Changes from adopted text to adopted text

Removed(c) the person responsible for the customs infringement cooperates effectively with the customs authority.

Removed(ca) the complexity of the underlying transaction, the number of similar transactions. [Am. 273]

RemovedArticle 248 Aggravating circumstances

RemovedThe following circumstances shall be taken into account for aggravating the sanction referred to in Article 254 to be applied for the customs infringements:

Removed(a) the person responsible for the customs infringement has been sanctioned previously for a customs infringement, or has committed continuous and repeated customs infringements;

Removed(b) the customs infringement has a significant impact on other legislation applied by the customs authorities ;

Removed(c) the customs infringement has a significant financial impact on collecting customs duties or other charges;

Removed(d) the customs infringement poses a threat to the security and safety of the Union and its residents.

RemovedArticle 249 Limitation

Removed1. Member States shall establish the limitation period for initiating proceedings concerning a customs infringement referred to in Article 252 between 5 and 10 years from the date on which the act or omission was committed.

Removed2. Member States shall ensure that, in the case of continuous or repeated customs infringements, the limitation period starts to run on the day on which the act or omission constituting the customs infringement ceases.

Removed3. Member States shall ensure that the limitation period is interrupted by any act of the competent authority, notified to the person in question, relating to an investigation or legal proceedings concerning the same customs infringement. The limitation period shall start to run on the day of the interrupting act.

Removed4. Member States shall ensure that the initiation or continuation of any proceedings concerning a customs infringement referred to in Article 252 is precluded after the expiry of a period of eight years from the day referred to in paragraph 1 or 2.

Removed5. Member States shall ensure that the limitation period for the enforcement of a decision imposing a sanction is three years. That period shall start to run on the day on which that decision becomes final.

Removed6. Member States shall lay down the cases where the limitation periods set out in paragraphs 1, 4 and 5 are suspended.

RemovedArticle 250 Jurisdiction

RemovedMember States shall exercise jurisdiction over the customs infringements referred to in Article 252 in accordance with national law and where that infringement is committed in whole or part within the territory of that Member State.

RemovedArticle 251 Cooperation between Member States

Removed1. Where customs infringements referred to in Article 252 are committed in more than one Member States and a competent authority of a Member State first initiates proceedings concerning that infringement, that competent authority shall cooperate with the competent authorities of the Member States concerned by the same customs infringement against the same person for the same facts.

Removed2. The Commission shall monitor the cooperation between Member States in accordance with paragraph 1.

RemovedChapter 2 Union customs infringements and non-criminal sanctions

RemovedArticle 252 Union customs infringements

Removed1. The following acts or omissions shall constitute customs infringements:

Removed(a) failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision and to inform the customs authorities without delay of any factor arising after the taking of a decision by those authorities which influences its continuation or content, in accordance with Titles I and II;

Removed(b) failure to comply with the obligation to provide information to customs in accordance with this Regulation, including the failure to lodge a customs declaration;

Removed(c) provision of incomplete, inaccurate, invalid, inauthentic, false or falsified information or documents to customs;

Removed(d) failure of the person responsible to keep the documents and information related to the accomplishment of customs formalities;

Removed(e) removal of goods from customs supervision;

Removed(f) failure of the person responsible to comply with the obligations related to customs procedures;

Removed(g) non-payment of import or export duties by the person liable to pay within the period prescribed in accordance with Title X, Chapter 3.

Removed(ga) failure to comply with importer and deemed importer obligations under Articles 20 and 21. [Am. 274]

Removed2. Without prejudice to paragraph 1, Member States may provide for further acts and omissions that constitute customs infringements.

Removed3. Members States shall notify the Commission within 180 days from the date of application of this Article, of the national provisions in force, as envisaged in paragraph 2 of this Article, and shall notify it without delay of any subsequent amendment affecting those provisions.

RemovedArticle 253 General requirements for sanctions

Removed1. Without prejudice to the sanctions laid down in Article 254, Member States may provide for additional sanctions for customs infringements referred to in Article 252 and for all measures necessary to ensure that such sanctions are implemented. Such sanctions shall be effective, proportionate and dissuasive. The Commission, the Member States and the EU Customs Authority shall regularly exchange best practices and applicable methodologies on audit and sanctions calculation, in order to improve the convergence and coherence of sanctions across the Union. The Commission shall regularly assess whether the effectiveness of the sanctions to reach the objectives of customs authorities provided for in Article 2, and whether action is necessary. [Am. 275]

Removed2. Members States shall notify the Commission within 180 days from the date of application of this Article, of the national provisions in force, as envisaged in paragraph 1 of this Article, and shall notify it without delay of any subsequent amendment affecting those provisions.

RemovedArticle 254 Minimum non-criminal sanctions

RemovedWhere sanctions to customs infringements referred to in Article 252 are applied, theyeach Member State shall take at least one or several of the following forms, while ensuring thatprovide for sanctions that are effective, proportionate and dissuasive and taking into account extenuating and mitigating circumstances referred to in Article 247 and aggravating circumstances referred to in Article 248: [Am. 276]

Removed(a) a pecuniary charge by the customs authorities, including, where appropriate, a settlement applied in place of a criminal penalty and calculated on the following minimum amounts or percentages:

Removed(i) where the customs infringement has an impact on customs duties and other charges, the pecuniary charge shall be calculated based on the amount of customs duties and other charges eluded, as follows:

Removed(1) where the customs infringement has been committed intentionally, the pecuniary charge shall comprise an amount equal to between 100% and 200% of the amount of customs duties and other charges eluded;

Removed(2) in other cases, the pecuniary charge shall comprise an amount equal to between 30% and 100% of the amount of customs duties and other charges eluded;

Removed(ii) where it is not possible to calculate the pecuniary charge in accordance with point (i), the pecuniary charge shall be calculated based on the customs value of the goods, as follows:

Removed(1) where the customs infringement has been committed intentionally, the pecuniary charge shall comprise an amount equal to between 100% and 200% of the amount of the customs value of the goods;

Removed(2) in other cases, the pecuniary charge shall comprise an amount equal to between 30% and 100% of the amount of the customs value of the goods;

Removed(iii) where the customs infringement is not related to specific goods, the pecuniary charge shall comprise an amount equal to between EUR 150 and EUR 150 000;

Removed(b) the revocation, suspension or amendment of customs decisions held by the person concerned, when such decision is affected by the infringement;

Removed(c) the confiscation of the goods and means of transport.

RemovedMember States shall decide on the use of the proceeds resulting from the enforcement of non-criminal sanctions except for when established as an own resource in accordance with the third subparagraph of Article 311 TFEU. [Am. 277]

RemovedThe acts or decisions on sanctions applied for any customs infringement shall be recorded in the EU Customs Data Hub alongside the outcome of the customs controls.

RemovedTitle XV FINAL PROVISIONS

RemovedChapter 1 Performance measurement of the customs union

RemovedArticle 255 Scope and objectives

Removed1. The Commission shall assess and evaluate the performance of the customs union at least on an annual basis. This includes the measurement of customs activities performed by the customs authorities of the Member States and where possible candidate countries at national and border crossing points levels, as well as a regular monitoring of the level of expenditure incurred by national customs authorities in carrying out their activities. Such measurement may build on existing tools developed by the Commission and Member States for this purpose. [Am. 278]

Removed2. The EU Customs Authority shall assist the Commission with that task. To support the Commission in its evaluation of the performance of the customcustoms union. For this purpose, the EU Customs Authority shall identify how customs activities and operations support the achievement of the strategic objectives and priorities of the customs union and contribute to the mission of customs authorities laid down in Article 2. In particular, the EU Customs Authority shall identify key trends, strengths, weaknesses, gaps, and potential risks, support the Commission in gathering relevant data regarding the levels of expenditure incurred by national customs authorities to ensure their functioning and provide recommendations for improvement to the Commission. [Am. 279]

RemovedArticle 256 Framework definition and annual reporting

Removed1. The EU Customs Authority shall, in cooperation with the customs authorities, produce reports and other types of documents to deliver on the objectives set in Article 255.

Removed2. Member States shall provide data to the EU Customs Authority containing information both at national and border crossing point levels. Based on the data received from the customs authorities, the EU Customs Authority shall produce an annual report, containing facts and figures on the elapsed year for each customs authority at national and border crossing point level.

Removed3. The EU Customs Authority shall transmit the draft annual report to the Commission for approval.

Removed4. The Commission shall verify the report and transmit it afterwards to the Member StatesEuropean Parliament and the Council for information. [Am. 280]