Changes from adopted text to adopted text

Removed5. The Commission shall specify, by means of implementing acts, the data referred to in paragraph 2 as well as their level of confidentiality, and the design of the performance measurement framework. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedChapter 2 Monitoring, evaluation and reporting

RemovedArticle 257 Monitoring

RemovedThe Commission shall regularly monitor the implementation of this Regulation, taking into account, inter alia, information and analysis relevant for monitoring purposes that are provided or made available by customs authorities and the EU Customs Authority in the EU Customs Data Hub.

RemovedArticle 258 Evaluation and reporting

Removed1. By ... [OP please insert the date = 53 years after the entry into force] and every 5 years thereafter, the Commission shall carry out an evaluation of this Regulation in light of the objectives that it pursues and shall present a report thereon to the European Parliament, to the Council and to the European Economic and Social Committee. [Am. 281]

RemovedThat report shall include:

Removed(a) an overview of the state of progress that Member States have reached in relation to the implementation of this Regulation;

Removed(b) an assessment of the effectiveness, efficiency, coherence, relevance and Union added value of this Regulation, in particular with regard to the objectives referred to in Article 2.

Removed(ba) an overview of the disaggregated costs incurred by the Union and by the Member States for the implementation of this Regulation, including in comparison with the costs incurred at the date of entry into force of this Regulation. [Am. 282]

Removed2. At the request of the Commission and in accordance with Chapter 1 of this Title, the Member States shall provide information on the implementation of this Regulation that is necessary for the preparation of the report referred to in paragraph 2.

RemovedChapter 3 Currency conversion and time-limits

RemovedArticle 259 Currency conversion

Removed1. The competent authorities shall publish and/or make available on the internet the rate of exchange applicable where the conversion of currency is necessary for one of the following reasons:

Removed(a) because factors used to determine the customs value of goods are expressed in a currency other than that of the Member State where the customs value is determined;

Removed(b) because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Common Customs Tariff.

Removed2. Where the conversion of currency is necessary for reasons other than those referred to in paragraph 1, the value of the euro in national currencies to be applied within the framework of the customs legislation shall be fixed at least once a year.

Removed3. The Commission shall lay down, by means of implementing acts, rules on currency conversions for the purposes referred to in paragraphs 1 and 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 260 Periods, dates and time limits

Removed1. Unless otherwise provided, where a period, date or time limit is laid down in the customs legislation, such period shall not be extended or reduced and such date or time limit shall not be deferred or brought forward.

Removed2. The rules applicable to periods, dates and time limits set out in Regulation (EEC, Euratom) No 1182/71 of the Council shall apply, except where otherwise provided for in the customs legislation.

RemovedChapter 4 Delegation of power and committee procedure

RemovedArticle 261 Exercise of the delegation

Removed1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.

Removed2. The power to adopt delegated acts referred to in Articles 4, 6, 7, 10, 14, 19, 23, 24, 25, 27, 28, 29, 31, 32, 40a, 40b, 51, 56, 58, 59, 60, 63, 65, 66, 71, 72, 73, 77, 80, 81, 83, 85, 86, 88, 90, 91, 95, 97, 99, 101, 102, 105, 107, 108, 109, 111, 115, 116, 119, 123, 132, 148, 150, 156, 167, 168, 169, 170, 173, 175, 176, 179, 181, 186, 193, 199, 242, 244, 265 shall be conferred on the Commission.

Removed3. The delegation of power referred to in Articles 4, 6, 7, 10, 14, 19, 23, 24, 25, 27, 28, 29, 31, 32, 40a, 40b, 51, 56, 58, 59, 60, 63, 65, 66, 71, 72, 73, 77, 80, 81, 83, 85, 86, 88, 90, 91, 95, 97, 99, 101, 102, 105, 107, 108, 109, 111, 115, 116, 119, 123, 132, 148, 150, 156, 167, 168, 169, 170, 173, 175, 176, 179, 181, 186, 193, 199, 242, 244, 265 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. [Am. 283]

Removed4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.

Removed5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.

Removed6. A delegated act adopted pursuant to Articles 4, 6, 7, 10, 14, 19, 23, 24, 25, 27, 28, 29, 31, 32, 40a, 40b, 51, 56, 58, 59, 60, 63, 65, 66, 71, 72, 73, 77, 80, 81, 83, 85, 86, 88, 90, 91, 95, 97, 99, 101, 102, 105, 107, 108, 109, 111, 115, 116, 119, 123, 132, 148, 150, 156, 167, 168, 169, 170, 173, 175, 176, 179, 181, 186, 193, 199, 242, 244, 265 shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council. [Am. 284]

RemovedArticle 262 Committee procedure

Removed1. The Commission shall be assisted by the Customs Code Committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

Removed2. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

Removed3. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 in conjunction with Article 4 thereof shall apply.

Removed4. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Removed5. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 in conjunction with Article 5 thereof shall apply.

Removed6. Where the opinion of the committee is to be obtained by written procedure and reference is made to this paragraph, that procedure shall be terminated without result only when, within the time limit for delivery of the opinion, the chair of the committee so decides.

RemovedChapter 5 Final provisions

RemovedArticle 263 Repeal

Removed1. Regulation (EU) No 952/2013 isand Regulation (EU) 2022/2399 are repealed. [Am. 285]

Removed2. References to Regulation (EU) No 952/2013 shall be construed as references to this Regulation and read in accordance with the correlation table in the Annex.

Removed3. From the date set out in Article 265(4), references to the customs declaration shall be construed as covering the provision of the data necessary to place goods under a customs procedure using the capabilities of the EU Customs Data Hub.

Removed4. From the date set out in Article 265(4), references to the declarant shall be construed as covering the carrier, the importer, the exporter or the holder of the transit procedure, as appropriate.

RemovedArticle 264 Entry into force

RemovedThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

RemovedArticle 265 Application

Removed1. Articles 205 to 237 shall apply from 1 January 20282026. [Am. 286]

Removed2. The following provisions shall apply from 1 March 20282026: [Am. 287]

Removed(a) the provisions on the simplified tariff treatment laid down in Article 145(5), (6) and (7) and Article 147, point (a)(ii);

Removed(b) the provisions on the simplified tariff treatment for distance sales laid down in Articles 149(4), 150(10) and 156(2);

Removed(c) the provisions on deemed importers laid down in Article 20(3), point (e), Article 21, Article 59(2), Article 60(6), point (a), Article 67(2), Article 67(4), point (d), and Articles 159(2), 181(5) and 184(3).

Removed3. The functionalities of the EU Customs Data Hub laid down in Article 29 shall be fully operational by 31 December 20372032. [Am. 288]

Removed4. Economic operators may start fulfilling their reporting obligations under this Regulation by using the EU Customs Data Hub from 1 March 2032January 2029. [Am. 289]

Removed5. The customs authorities shall reassess the authorisations granted pursuant to Regulation (EU) No 952/2013 from 1 January 2035 to 31 December 2037.

Removed6. Before 31 December 2027, the Commission shall present a report to the European Parliament and to the Council providing an assessment of centralised clearance referred to in Article 72. If appropriate, the Commission may present a legislative proposal with a view to ensuring a fair distribution of the rights and obligations of the Member States in connection with the assessment of and liability for the customs debt at import. That report shall be publicly available. [Am. 290]

Removed7. By 31 December 20352031, the Commission shall present a report to the European Parliament and to the Council and publish it to assess, in particular: [Am. 291]

Removed(a) the effectiveness of the customs supervision of the Trust and Check traders by the customs authorities of the Member State of establishment and of the implementation of the provisions governing the place of the incurrence of the customs debt;

Removed(b) the effectiveness of the customs supervision of economic operators other than Trust and Check traders;

Removed(c) the possible impact of the modifications foreseen in paragraph 8.

Removed8. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to amend this Regulation, if appropriate in the light of the report referred to in paragraph 7, by deleting or modifying the derogations foreseen in Article 42(3), second subparagraph, and Article 169(1) second subparagraph.

RemovedThis Regulation shall be binding in its entirety and directly applicable in all Member States.