Changes from adopted text to adopted text

Removed(c) provide advice on the customs dimensions of other legislation applied by customs;

Removed(d) provide advice as appropriate in the context of any other activities of the Authority upon request.

Removed3. The Customs Advisory Board shall be comprised of representatives and associations for any relevant stakeholders to the work of the EU Customs Authority; its composition shall be determined by the Management Board.

Removed4. The Management Board shall appoint four of the members of the Customs Advisory Board, one of which its chair, to participate with observer status in the Management Board. They shall represent, as broadly as possible, the different views represented in the Customs Advisory Board. The initial term of office shall be 48 months and shall be extendable.

Removed5. The Customs Advisory Board shall be consulted regularly prior to decisions of the Management Board. This may take place via the use of ad-hoc expert working groups. The Management Board shall not, in any case, be bound by the opinion of the Customs Advisory Board.

Removed6. The Customs Advisory Board shall hold at least one ordinary meeting every six months. In addition, it may meet at the request of the EU Customs Authority or Executive Board. [Am. 258]

RemovedChapter 4 Establishment and structure of the budget of the EU Customs Authority

RemovedArticle 222 General provisions

RemovedThe financial rules applicable to the EU Customs Authority shall be adopted by the Management Board after consulting the Commission. They shall not depart from Commission Delegated Regulation (EU) 2019/715 unless such a departure is specifically required for the EU Customs Authority's operation and the Commission has given its prior consent.

RemovedArticle 223 Single programming document

Removed1. Each year, the Executive Director shall draw up a draft single programming document containing in particular multiannual and annual programming in accordance with the provisions laid down in Commission Delegated Regulation (EU) 2019/715, and with the relevant provision of the EU Customs Authority’s financial rules adopted pursuant to Article 222 of this Regulation and taking into account guidelines set by the Commission. The annual and multiannual programming shall be in line with the customs policy and overall priorities of the customs union.

Removed2. The Management Board shall transmit the draft single programming document to the Commission, the European Parliament and the Council and to the European Court of Auditors by 31 January of the year preceding the programming period.

Removed3. By 30 November each year, the Management Board shall adopt the single programming document. It shall forward the single programming document to the European Parliament, the Council and the Commission, as well as any later updated version of that document. The single programming document shall become definitive after final adoption of the general budget of the Union and, if necessary shall be adjusted accordingly.

Removed4. The annual work programme shall set out detailed objectives and expected results including performance indicators. It shall also contain a description of the actions to be financed and an indication of the financial and human resources allocated to each action. The annual work programme shall be consistent with the multiannual work programme referred to in paragraph 5. It shall clearly indicate tasks that have been added, changed or deleted in comparison with the previous financial year. The Management Board shall amend the adopted annual work programme when a new task is given to the EU Customs Authority within the scope of this Regulation. Any substantial amendment to the annual work programme shall be adopted in accordance with the same procedure as the initial annual work programme. The Management Board may delegate the power to make non-substantial amendments to the annual work programme to the Executive Director.

Removed5. The multiannual work programme shall set out the overall strategic programming including objectives, expected results and performance indicators. It shall also show, for each activity, the indicative financial and human resources considered necessary to attain the objectives set. The strategic programming shall be updated where appropriate, and shall demonstrate the contribution of the EU Customs Authority to the achievement of the Union’s political priorities.

RemovedArticle 224 Establishment of the budget

Removed1. Each year, the Executive Director shall draw up a provisional draft statement of estimates of the EU Customs Authority’s revenue and expenditure for the following financial year, including the establishment plan, and send it to the Management Board. The information contained in the provisional draft statement of estimates shall be consistent with the draft single programming document referred to in Article 223(1).

Removed2. The Management Board shall, on the basis of the provisional draft statement of estimates referred to in paragraph 1, adopt a draft statement of estimates of the EU Customs Authority’s revenue and expenditure for the following financial year.

Removed3. The Management Board shall send the draft statement of estimates of the EU Customs Authority’s revenue and expenditure to the Commission by 31 January each year.

Removed4. The Commission shall send the draft statement of estimates to the budgetary authority together with the draft general budget of the European Union.

Removed5. On the basis of the draft statement of estimates, the Commission shall enter in the draft general budget of the Union the estimates it considers necessary for the establishment plan and the amount of the contribution to be charged to the general budget, which it shall place before the budgetary authority in accordance with Articles 313 and 314 TFEU.

Removed6. The budgetary authority shall authorise the appropriations for the contribution from the general budget of the Union to the EU Customs Authority.

Removed7. The budgetary authority shall adopt the EU Customs Authority’s establishment plan.

Removed8. The Management Board shall adopt the EU Customs Authority’s budget. That budget shall become final following the final adoption of the general budget of the Union Where necessary, the EU Customs Authority’s budget shall be adjusted accordingly.

RemovedArticle 225 Structure of the budget

Removed1. Estimates of all revenue and expenditure of the EU Customs Authority shall be prepared each financial year and shall be shown in the EU Customs Authority’s budget. The financial year shall correspond to the calendar year.

Removed2. The EU Customs Authority’s budget shall be balanced in terms of revenue and of expenditure.

Removed3. Without prejudice to other resources, the EU Customs Authority’s revenue shall comprise:

Removed(a) a contribution from the Union entered in the general budget of the Union;

Removed(b) any voluntary financial contribution from the Member States;

Removed(c) possible Union funding in the form of contribution agreements or grants in accordance with the EU Customs Authority’s financial rules referred to in Article 222 and with the provisions of the relevant instruments supporting the policies of the Union;

Removed(d) charges for publications and any service provided by the EU Customs Authority.

Removed4. The expenditure of the EU Customs Authority shall include staff remuneration, administrative and infrastructure expenses and operational expenditure.

Removed5. Budgetary commitments for actions relating to large-scale projects extending over more than one financial year may be broken down into several annual instalments.

RemovedArticle 226 Implementation of the EU Customs Authority’s budget

Removed1. The Executive Director shall implement the EU Customs Authority’s budget.

Removed2. Each year, the Executive Director shall send to the budgetary authority all the information needed for the exercise of its evaluation duties.

RemovedArticle 227 Presentation of accounts and discharge

Removed1. The following financial year (year N+1) the EU Customs Authority’s accounting officer shall send the provisional accounts for the financial year (year N) to the Commission's Accounting Officer and to the Court of Auditors by 1 March of the following financial year (year N+1).

Removed2. By 31 March of year N+1, the EU Customs Authority shall send the report on the budgetary and financial management for year N to the European Parliament, the Council and the Court of Auditors.

Removed3. By 31 March of year N+1, the Commission's accounting officer shall send the EU Customs Authority’s provisional accounts, consolidated with the Commission’s accounts, to the Court of Auditors.

Removed4. On receipt of the Court of Auditors’ observations on the EU Customs Authority’s provisional accounts pursuant to Article 246 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, the EU Customs Authority’s accounting officer shall draw up the EU Customs Authority’s final accounts for that year. The Executive Director shall send them to the Executive Board for an opinion. That opinion shall be adopted by the Management Board.

Removed5. The EU Customs Authority’s accounting officer shall, by 1 July of year N+1, send the final accounts for year N to the European Parliament, the Council, the Commission and the Court of Auditors, together with the opinion adopted by the Management Board.

Removed6. The final accounts for year N shall be published in the Official Journal of the European Union by 15 November of year N+1.

Removed7. The Executive Director shall send a reply to the Court of Auditors’ observations by 30 September of year N+1. The Executive Director shall also send that reply to the Management Board.

Removed8. The Executive Director shall submit to the European Parliament, at the latter's request, any information required for the smooth application of the discharge procedure for the financial year N, in accordance with Article 261(3) of Regulation (EU, Euratom) 2018/1046.

Removed9. On a recommendation from the Council acting by a qualified majority, the European Parliament shall, before 15 May of year N+2, give a discharge to the Executive Director in respect of the implementation of the budget for year N.

RemovedArticle 228 Combating fraud

Removed1. In order to combat fraud, corruption and other unlawful activities within the EU Customs Authority, the provisions of Regulation (EU, Euratom) No 883/2013 shall apply without restriction.

Removed2. The EU Customs Authority shall accede to the Interinstitutional Agreement of 25 May 1999 between the European Parliament, the Council of the European Union and the Commission of the European Communities concerning internal investigations by OLAF within six months from [XXX] and shall adopt the appropriate provisions applicable to its staff using the template set out in the Annex to that Agreement.

Removed3. The European Court of Auditors shall have the power of audit, on the basis of documents and on the spot, over all grant beneficiaries, contractors and subcontractors who have received Union funds from the EU Customs Authority.

Removed4. OLAF may carry out investigations, including on-the-spot checks and inspections with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with a grant or a contract funded by the EU Customs Authority, in accordance with the provisions and procedures laid down in Regulation (EU, Euratom) No 883/2013 and Council Regulation (Euratom, EC) No 2185/96.

Removed5. Without prejudice to paragraphs 1, 2, 3, and 4, contracts, grant agreements and grant decisions of the EU Customs Authority shall contain provisions expressly empowering the European Court of Auditors and OLAF to conduct such audits and investigations, according to their respective competences. Working arrangements with competent authorities of third countries and international organisations shall cover the assistance and cooperation of those authorities and international organisation in relation to audits and investigations carried out by the Court of Auditors and OLAF.

Removed6. In accordance with Regulation (EU) 2017/1939, EPPO may investigate and prosecuteis responsible for investigating and prosecuting fraud and other illegal activities affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council. The EU Customs Authority or the relevant national competent authorities shall without undue delay report to the EPPO any criminal conduct in respect of which it could exercise its competence in accordance with Article 22 and Article 25(2) and (3) of that Regulation. [Am. 259]

RemovedChapter 5 Provisions on staff

RemovedArticle 229 General provision

RemovedThe Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Union and the rules adopted by agreement between the Union institutions for giving effect to the Staff Regulations of Officials and the Conditions of Employment of Other Servants shall apply to the staff of the EU Customs Authority.

RemovedArticle 230 Seconded national experts and other staff

Removed1. The EU Customs Authority may make use of seconded national experts or other staff not employed by the EU Customs Authority.

Removed2. The Management Board shall adopt a decision laying down rules on the secondment of national experts to the EU Customs Authority.