BETA

Activities of Kaja KALLAS related to 2013/0432(COD)

Plenary speeches (2)

2016/11/22
Dossiers: 2013/0432(COD)

2016/11/22
Dossiers: 2013/0432(COD)

Reports (1)

2016/11/22
Committee: IMCO
Dossiers: 2013/0432(COD)
Documents: PDF(849 KB) DOC(537 KB)

Amendments (19)

Proposal for a directive
Recital 7

(7) The first category of behaviour should include customs infringements based on strict liability, which does not require any element of fault, considering the objective nature of the obligations involved and the fact that the persons responsible to fulfil them cannot ignore their existence and binding character.deleted

2016/03/17
Committee: IMCO

Proposal for a directive
Recital 8

(8) The second and third category of behaviour should include customs infringements committed by negligence or intentionally, respectively, where that subjective element has to be established for liability to arise.deleted

2016/03/17
Committee: IMCO

Proposal for a directive
Recital 12

(12) In order to approximate the national sanctioning systems of the Member States, scales of sanctions should be established reflecting ~~the different categories of the customs infringements and~~ their seriousness. For the purpose of imposing effective, proportionate and dissuasive sanctions, Member States should also ensure that their competent authorities take into account specific aggravating or mitigating circumstances when determining the type and level of sanctions to be applied.

2016/03/17
Committee: IMCO

Proposal for a directive
Article 3 – title

~~Strict liability c~~Customs infringements

2016/03/17
Committee: IMCO

Proposal for a directive
Article 3 – introductory part

Member States shall ensure that the following acts or omissions constitute customs infringements ~~irrespective of any element of fault~~:

2016/03/17
Committee: IMCO

Proposal for a directive
Article 3 – points q a to q l (new)

(qa) failure of an economic operator to supply, in response to a request by the customs authorities, the requisite documents and information in an appropriate form, and to provide all the assistance necessary for the completion of the customs formalities or controls referred to in Article 15(1) of the Code; (qb) failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision in accordance with Article 23(1) of the Code; (qc) failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content, in accordance with Article 23(2) of the Code; (qd) failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time-limit in accordance with point (a) of Article 233(1) of the Code; (qe ) unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities in accordance with Article 140 of the Code; (qf) storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities in accordance with Articles 147 and 148 of the Code; (qg) failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure in accordance with points (a) and (b) of Article 242(1) of the Code; (qh) providing customs authorities with false information or documents required by those authorities in accordance with Articles 15 or 163 of the Code; (qi) the use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities: (i) to become an authorised economic operator in accordance with Article 38 of the Code, (ii) to make use of a simplified declaration in accordance with Article 166 of the Code, (iii) to make use of other customs simplifications in accordance with Articles 177, 179, 182, 185 of the Code, (iv) to place the goods under special procedures in accordance with Article 211 of the Code; (qj) introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Articles 139, 245 or Article 267(2) of the Code; (qk) processing of goods in a customs warehouse without an authorisation granted by the customs authorities in accordance with Article 241 of the Code; (ql) acquiring or holding goods involved in one of the customs infringements set out in point (f) of Article 4 and point (c) of this Article.

2016/03/17
Committee: IMCO

Proposal for a directive
Article 5

Member States shall ensure that the following acts or omissions constitute customs infringements where committed intentionally: (a) providing customs authorities with false information or documents required by those authorities in accordance with Articles 15 or 163 of the Code; (b) the use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities: (i) to become an authorised economic operator in accordance with Article 38 of the Code, (ii) to make use of a simplified declaration in accordance with Article 166 of the Code, (iii) to make use of other customs simplifications in accordance with Articles 177, 179, 182, 185 of the Code, (iv) to place the goods under special procedures in accordance with Article 211 of the Code; (c) introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Articles 139, 245, or Article 267(2) of the Code; (d) failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision in accordance with Article 23(1) of the Code; (e) failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content in accordance with Article 23(2) of the Code; (f) processing of goods in a customs warehouse without an authorisation granted by the customs authorities in accordance with Article 241 of the Code; (g) acquiring or holding goods involved in one of the customs infringements set out in point (f) of Article 4 and point (c) of this Article.Article 5 deleted Customs infringements committed intentionally

2016/03/17
Committee: IMCO

Proposal for a directive
Article 9 – introductory part

Member States shall ensure that effective, proportionate ~~and~~, dissuasive and non- criminal sanctions are imposed for those customs infringements referred to in Article 3 that are considered minor in accordance with Article 11a, within the following limits:

2016/03/17
Committee: IMCO

Proposal for a directive
Article 11 – introductory part

Member States shall ensure that effective, proportionate ~~and~~, dissuasive and non- criminal sanctions are imposed for those customs infringements referred to in Article~~s 5 and 6~~ 3 that are considered serious in accordance with Article 12, within the following limits:

2016/03/17
Committee: IMCO

Proposal for a directive
Article 11 – point a

(a) ~~where the customs infringement relates to specific goods,~~ a pecuniary fine from 50% up to 3100 % of the ~~value of the goods;~~duties evaded; or

2016/03/17
Committee: IMCO

Proposal for a directive
Article 11 – point b

(b) ~~where the customs infringement is not related to specific goods,~~ a pecuniary fine from EUR 7 500 up to EUR 45 000.

2016/03/17
Committee: IMCO

Proposal for a directive
Article 11 a (new)

Article 11a Factors to be taken into account in assessing whether an infringement is minor Member States shall ensure that, when determining whether an infringement is minor as well as the level of sanctions to be imposed for the customs infringements referred to in Article 3, the competent authorities take into account all relevant circumstances, including, where appropriate, any of the following factors that may apply: (a) the infringement was committed by negligence; (b) the effective cooperation of the person responsible for the infringement with the competent authority in the proceedings; (c) voluntary disclosure of the infringement, provided that the infringement is not yet the subject of any investigation activity of which the person responsible for the infringement has been formally notified; (d) the person responsible for the infringement is able to show that he or she is making a significant effort to align with Union customs legislation by demonstrating a high level of control of his or her operations by means of a compliance system; (g) the infringement has little or no impact on the amount of customs duties to be paid.

2016/03/17
Committee: IMCO

Proposal for a directive
Article 12 – title

~~Effective application of sanctions and exercise of powers to impose sanctions by competent authoritie~~Factors to be taken into account in assessing whether an infringement is serious

2016/03/17
Committee: IMCO

Proposal for a directive
Article 12 – introductory part

Member States shall ensure that, when determining ~~the type and~~whether an infringement is serious as well as the level of sanctions to be imposed for the customs infringements referred to in Articles 3 ~~to 6~~, the competent authorities ~~shall~~ take into account a~~ll relevant circumstances, including, where appropriate~~ny of the following circumstances that may apply:

2016/03/17
Committee: IMCO

Proposal for a directive
Article 12 – point -a (new)

(-a) the infringement was committed with intent;

2016/03/17
Committee: IMCO

Proposal for a directive
Article 12 – point a

(a) ~~the seriousness and~~ the duration of the infringement;

2016/03/17
Committee: IMCO

Proposal for a directive
Article 12 a (new)

Article 12a Settlement Member States shall ensure the possibility of a settlement as a procedure allowing the competent authorities to enter into an agreement with the person responsible for the infringement to settle the matter of a customs infringement as an alternative to initiating or pursuing legal proceedings for the imposition of a sanction. The Commission shall provide guidelines on settlement procedures to ensure that economic operators are given the opportunity of a settlement in a transparent and equal manner.

2016/03/17
Committee: IMCO

Proposal for a directive
Article 13 – paragraph 1

1. Member States shall ensure that the limitation period for initiating proceedings concerning a customs infringement referred to in Articles 3 to 6 is ~~four~~three years and that it starts to run on the day on which the customs infringement was committed.

2016/03/17
Committee: IMCO

Proposal for a directive
Article 13 – paragraph 4

4. Member States shall ensure that ~~the initiation or continuation of~~ any proceedings concerning a customs infringement referred to in Articles 3 to 6 ~~is preclud~~are time-barred after the expiry of a period of eight years from the day referred to in paragraph 1, 2 or 23 of this Article, as the case may be.

2016/03/17
Committee: IMCO