform the customs authorities of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities. The customs authorities shall re-assess the status of the Trust and Check trader if any of these changes have a significant impact on the Trust and Check status. The customs authorities may suspend this authorisation until a decision on the reassessment is taken.

AddedArticle 25 – paragraph 5 – subparagraph 1: deleted

AddedArticle 25 – paragraph 5 – subparagraph 2: Where a Trust and Check trader changes its Member State of establishment, it shall inform the customs authorities of the receiving Member State of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities.

AddedArticle 25 – paragraph 5 – subparagraph 2 a (new): The customs authorities of the receiving Member State may, in consultation with the Member State that initially granted the trader its Trust and Check status, re-assess whether any of these changes have an impact on that trader’s Trust and Check status. If necessary, the customs authorities of the receiving Member State may suspend the initial authorisation. Such suspension shall be notified in the Customs Data Hub. At the latest within 3 years after the Trust and Check trader has changed its Member State of establishment or after the customs authorities of the receiving Member State have re-assessed the trader’s Trust and Check status and every 3 years thereafter, the customs authorities of the receiving Member State shall perform in-depth monitoring of the trader’s Trust and Check activities and its internal records referred to in paragraph 4.

AddedArticle 25 – paragraph 6 – subparagraph 1: Where a Trust and Check trader is involved in fraudulent activity in relation to its economic or business activity or serious infringement of relevant other legislation applied by customs authorities pursuant to Article 20(1) point (c) of this Regulation, its status shall be suspended by the customs authorities. That suspension shall be recorded on the Customs Data Hub.

AddedArticle 25 – paragraph 7 – introductory part: 7. Customs authorities shall authorise Trust and Check traders:

AddedArticle 25 – paragraph 7 – point e a (new): (e a) to perform centralised clearance in accordance with Article 72;

AddedArticle 25 – paragraph 7 – point e b (new): (e b) to make an entry in the declarant’s records in accordance with Article 73.

AddedArticle 25 – paragraph 7 a (new): 7 a. Customs authorities shall make best efforts to align their practice of granting authorisations referred to in paragraph 7 with those of other customs authorities in order to ensure a uniform approach across the Union. The EU Customs Authority shall coordinate the work of the customs authorities and monitor such uniform approach so that the authorisations can be granted automatically upon designation as a Trust and Check trader.