Changes from adopted text to adopted text

Removed7. 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. [Am. 98]

Removed8. A joint business continuity mechanism to respond to disruptions in trade flows due to increases in security alert levels, border closures and/or natural disasters, hazardous emergencies or other major incidents shall be established providing that the customs authorities may facilitate and expedite to the extent possible priority cargos related to authorised economic operators.

Removed8a. 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. [Am. 99]

Removed9. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining:

Removed(a) the type and frequency of the monitoring activities by both the persons referred to in paragraph 1 and the customs authorities referred to in paragraph 3;

Removed(b) the simplifications for authorised economic operators referred to in paragraph 5;

Removed(c) the facilitations referred to in paragraph 6.

Removed10. The Commission shall specify, by means of implementing acts, the procedural rules for the consultations in respect of the determination of the status of authorised economic operators referred to in paragraph 1, second subparagraph, including the deadlines for replying. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 24 Granting of the status of authorised economic operator

Removed1. The criteria for the granting of the status of authorised economic operator shall be the following:

Removed(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; [Am. 100]

Removed(b) the demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls and evidence that non-compliance has been effectively remedied; the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;

Removed(c) financial solvency, which shall be deemed to be proven where the applicant has good 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;

Removed(d) with regard to the authorisation referred to in Article 23(1), point (a), practical standards of competence or professional qualifications directly related to the activity carried out;

Removed(e) with regard to the authorisation referred to in Article 23(1), point (b), appropriate security, safety and compliance standards, adapted to the activity carried out. The standards shall be considered as 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.

Removed2. The Commission shallis empowered to adopt, by means of implementing delegated acts, the modalitiesin accordance with Article 261, to supplement this Regulation by laying down detailed arrangements for the application of the criteria referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4). [Am. 101]

RemovedArticle 25 Granting the status of Trust and Check trader

Removed1. An importer or exporterA 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 32 years, may apply for the status of Trust and Check trader to the customs authority of the Member State where that person is established. [Am. 102]

Removed2. The EU Customs authoritiesAuthority shall grant the status following consultation with other authorities, if necessary, and after having had access toreceived and assessed the relevant data of the applicant for the last 32 years in order to assess compliance with the criteria in paragraph 3. [Am. 103]

Removed3. The EU Customs authoritiesAuthority 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: [Am. 104]

Removed(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; [Am. 105]

Removed(b) the demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and transport records, which allows appropriate customs controls and evidence that non-compliance has been effectively remedied; the applicant shall ensure that relevant employees inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;

Removed(c) financial solvency, which shall be deemed to be proven where the applicant has good 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; [Am. 106]

Removed(d) practical standards of competence or professional qualifications directly related to the type and size of activity carried out, including that relevant employees are instructed on how to interact with customs authorities through the EU Customs Data Hub;

Removed(e) appropriate security, safety and compliance standards, including product safety standards, adapted to the type and size of the activity carried out. The, 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 asto 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; [Am. 107]

Removed(f) having an electronic system providing or making, including systems managed by a third-party provider, that exceptionally makes available to the customs authorities real-time allaccess 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): [Am. 108]

Removed(i) customs records;

Removed(ii) accounting system;

Removed(iii) commercial and transport records;

Removed(iv) their tracking and logistics systems, which identifies goods as Union or non-Union goods and indicates, where appropriate, their location;

Removed(v) licences and authorisations granted in accordance with other legislation applied by the customs authorities;

Removed(vi) complete records needed to check the correctness of the establishment of the customs debts.

RemovedBy 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. [Am. 109]

Removed4. The persons referred to in paragraph 1 shall comply with the obligations set out in Article 7(2) and (3). The customs authorities shall monitor the operator’s continuous compliance with the criteria and conditions for the status of authorised economic operator in accordance with Article 7(4).

RemovedThe customs authorities at least every 32 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. [Am. 110]

Removed5. Where a Trust and Check trader changes its Member State of establishment, the customs authorities of the receiving Member State may reassess the Trust and Check authorisation, after consultation with the Member State that initially granted the status and having received the previous records on the operators. During the reassessment, the customs authority of the Member State that granted the initial authorisation may suspend it. [Am. 111]

RemovedTheWhere 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 if any of these changes have an impact on the Trust and Check status. [Am. 112]

Removed5a. 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. [Am. 113]

Removed6. Where a Trust and Check trader is suspected of involvementinvolved 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. [Am. 114]

RemovedWhere the customs authorities have suspended, annulled or revoked a Trust and Check trader authorisation in accordance with Articles 7, 9 and 10 they shall take the measures necessary to ensure that the authorisations referred to in paragraph 7 of this Article and the facilitations referred to in paragraph 8 of this Article are also suspended, annulled or revoked.

Removed7. Customs authorities mayshall authorise Trust and Check traders: [Am. 115]

Removed(a) to provide part of the data on his or her goods after the release of those goods, in accordance with Article 59(3);

Removed(b) to perform certain controls and to release the goods upon receipt of those goods at the place of business of the importer, owner or consignee and/or upon delivery from the place of business of the exporter, owner or consignor, in accordance with Article 61;

Removed(c) to consider that it provides the necessary assurance of the proper conduct of the operations for the purposes of obtaining authorisations for special procedures in accordance with Articles 102, 103, 109 and 123;

Removed(d) to periodically determine the customs debt corresponding to the total amount of import or export duty relating to all the goods released by that trader, in accordance with Article 181(4);

Removed(e) to defer the payment of the customs debt in accordance with Article 188;

Removed(ea) to perform centralised clearance in accordance with Article 72; [Am. 116]

Removed(eb) to make an entry in the declarant’s records in accordance with Article 73. [Am. 117]

Removed7a. 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. [Am. 118]

Removed8. The Trust and Check traders shall enjoy more facilitations than other economic operators in respect of customs controls according to the authorisation granted, including fewer physical and document-based controls. The status of Trust and Check trader shall be taken into account favourably for customs risk management purposes. [Am. 119]

Removed9. By way of derogation from Article 110, where the importer or the exporter of the goods entering or exiting the customs territory has the status of Trust and Check trader, the goods shall be considered under a duty suspensive regime and remain under customs supervision until their final destination without the obligation to place them in transit. The Trust and Check trader shall be liable for the payment of customs duties, other taxes and other charges in the Member State of establishment and where the authorisation was granted.

Removed10. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the type and frequency of the monitoring activities referred to in paragraph 4 of this Article.: [Am. 120]

Removed(a) by laying down the rules to consult the other authorities referred to in paragraph 2 for the determination of the status of Trust and Check trader; [Am. 121]

Removed(b) by laying down the detailed arrangements for the application of the criteria referred to in paragraph 3; [Am. 122]

Removed(c) by determining the type and frequency of the monitoring activities referred to in paragraph 4; [Am. 123]

Removed(d) by laying down the rules about reassessment of the Trust and Check status as referred to in paragraph 5. [Am. 124]

Removed11. The Commission shall adopt, by means of implementing acts:

Removed(a) the rules to consult other authorities for the determination of the status of Trust and Check trader referred to in paragraph 2;

Removed(b) the modalities for the application of the criteria referred to in paragraph 3;

Removed(c) the rules to consult the customs authorities as referred to in paragraph 5. [Am. 125]