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Text · Comparison of two versions

Changes from adopted text to adopted text

TA-9-2024-0151 → TA-10-2026-0290

From
TA-9-2024-0151 Adopted text of 13 Mar 2024
To
TA-10-2026-0290 Adopted text of 16 Sept 2026
Changes
Not comparable
Paragraphs
+8 added · −2 686 removed · 8 changed
More facts (2)
Title (from)
Establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013
Title (to)
Establishing the Union Customs Code and the European Union Customs Authority

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 38 of 46: Paragraphs 2221–2280

RemovedChapter 1 Principles

RemovedArticle 205 Legal status

Removed1. The EU Customs Authority shall be a body of the Union and shall have legal personality.

Removed2. In each of the Member States, the EU Customs Authority shall enjoy the most extensive legal capacity accorded to legal persons under their national laws. It may, in particular, acquire or dispose of movable and immovable property and be a party to legal proceedings.

Removed3. The EU Customs Authority shall be represented by its Executive Director.

RemovedArticle 206 Seat

RemovedThe seat of the EU Customs Authority shall be […].

RemovedThe 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:

Removed(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;

Removed(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;

Removed(c) it shall ensure that the EU Customs Authority can be set up on site upon the entry into force of this Regulation;

Removed(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;

Removed(e) it shall ensure a balanced geographical distribution of Union institutions, bodies and agencies across the Union;

Removed(f) it shall enable adequate training opportunities;

Removed(g) it shall enable close cooperation with Union institutions, bodies and agencies;

Removed(h) it shall ensure sustainability and digital security and connectivity with regard to physical and IT infrastructure and working conditions. [Am. 213]

RemovedArticle 207 Mission and objectives of the EU Customs Authority

Removed1. The EU Customs Authority shall contribute to achieving the mission of customs authorities as set out in Article 2.

RemovedThe 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. [Am. 214]

Removed2. Without prejudice to the respective responsibilities of the Commission, of OLAF and of the Member States, the EU Customs Authority shall pursue the following objectives:

Removed(a) the EU Customs Authority shall contribute to the operational management of the customs union, and thereby coordinate and supervise operational cooperation between customs authorities and pool and provide technical expertise to increase efficiency and delivery of results;

Removed(b) the EU Customs Authority shall develop, operate and maintain information technologies to implement the procedures laid down in this Regulation and contribute to making optimal use of the available data for customs supervision, control and risk management purposes;

Removed(c) the EU Customs Authority shall support customs authorities in achieving a uniform implementation of customs legislation, notably with a view to ensuring that customs controls and risk management are carried out in a harmonised way;

Removed(d) the EU Customs Authority shall contribute to the enforcement of Union other Union legislation applied by the customs authorities.; [Am. 215]

Removed(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 goods crossing the external border; [Am. 216]

Removed(db) 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. [Am. 217]

RemovedChapter 2 Tasks

RemovedArticle 208 Core tasks

Removed1. The EU Customs Authority shall carry out risk management tasks, in accordance with Title IV, Chapter 3.

Removed2. The EU Customs Authority shall carry out tasks in relation to restrictive measures and crisis management mechanism in accordance with Title XI.

Removed2a. 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. [Am. 218]

Removed3. 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: [Am. 219]

Removed(a) carry out diagnostics and monitoring of border crossing points and other control locations, develop common standards and issue recommendations for best practices; [Am. 220]

Removed(aa) 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; [Am. 221]

Removed(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; [Am. 222]

Removed(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; [Am. 223]

Removed(d) contribute to a Union recognition system for universities and other schools that offer training and education programmes in the customs field;

Removed(e) coordinate and support the creation by the Member States of specialised centres of excellence for Union-wide purposes in relevant customs areas, in particular training and customs laboratories;

Removed(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; [Am. 224]

Removed(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; [Am. 225]

Removed(ga) issue recommendations addressed to the customs authorities for the application of Title IV; [Am. 226]

Removed(h) issue an opinion on whether granting an authorisation for special procedures would adversely affect the interest of the Union producers, in accordance with Article 102(3), (4) and (5);

Removed(i) cooperate with Union bodies and national authorities other than customs in accordance with Article 240(9);

Removed(ia) 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; [Am. 227]

Removed(j) coordinate and support the operational cooperation between customs authorities and between customs authorities and other authorities at national level in accordance with Title XIII;

Removed(k) organise and coordinate the joint controls referred to in Article 241;

Removed(l) provide support and expertise to the Commission for the resolution of complex classification, valuation, and origin cases, and monitoring of decisions and the application of the decisions in this regard.

Removed(la) prepare simplified guidelines and manuals for small and micro enterprises and support their understanding on Union customs legislation and formalities. [Am. 228]

RemovedThe 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. [Am. 229]

Removed4. The EU Customs Authority shall carry out data management and processing activities necessary for the fulfilment of its tasks and for developing the national applications referred to in Article 30 of this Regulation.

RemovedArticle 209

RemovedOther tasks [Am. 230]

RemovedThe Commission may entrust to the EU Customs Authority the following tasks for the implementation of the customs-related funding programmes: [Am. 231]

Removed(a) activities related to the development, operation and maintenance of 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; [Am. 232]

Removed(b) 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. [Am. 233]

RemovedArticle 210 Further tasks

RemovedThe EU Customs Authority may be assigned further tasks in the area of free movement, import and export of third country goods, if so provided by relevant Union legal acts. Where such tasks are assigned or entrusted to the EU Customs Authority, appropriate financial and human resources shall be ensured for their implementation.

RemovedChapter 3 Organisation of the EU Customs Authority

RemovedArticle 211 Administrative and management structure

RemovedThe administrative and management structure of the EU Customs Authority shall comprise:

Sources & citation

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

Data source
Licensed CC BY 4.0.
Retrieved
1 October 2026

Cite as

European Parliament (2026). “Changes between TA-9-2024-0151 and TA-10-2026-0290”. Text, 16 September 2026. from TA-9-2024-0151, to TA-10-2026-0290. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-9-2024-0151/compare/TA-10-2026-0290?all=1&part=38 (retrieved 1 October 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2026-09-16,
  author = {{European Parliament}},
  title = {{Changes between TA-9-2024-0151 and TA-10-2026-0290}},
  year = {2026},
  date = {2026-09-16},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-9-2024-0151/compare/TA-10-2026-0290?all=1&part=38}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-9-2024-0151/compare/TA-10-2026-0290?all=1&part=38},
  urldate = {2026-10-01},
  publisher = {EU Parl Watch Research},
  note = {Text. from TA-9-2024-0151, to TA-10-2026-0290. Data: European Parliament Open Data (CC BY 4.0)}
}