Changes from report parliamentary committee draft to plenary report

AddedArticle 54 – paragraph 1: 1. The Commission, in cooperation with the EU Customs Authority and the customs authorities, shall evaluate the implementation of risk management in order to continuously improve its operational and strategic effectiveness and efficiency at least once every year and publish every evaluation. The Commission may in addition arrange evaluation activities to be carried out where it considers necessary, and on an ongoing basis.

AddedArticle 60 – paragraph 2 – point a: (a) an importer, a responsible person, or exporter is responsible for the goods;

AddedArticle 60 – paragraph 3 – point b: (b) where they have any evidence that the goods do not comply with the relevant other legislation applied by the customs authorities;

AddedArticle 60 – paragraph 3 – point b a (new): (b a) where other legislation requires consultation with other authorities;

AddedArticle 60 – paragraph 5 – point b – point ii: deleted

AddedArticle 60 – paragraph 5 – point b – point iii: (iii) the other authorities notify the customs authorities that more time is needed to assess whether the goods comply with the relevant other legislation applied by the customs authorities, on the condition that they have not requested to maintain the suspension, and the importer, the responsible person or the exporter provides to the customs authorities full traceability of those goods of the other authorities or until the other authorities have assessed and communicated the outcome of their controls to the importer, the responsible person or the exporter, whichever comes first. The customs authorities shall make the traceability available to the other authorities.

AddedArticle 60 – paragraph 6 – introductory part: 6. Without prejudice to the relevant other legislation applied by the customs authorities, the customs authorities shall be deemed to have released the goods where they have not selected them for any control as soon as possible and at the latest within 30 calendar days after:

AddedArticle 60 – paragraph 9: deleted

AddedArticle 80 – paragraph 2: 2. The advance cargo information shall include at least the importer responsible for the goods, the unique reference for the consignment, the consignor, the consignee, a description of the goods, the tariff classification, the value, the final destination of the goods, the data on the route and the nature and identification of the means of transport bringing the goods and the transportation cost. The advance cargo information shall be provided before the goods arrive to the customs territory of the Union. More information may be requested for entry purposes by the customs authorities or the EU Customs Authority.

AddedArticle 80 – paragraph 9: 9. Until the date set out in the work programme referred to in point (b) of Article 29(5), an entry summary declaration submitted in accordance with the rules and data requirements provided for in Regulation (EU) No 952/2013 which apply to the electronic systems that the Member States and the Commission have developed pursuant to Article 16(1) of Regulation (EU) No 952/2013 shall be considered as the advance cargo information.

AddedArticle 83 – paragraph 4: 4. The carrier shall only notify the arrival of goods which are brought into the customs territory of the Union by sea or air and which remain on board the same means of transport for carriage, in the customs territory at the port or airport where they are unloaded or transhipped.

AddedArticle 83 – paragraph 9 a (new): 9 a. Until the dates set out in the work programme referred to in point (b) of Article 29(5), a notification for arrival submitted and a presentation to customs referred to in Article 85(1) in accordance with the rules and data requirements provided for in Regulation (EU) No 952/2013 apply to the electronic systems that the Member States in cooperation with the Commission have developed pursuant to Article 16(1) of Regulation (EU) No 952/2013 shall be considered to be, respectively, the notification of arrival of the means of transport and of the consignments therein.

AddedArticle 85 – paragraph 2: 2. Without prejudice to Article 80(5), the customs authorities shall require the carrier to present the goods and provide the advance cargo information referred to in Article 80, where this information has not been provided at an earlier stage.

AddedArticle 86 – paragraph 5: 5. Non-Union goods in temporary storage shall be placed under a customs procedure no later than 90 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b), unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended.

AddedArticle 86 – paragraph 7 a (new): 7 a. Until the date set out in Article 265(3), a temporary storage declaration shall be submitted in accordance with the rules and data requirements pursuant to Regulation (EU) No 952/2013, and the implementing and delegated acts provided therein.

AddedArticle 118 – paragraph 2 – point b: (b) it has been ascertained that the goods comply with the other legislation applied by the customs authorities.

AddedArticle 119 – paragraph 1: 1. The operator of a customs warehouse or a free zone shall be required to provide or make available to the customs authorities the minimum data necessary for the application of the provisions governing the storage of the goods located therein, in particular the data referred to in Article 118(2), point (a), the customs status of the goods placed under the storage procedure and the subsequent movements of those goods. Once the functionalities of the EU Customs Data Hub laid down in Article 29 are fully operational, the operator shall be required to make this data available via the EU Customs Data Hub.

AddedArticle 132 – paragraph 2 – point f: (f) it has been ascertained that the goods comply with the relevant other legislation applied by the customs authorities.

AddedArticle 159 – paragraph 2 – subparagraph 1: The importer shall be the debtor. In the event of indirect representation, the importer and the person on whose behalf the importer is acting shall both be the debtors and be jointly and severally liable for the customs debt. That person shall be responsible for the payment of any other applicable charges.

AddedArticle 159 – paragraph 3: 3. Where Title XII, Chapter 6, Section 4 of Directive 2006/112/EC applies to the distance sales of goods to be imported from third countries or territories to an end customer in the customs territory of the Union, the deemed importer shall incur a customs debt when the payment for the distance sale is accepted and shall be the debtor. The deemed importer shall also be responsible for the payment of any other applicable charges.

AddedArticle 176 – paragraph 2: 2. The customs authorities may authorise an economic operator fulfilling the criteria laid down in Article 24(1), points (b) and (c), an economic operator fulfilling the criteria laid down in points (b) and (c) of Article 25(3), and Trust and Check traders to provide a comprehensive guarantee for potential customs debts and other charges with a reduced amount or to have a guarantee waiver.

AddedArticle 176 – paragraph 3: 3. The customs authorities may authorise an authorised economic operator for customs simplifications, an economic operator fulfilling the criteria laid down in points (b) and (c) of Article 25(3), and a Trust and Check trader to provide a comprehensive guarantee for existing customs debts and other charges, upon application, with a reduced amount, or, for a Trust and Check trader, to have a guarantee waiver.

AddedArticle 176 – paragraph 5: 5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for the granting of an authorisation to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver referred to in paragraphs 2 and 3.

AddedArticle 176 – paragraph 6: 6. The Commission shall specify, by means of implementing acts, the procedural rules for determining the amount of the guarantee, including the reduced amount referred to in paragraphs 2 and 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 181 – paragraph 3 – subparagraph 2: However, where the notification of the customs debt would prejudice a criminal investigation, the customs authorities may defer that notification until such time as it no longer prejudices the criminal investigation even if that investigation takes place in a different Member State. If requested to do so by a public authority competent for the prevention, investigation, detection or prosecution of criminal offences, including the EPPO, the requested customs authorities shall defer the notification.

AddedArticle 184 – paragraph 9: 9. The entry in the accounts may be deferred in the case referred to in Article 181(3), second subparagraph, until such time as the notification of the customs debt no longer prejudices a criminal investigation, even if that investigation takes place in a different Member State.

AddedArticle 188 – paragraph 1 a (new): The customs authorities, when authorising to defer the payment of the duty payable as referred to in paragraph 1, shall not require the provision of a guarantee where the applicant is a Trust and Check trader authorised to have a guarantee waiver in accordance with Article 176(3).

AddedArticle 201 – paragraph 1: 1. The EU Customs Authority shall contribute to the correct application of restrictive measures adopted in accordance with Article 215 TFEU by monitoring their implementation in the areas falling under its competence and, subject to review and authorisation by the Commission, by providing appropriate guidance to the customs authorities.

AddedArticle 203 – paragraph 2 – point b a (new): (b a) fast lanes at borders to minimize delays and backups in freight flows;

AddedArticle 203 – paragraph 2 – point b b (new): (b b) the avoidance of trade restrictions concerning crisis-relevant goods as defined in point (6) of Article 3 of Regulation (EU) .../... establishing a Single Market emergency instrument and repealing Council Regulation No (EC) 2679/98*+. / * Regulation (EU) ... /... of the European Parliament and of the Council of ... on … (OJ L ..., …, ELI: …). / + OJ: Please insert in the text the number of the Regulation contained in document PE-CONS .../... (2022/0278(COD)) and insert the number, date, title and OJ reference of that Regulation in the footnote.

AddedArticle 204 – paragraph 1: 1. The Commission, on its own initiative or based on the request of one or more Member States or the EU Customs Authority, may adopt an implementing act, in accordance with the examination procedure referred to in Articles 262 (4) and (5) of this Regulation, taking into account the protocols and procedures referred to in Article 203, laying down the appropriate and necessary measures and arrangements to address a crisis situation or to mitigate its negative effects.

AddedArticle 204 – paragraph 2: deleted

AddedArticle 204 – paragraph 3: 3. The EU Customs Authority shall set up a crisis response cell that is permanently available throughout the crisis. The Commission may support the EU Customs Authority during the planning stage and in the setting up of such a crisis response cell. The crisis response cell shall be financed by the budget that is granted to the EU Customs Authority.

AddedArticle 204 – paragraph 4 a (new): 4 a. The EU Customs Authority shall coordinate and supervise the implementation of the appropriate measures and arrangements by the customs authorities and shall report back on the results of their implementation to the Commission, the European Parliament and the Council.

AddedArticle 206 – paragraph 1 – subparagraph 1 a (new): The choice of the location of the seat of the EU Customs Authority shall be made in accordance with the ordinary legislative procedure, on the basis of the following criteria: / (a) it shall not affect the EU Customs Authority’s execution of its tasks and powers, the organisation of its governance structure, the operation of its main organisation, or the main financing of its activities; / (b) it shall ensure that the EU Customs Authority is able to recruit the high-qualified and specialised staff it requires to perform the tasks and exercise the powers provided by this Regulation; / (c) it shall ensure that the EU Customs Authority can be set up on site upon the entry into force of this Regulation; / (d) it shall ensure appropriate accessibility of the location, the existence of adequate education facilities for the children of staff members, appropriate access to the labour market, social security and medical care for both children and spouses; / (e) it shall ensure a balanced geographical distribution of Union institutions, bodies and agencies across the Union; / (f) it shall enable adequate training opportunities; / (g) it shall enable close cooperation with Union institutions, bodies and agencies; / (h) it shall ensure sustainability and digital security and connectivity with regard to physical and IT infrastructure and working conditions.

AddedArticle 207 – paragraph 1 – subparagraph 1 a (new): The EU Customs Authority shall operate and maintain the information technology systems used for the implementation of the customs union, such as the EU Customs Data Hub, as laid down in Title III.

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

AddedArticle 207 – paragraph 2 – point d a (new): (d a) The EU Customs Authority shall cooperate with other Union institutions, bodies, offices and agencies in areas where their activities relate to the management of goods crossing the external border;

AddedArticle 207 – paragraph 2 – point d b (new): (d b) The EU Customs Authority shall introduce a mandatory special scheme for the collection of customs duty on distance sales of goods imported from third territories or third countries. That mandatory special scheme shall be aligned with the special scheme laid down in Articles 369l-369x of Directive 2006/112/EC.

AddedArticle 208 – paragraph 2 a (new): 2 a. The EU Customs Authority shall support the Commission and the Member States to enable them to supervise more efficiently the implementation of the restrictive measures that the Council may adopt in accordance with Article 215(2) TFEU on the flow of goods, to ensure that those measures are not circumvented.

AddedArticle 208 – paragraph 3 – introductory part: 3. The EU Customs Authority shall perform capacity building activities and provide operational support and coordination to customs authorities and the Commission. In particular, it shall:

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

AddedArticle 208 – paragraph 3 – point a a (new): (a a) develop common standards and issue recommendations for best practices and monitor their implementation, in particular in relation to the implementation of the Union Customs Code;

AddedArticle 208 – paragraph 3 – point b: (b) carry out performance measurement for the customs union, and support the Commission in its evaluation of the performance of the customs union, including the measurement of operating costs incurred by customs authorities to carry out their activity, in accordance with Title XV, Chapter 1;

AddedArticle 208 – paragraph 3 – point c: (c) prepare the minimum common training content for customs officers in the Union and monitor its use by customs authorities, including the content for the training referred to point (e) of Article 25(3) which shall be harmonised and on technology for big data analytics and detection and controls;

AddedArticle 208 – paragraph 3 – point f: (f) facilitate and coordinate research and innovation activities in the customs field, and regularly inform the EU Innovation Hub for Internal Security about its activities;

AddedArticle 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;

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

AddedArticle 208 – paragraph 3 – point i a (new): (i a) providing support to the Commission for developing and implementing an operational strategy for activities relating to the allocation, funding and procurement of control equipment, including the assessment of needs, joint procurement and co-sharing of equipment;

AddedArticle 208 – paragraph 3 – point l a (new): (l a) prepare simplified guidelines and manuals for small and micro enterprises and support their understanding on Union customs legislation and formalities.

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

AddedArticle 209 – title: deleted

AddedArticle 209 – paragraph 1 – introductory part: deleted

AddedArticle 209 – paragraph 1 – point a: deleted

AddedArticle 209 – paragraph 1 – point b: deleted

AddedArticle 211 – paragraph 1 – point d a (new): (d a) a Customs Advisory Board that shall exercise the functions set out in Article 221a.

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

AddedArticle 212 – paragraph 2: deleted

AddedArticle 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, and 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 ensure to achieve a gender-balanced representation on the Management Board.

AddedArticle 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.