Activities of Maria GRAPINI related to 2023/0156(COD)
Shadow reports (1)
REPORT on the proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013
Shadow opinions (1)
OPINION on the proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013
Amendments (128)
Amendment 36 #
Proposal for a regulation
Recital 14
Recital 14
(14) The obligations of the deemed importers, which are different from the obligations applicable to [the rest of] importers, should also be clarified. In particular, it should be clarified that the ‘deemed importer’ provision is a statutory fiction created for the purposes of effective and efficient collection of customs duties. The deemed importer is usually not in possession of the goods, and the transfer of ownership of the goods occurs between the underlying importer and the customer. Consequently, the deemed importer will often depend on the accuracy of the information provided by the importers before or at the latest upon checkout to be able to ensure the correct tax treatment (payment and reporting obligations) of the transaction. It should be provided that the deemed importer should provide to the customs authorities not only the data necessary for the release for free circulation of the sold goods but also the information that the deemed importer must collect for VAT purposes. This information is detailed in Council Implementing Regulation (EU) No 282/201143. _________________ 43 Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).
Amendment 37 #
(20) The EU Customs Data Hub should enable the exchange of data with other systems, platforms, or environments for the purpose of increasing the quality of data used by customs in fulfilling their tasks, as well as for sharing relevant customs data with other authorities, for the purpose of increasing the effectiveness of controls in the internal market. In line with the approach set out in Regulation (EU) …/… of the European Parliament and of the Council45 and the European Interoperability Framework46, the EU Customs Data Hub should foster cross- border and cross-sector interoperability in Europe. It should exploit the potential of existing sources of risk information available at Union level, such as the rapid alert systems for food and feed (RASFF) and for non-food products (SafetRelevant customs data should involve targeted primary Gdate), the Information and Communication System for Market Surveillance (ICSMS), the IP Enforcement Portal. It sa collection from data hould underpin the development of strategic and operational cooperation, including information exchange and interoperability, between customs and other authorities, bodies and services, within their respective competences. Moreover, the EU Customs Data Hub should provide a wide range of advanced data analytics, also including through the use of artificial intelligence. That data analysis should be an enabler for risk analysis, economic analysis, and predictive analysis to anticipate possible risks with consignments coming to or moving from, the Union. To ensure better supervision of trade flows and a streamlined way of collaboration with authorities other than customs, the EU Customs Data Hub should be capable of making use of the framework of collaboration of the EU Single Window Environment for Customs and, where that framework cannot be used, offer those authorities a specific service through they can obtain the relevant data, provide and share information to the customs authorities and make sure that the sectorial requirements are complied with. This would be necessary in case the other authorities would not have an electronic system that could be federated with the EU Customs Data Hub. _________________ 45 [OJ: Please insert in the text the number of the Regulation contained in document COM/2022/720 final – 2022/0379 (COD) and insert the number, date, title and OJ reference in this footnote.] Regulation (EU) ../.... of the European Parliament and of the Council laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act) [COM/2022/720 final – 2022/0379 (COD)] (OJ L ..., .....2023, p. .). 46 Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the committee of the regions European Interoperability Framework – Implementation Strategy (COM/2017/0134 finalers who have control over information which can be used to validate declarations (manufacturers, shippers, agents, e- commerce platforms and payment service providers). These data will support the performance of robust risk analysis enabled by the EU Customs Data Hub capabilities, as defined in Article 29(1)(d).
Amendment 38 #
Proposal for a regulation
Recital 48
Recital 48
(48) Applying the standard rules for duty calculation in e-commerce transactions would, in many cases, result in a disproportionate administrative burden both for the customs administrations and economic operators in particular in respect of the collection of revenues. In the interest of developing a robust and effective fiscal and customs treatment for goods imported from third countries via e-commerce transactions (‘distance sales of imported goods’), Union legislation is to be amended in order to remove the threshold under which goods of negligible value not exceeding EUR 150 per consignment are exempted from customs duties at import in accordance with Council Regulation (EC) No 1186/200953, and to introduce a simplified tariff treatment for distance sales of imported goods from third countries in accordance with Council Regulation (EEC) No 2658/87 (Combined Nomenclature). In light of these proposed amendments, cCertain rules of the Code on tariff classification, origin and customs value should be amended to provide for the simplifications applicable on a voluntary basis by the deemed importer when determining the customs duty in a business-to-consumer transaction qualifying as distance sales for VAT purposes. The simplifications should consist in the possibility to calculate the customs duty due by applying one of the new bucket tariffs in the Combined Nomenclature to a value calculated in a simpler way. Under the simplified rules for business-to-consumer e-commerce transactions, the net purchase price without VAT but including the total transport costs until the final destination of the product should be considered as the customs value and no origin should be required. However, if the deemed importer wishes to benefit from preferential tariff rates by proving the originating status of the goods, that person can do so by applying the standard procedures. _________________ 53 Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23). 54 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
Amendment 39 #
Proposal for a regulation
Recital 56
Recital 56
(56) The Member States and, the Commission and the European Parliament should be represented on a Management Board, in order to ensure the effective functioning of the EU Customs Authority. The composition of the Management Board, including the selection of its Chairperson and Deputy- Chairperson, should respect the principles of gender balance, experience and qualification. Given the Union’s exclusive competence on the customs union, and the close link between customs and other policy fields, it is appropriate that its chairperson is elected from among those Commission representatives. In view of the effective and efficient functioning of the EU Customs Authority, the Management Board should, in particular, adopt a Single Programming Document including annual and multiannual programming, carry out its functions relating to the Authority’s budget, adopt the financial rules applicable to the Authority, appoint an Executive Director, and establish procedures for taking decisions relating to the operational tasks of the Authority by the Executive Director. The Management Board should be assisted by an Executive Board.
Amendment 40 #
Proposal for a regulation
Article 2 – paragraph 2 – point e
Article 2 – paragraph 2 – point e
(e) supporting legitimate business activity, by maintaining a proper balance between customs controls and facilitation of legitimate trade and simplifying customs processes and procedures through robust real-time risk analysis enabled by the EU Customs Data Hub artificial intelligence capabilities, as defined in Article 29(1)(d).
Amendment 41 #
Proposal for a regulation
Article 5 – paragraph 1 – point 13
Article 5 – paragraph 1 – point 13
(13) ‘deemed importer’ means any person involved in the distance sales of goods to be imported from third countries into the customs territory of the Union, including the person who is authorised to use the special scheme laid down in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC;
Amendment 42 #
Proposal for a regulation
Article 5 – paragraph 1 – point 57
Article 5 – paragraph 1 – point 57
(57) ‘customs debt’ means the obligation on a person to pay the amount of import or export duty and any other charges which appliesy to specific goods under the customs legislation in force;
Amendment 43 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 a (new)
Article 5 – paragraph 1 – point 64 a (new)
(64a) ‘shipment not at risk’ means a shipment that has been assessed by the EU Customs Data Hub as not presenting a customs risk; as such, it is colour-coded ‘green’.
Amendment 44 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 b (new)
Article 5 – paragraph 1 – point 64 b (new)
(64b) ‘shipment at risk – to be assessed before release in the internal market’ means a shipment to be segregated and examined by national customs authorities upon arrival at destination;
Amendment 45 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 c (new)
Article 5 – paragraph 1 – point 64 c (new)
(64c) ‘non-compliant shipment’ means a shipment that does not comply with EU rules, to be refused for collection at origin and/or refused for release in the internal market.
Amendment 46 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 d (new)
Article 5 – paragraph 1 – point 64 d (new)
(64d) ‘Quality of data’ means targeted primary data collection from data holders who have control over information which can be used to validate declarations and combat fraud. These data will support the performance of robust risk analysis enabled by the EU Customs Data Hub capabilities, as defined in Article 29(1)(d).
Amendment 47 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 e (new)
Article 5 – paragraph 1 – point 64 e (new)
(64e) ‘other charges’ means any fees levied in addition to custom duties, VAT, customs formalities fees and courier fees;
Amendment 48 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 f (new)
Article 5 – paragraph 1 – point 64 f (new)
(64f) ‘end customer’ means any natural or legal person residing or established in the Union, to whom a product has been made available by a seller or marketplace;
Amendment 49 #
Proposal for a regulation
Article 6 – paragraph 2 – subparagraph 1
Article 6 – paragraph 2 – subparagraph 1
Customs authorities shall, without delay and at the latest within 3014 calendar days of receipt of the application for a decision, verify whether the conditions for the acceptance of that application are fulfilled.
Amendment 50 #
Except where otherwise provided, the competent customs authority shall take a decision as referred to in paragraph 1 at the latest within 1290 calendar days of the date of acceptance of the application and shall notify the applicant without delay.
Amendment 51 #
Proposal for a regulation
Article 6 – paragraph 3 – subparagraph 2
Article 6 – paragraph 3 – subparagraph 2
Where the customs authorities are unable to complyfail to take a decision within the time- limit for taking a decision, they shall inform the applicant of that fact befos established in the first, second and third subparagraphs, the request shall be considered the expiry of that time- limit, stating the reasons and indicating the further period of time whicho be denied, and the applicant may appeal such a negative decision. The applicant may inform the EU Customs Authority that they consider necessary in order to take a decision. Except where otherwise provided, that further period of time shall not exceed 30 calendar dayustoms authorities did not take a decision within the relevant time limits.
Amendment 52 #
Proposal for a regulation
Article 6 – paragraph 9 – subparagraph 2 a (new)
Article 6 – paragraph 9 – subparagraph 2 a (new)
The EU Customs Authority should ensure the uniform application of customs legislation at European level.
Amendment 53 #
Proposal for a regulation
Article 18 – paragraph 2 – point a
Article 18 – paragraph 2 – point a
Amendment 54 #
Proposal for a regulation
Article 18 – paragraph 2 – point d
Article 18 – paragraph 2 – point d
Amendment 55 #
Proposal for a regulation
Article 19 – paragraph 5
Article 19 – paragraph 5
5. In specific well-justified cases, the customs authorities shall invalidate the registration.
Amendment 56 #
Proposal for a regulation
Article 25 – paragraph 2
Article 25 – paragraph 2
2. The customs authorities shall grant the status following consultation with other authorities, if necessary, and after having hareceived and accssess toed the relevant data of the applicant for the last 3 years in order to assess compliance with the criteria in paragraph 3.
Amendment 57 #
Proposal for a regulation
Article 25 – paragraph 3 – point c
Article 25 – paragraph 3 – point c
(c) financial solvency, which shall be deemed to be proven where the applicant has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned. In particular, during the last 3 years preceding the submission of the application, the applicant shall have fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods, including on VAT and excise duties due in relation to intra-Union operations;
Amendment 58 #
Proposal for a regulation
Article 25 – paragraph 3 – point e
Article 25 – paragraph 3 – point e
(e) appropriate security, safety (including product safety) and compliance standards, adapted to the type and size of the activity carried out. The applicant shall be required to participate in mandatory training provided by the competent authorities related to the type of activity. The standards shall be considered as fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain, including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners;
Amendment 59 #
Proposal for a regulation
Article 25 – paragraph 5 – subparagraph 2
Article 25 – paragraph 5 – subparagraph 2
The Trust and Check trader shall inform the customs authorities of the receiving Member State of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities if any of these changes have an impact on the Trust and Check status.
Amendment 60 #
Proposal for a regulation
Article 25 – paragraph 6 – subparagraph 1
Article 25 – paragraph 6 – subparagraph 1
Where a Trust and Check trader is suspected of involvementd in fraudulent activity in relation to its economic or business activity, its status shall be suspendedreleasing non-compliant goods in the internal market, its status shall be suspended. This suspension shall be notified in the EU Customs Data Hub.
Amendment 61 #
Proposal for a regulation
Article 25 – paragraph 11 – subparagraph 1 – point b
Article 25 – paragraph 11 – subparagraph 1 – point b
Amendment 62 #
Proposal for a regulation
Article 29 – paragraph 1 – point b
Article 29 – paragraph 1 – point b
(b) ensure the quality (as defined in Article 5(66)), integrity, traceability and non-repudiation of data processed therein, including the amendment of such data;
Amendment 63 #
Proposal for a regulation
Article 31 – paragraph 2 – subparagraph 2
Article 31 – paragraph 2 – subparagraph 2
To ensure the effectiveness of customs controls, all customs authorities across the EU may receive and process the data resulting from a customs control where non-compliant goods have been detected.
Amendment 64 #
Proposal for a regulation
Article 31 – paragraph 3 – point c a (new)
Article 31 – paragraph 3 – point c a (new)
(ca) to perform robust real-time risk analysis so as to minimise the responsibilities and liability of legitimate operators;
Amendment 66 #
Proposal for a regulation
Article 31 – paragraph 6
Article 31 – paragraph 6
6. The European Public Prosecutor’s Office (‘EPPO’) may, upon request, ac directly access and process data, including personal and commercially sensitive data, stored or otherwise available in the EU Customs Data Hub, exclusively and to the extent necessary for carrying out its tasks pursuant to Article 4 of Council Regulation (EU) 2017/193966, insofar as the conduct investigated by EPPO concerns customs and under the conditions determined in an implementing act adopted pursuant to paragraph 14 of this Article. . _________________ 66 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1).
Amendment 67 #
Proposal for a regulation
Article 31 – paragraph 14 – subparagraph 2 a (new)
Article 31 – paragraph 14 – subparagraph 2 a (new)
The processing of personal data by the authorities referred to in this article shall be in compliance with the General Data Protection Regulation.
Amendment 68 #
Proposal for a regulation
Article 32 – paragraph 1 – point b
Article 32 – paragraph 1 – point b
(b) data subjects who are economic operators that are occasionally involved in activities covered by the customs legislation or by other legislation applied by the customs authorities;
Amendment 69 #
Proposal for a regulation
Article 32 – paragraph 1 – point c
Article 32 – paragraph 1 – point c
(c) data subjects who are economic operators and whose personal information is contained in the supporting documents referred to in Article 40, or in any additional evidence required for the fulfilment of the obligations imposed by customs legislation and other legislation applied by the customs authorities;
Amendment 70 #
Proposal for a regulation
Article 32 – paragraph 1 – point d
Article 32 – paragraph 1 – point d
(d) data subjects who are economic operators and whose personal data is contained in the data collected for risk management purposes pursuant to Article 50(3), point (a);
Amendment 71 #
Proposal for a regulation
Article 37 – paragraph 3
Article 37 – paragraph 3
3. Where authorities other than customs authorities or, Union bodies or authorities from third countries make use of electronic means established by, used to achieve the objectives of, or referred to in Union legislation, the cooperation may take place by means of interoperability of those electronic means with the EU Customs Data Hub.
Amendment 72 #
Proposal for a regulation
Article 37 – paragraph 4
Article 37 – paragraph 4
4. Where authorities other than customs authorities, including authorities from third countries, do not make use of electronic means established by, used to achieve the objectives of, or referred to in, Union legislation, those authorities may use the specific services and systems of the EU Customs Data Hub in accordance with Article 31.
Amendment 73 #
Proposal for a regulation
Article 41 – paragraph 2
Article 41 – paragraph 2
2. Goods brought into the customs territory of the Union shall remain under such supervision for as long as is necessary tothe purpose of determineing their customs status.
Amendment 74 #
Proposal for a regulation
Article 44 – paragraph 2
Article 44 – paragraph 2
2. The customs authorities may at any time, where there are good reasons for doing so, require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them.
Amendment 75 #
Proposal for a regulation
Article 54 – paragraph 1
Article 54 – paragraph 1
1. The Commission, in cooperation with the EU Customs Authority and the customs authorities, shall evaluate the implementation of risk management in order to continuously improve its operational and strategic effectiveness and efficiency at least once every 2 years; the Commission should publish this evaluation. The Commission may in addition arrange evaluation activities to be carried out where it considers necessary, and on an ongoing basis.
Amendment 76 #
Proposal for a regulation
Article 60 – paragraph 2 – point a
Article 60 – paragraph 2 – point a
(a) an importer, responsible person or exporter is responsible for the goods;
Amendment 77 #
Proposal for a regulation
Article 60 – paragraph 3 – point b
Article 60 – paragraph 3 – point b
(b) where they have any evidence that the goods do not comply with the relevant other legislation applied by the customs authorities, unless that legislation requires consulting other authorities beforehand;
Amendment 78 #
Proposal for a regulation
Article 60 – paragraph 3 – point b a (new)
Article 60 – paragraph 3 – point b a (new)
(ba) where other legislation requires consulting the authorities, this should be provided for;
Amendment 79 #
Proposal for a regulation
Article 60 – paragraph 5 – point b – point ii
Article 60 – paragraph 5 – point b – point ii
Amendment 80 #
Proposal for a regulation
Article 60 – paragraph 5 – point b – point iii
Article 60 – paragraph 5 – point b – point iii
(iii) the other authorities notify the customs authorities that more time is needed to assess whether the goods comply with the relevant other legislation applied by the customs authorities, on the condition that they have not requested to maintain the suspension, and the importer, the responsible person or the exporter provides to the customs authorities full traceability of those goods for 15 days starting from the notification of the other authorities or until the other authorities have assessed and communicated the outcome of their controls to the importer, the responsible person or the exporter, whichever comes first. The customs authorities shall make the traceability available to the other authorities.
Amendment 81 #
Proposal for a regulation
Article 75 a (new)
Article 75 a (new)
Article 75a Organisation of the EU Customs Authority In the interest of transparency, interested parties should be given observer status within the Advisory Board established and consulted by the Management Board of the EU Customs Authority.
Amendment 82 #
Proposal for a regulation
Article 86 – paragraph 5
Article 86 – paragraph 5
5. Non-Union goods in temporary storage shall be placed under a customs procedure for a period of 90 days no later than 3 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b), unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended.
Amendment 83 #
Proposal for a regulation
Article 150 – paragraph 10
Article 150 – paragraph 10
10. WhereEven if the importer has opted to apply the simplified tariff treatment for distance sales, the importer may not benefit from the measures referred to in Article 145(2), points (d) and (e), or from non- tariff preferential measures shall apply.
Amendment 84 #
Proposal for a regulation
Article 159 – paragraph 2 – subparagraph 2
Article 159 – paragraph 2 – subparagraph 2
Where the information provided or made available for the purpose of the procedures referred to in paragraph 1 leads to all or part of the import duty not being collected, the person who provided that information and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor. That person shall be responsible for the payment of any other charges applicable.
Amendment 85 #
Proposal for a regulation
Article 159 – paragraph 3
Article 159 – paragraph 3
3. Where Title XII, Chapter 6, Section 4 of Directive 2006/112/EC applies to the distance sales of goods to be imported from third countries or territories to an end customer in the customs territory of the Union, the deemed importer shall incur a customs debt when the payment for the distance sale is accepted and shall be the debtor. The deemed importer shall also be responsible for the payment of any other applicable charges.
Amendment 86 #
Proposal for a regulation
Article 181 – paragraph 3 – subparagraph 2
Article 181 – paragraph 3 – subparagraph 2
However, where the notification of the customs debt would prejudice a criminal investigation, the customs authorities may defer that notification until such time as it no longer prejudices the criminal investigation, irrespective of the Member State in which the investigation takes place. Notification shall be deferred following an explicit request to that effect by an authority that is competent for criminal investigations and prosecutions, including the EPPO.
Amendment 87 #
Proposal for a regulation
Article 207 – paragraph 2 – point d a (new)
Article 207 – paragraph 2 – point d a (new)
Amendment 88 #
Proposal for a regulation
Article 207 – paragraph 2 – point d b (new)
Article 207 – paragraph 2 – point d b (new)
(db) The EU Customs Authority shall introduce a mandatory special scheme for the collection of customs duties in relation to goods imported through distance sales from third territories or third countries. This mandatory special scheme should be aligned with the special scheme defined in Title XII, Section 4, of Directive 2006/112 (EC).
Amendment 89 #
Proposal for a regulation
Article 211 – paragraph 1 – point d a (new)
Article 211 – paragraph 1 – point d a (new)
(da) an advisory body which shall exercise the functions set out in Article 212(a);
Amendment 90 #
Proposal for a regulation
Article 212 – paragraph 1
Article 212 – paragraph 1
1. The Management Board shall be composed of one representative from each Member State and, two representatives of the Commission and one representative of the European Parliament, all with voting rights.
Amendment 91 #
Proposal for a regulation
Article 212 – paragraph 2
Article 212 – paragraph 2
Amendment 92 #
Proposal for a regulation
Article 212 – paragraph 5 a (new)
Article 212 – paragraph 5 a (new)
(5a) Where appropriate, the participation, with observer status, of representatives of European third countries in the Management Board and the conditions for such participation shall be established through bilateral agreements.
Amendment 93 #
Proposal for a regulation
Article 212 a (new)
Article 212 a (new)
Amendment 94 #
Proposal for a regulation
Article 214 – paragraph 4
Article 214 – paragraph 4
4. The Management Board mayshall invite any personrepresentatives of the industry designated by the advisory body, as defined in Article 215(1)(va), whose opinion may be of interest to attend its meetings as an observer.
Amendment 97 #
Proposal for a regulation
Article 215 – paragraph 1 – point v a (new)
Article 215 – paragraph 1 – point v a (new)
(va) The Management Board shall establish an advisory body representing the full range of interested parties affected by the work of the EU Customs Authority, which it shall consult prior to making decisions. The Management Board shall not, in any case, be bound by the opinion of the advisory body.
Amendment 98 #
Proposal for a regulation
Article 217 – paragraph 2 – point b
Article 217 – paragraph 2 – point b
(b) ensure, together with the Management Board, adequate follow-up to the findings and recommendations stemming from the internal or external audit reports and evaluations, as well as from investigations of OLAF and of EPPO; the EPPO, and implement procedures for the reporting to the latter of suspected criminal offences falling within its competence;
Amendment 106 #
Proposal for a regulation
Article 228 – paragraph 6
Article 228 – paragraph 6
6. In accordance with Regulation (EU) 2017/1939, the EPPO mayis responsible for investigateing and prosecuteing 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 Council77. _________________ 77 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29). Pursuant to Article 24 of Council Regulation (EU) 2017/1939, the Authority 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.
Amendment 109 #
Proposal for a regulation
Article 240 – paragraph 1
Article 240 – paragraph 1
1. Customs authorities shall cooperate with other authorities at national level, including, but not limited to, market surveillance authorities, sanitary and phytosanitary authorities, law enforcement authorities and tax authorities, in the field other legislation applied by the customs authorities, collection of duties and taxes and other relevant fields of cooperation. Customs authorities shall immediately alert all relevant authorities when they suspect infringement of other relevant EU legislation and send a notification to that effect in the EU Customs Data Hub. Where appropriate, customs authorities shall also cooperate with relevant bodies, expert groups, agencies, offices or networks coordinating the activities of other authorities at Union level. Where appropriate, customs authorities shall also cooperate with other relevant parties at EU level, as referred to in paragraph 9, and the involved customs authorities shall notify the EU Customs Authority.
Amendment 110 #
Proposal for a regulation
Article 240 – paragraph 2 – point d a (new)
Article 240 – paragraph 2 – point d a (new)
(da) the exchange of skills and best practices through joint training courses on how to detect non-compliant products, including keeping up to date on any other Union legislation that sets compliance requirements such as those related to product safety and sustainability.
Amendment 111 #
Proposal for a regulation
Article 243 – paragraph 1
Article 243 – paragraph 1
The EU Customs Authority may, without prejudice to the powers of the Commission and subject to its prior approval, conclude working arrangements with the authorities of third countries and international organisations. These arrangements shall not create legal obligations incumbent on the Union. They shall empower the EU Customs Authority to exchange information with the authorities of third countries, as well as best practices, and to conduct joint activities.
Amendment 112 #
Proposal for a regulation
Article 252 – paragraph 1 – point g a (new)
Article 252 – paragraph 1 – point g a (new)
(ga) failure to comply with importer and deemed importer obligations in accordance with Articles 20 and 21.
Amendment 113 #
Proposal for a regulation
Article 254 – paragraph 1 – point a – point iii a (new)
Article 254 – paragraph 1 – point a – point iii a (new)
(iiia) where the customs infringement is related to the deemed importer obligations, the pecuniary charge shall comprise an amount up to 4% of the importer’s total turnover in the preceding financial year;
Amendment 115 #
Proposal for a regulation
Article 265 – paragraph 2 – introductory part
Article 265 – paragraph 2 – introductory part
2. The following provisions shall apply from 1 March 2028the day this Regulation enters into force:
Amendment 116 #
Proposal for a regulation
Article 265 – paragraph 6
Article 265 – paragraph 6
6. 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. This report shall be made publicly available.
Amendment 117 #
Proposal for a regulation
Article 265 – paragraph 7 – introductory part
Article 265 – paragraph 7 – introductory part
7. By 31 December 2035, the Commission shall present a reporublish and present to the European Parliament and to the Council a report to assess, in particular:
Amendment 147 #
Proposal for a regulation
Recital 14
Recital 14
(14) The obligations of the deemed importers, which are different from the obligations applicable to [the rest of] importers, should also be clarified. In particular, it should be clarified that the deemed importeris created for the purpose of effective and efficient collection of customs duties.The deemed importer is usually not in possession of the goods and the transfer of ownership of the goods occurs between the importer and the customer. Consequently, the deemed importer will often depend on the accuracy of the information provided by the importers before or at the latest upon check-out to be able to ensure correct duties treatment (payment and reporting obligations) of the transaction. It should also be provided that the deemed importer should provide to the customs authorities not only the data necessary for the release for free circulation of the sold goods but also the information that the deemed importer must collect for VAT purposes. This information is detailed in Council Implementing Regulation (EU) No 282/201143. . _________________ 43 Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 077 23.3.2011, p. 1).
Amendment 153 #
Proposal for a regulation
Recital 20
Recital 20
(20) The EU Customs Data Hub should enable the exchange of data with other systems, platforms, or environments for the purpose of increasing the quality of data used by customs in fulfilling their tasks, as well as for sharing relevant customs data with other authorities, for the purpose of increasing the effectiveness of controls in the internal market. In line with the approach set out in Regulation (EU) .../… of the European Parliament and of the Council45 and the European Interoperability Framework46 ,the EU Customs Data Hub should foster cross- border and cross-sector interoperability in Europe. It should exploit the potential of existing sources of risk information available at Union level, such as the rapid alert systems for food and feed (RASFF) and for non-food products (SafetRelevant customs data should involve targeted primary Gdate), the Information and Communication System for Market Surveillance (ICSMS), the IP Enforcement Portal. It should underpin the development of strategic and operational cooperation, including information exchange and interoperability, between customs and other authorities, bodies and services, within their respective competences. Moreova collection from data holders who have control over information which can be used to validate declarations (manufacturers, the EU Customs Data Hub should provide a wide range of advanced data analytics, also including through the use of artificial intelligence.That data analysis should be an enabler for risk analysis, economic analysis, and predictive analysis to anticipate possible risks with consignments coming to or moving from, the Union. To ensure better supervision of trade flows and a streamlined way of collaboration with authorities other than customs, the EU Customs Data Hub should be capable of making use of the framework of collaboration of the EU Single Window Environment for Customs and, where that framework cannot be used, offer those authorities a specific service through they can obtain the relevant data, provide and share information to the customs authorities and make sure that the sectorial requirements are complied with. This would be necessary in case the other authorities would not have an electronic system that could be federated with the EU Customs Data Hub. _________________ 45 [OJ: Please insert in the text the number of the Regulation contained in document COM/2022/720 final – 2022/0379 (COD) and insert the number, date, title and OJ reference in this footnote.] Regulation (EU) ../…. of the European Parliament and of the Council laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act) [COM/2022/720 final – 2022/0379 (COD)] (OJ L ..,…..2023, p. .). 46 Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the committee of the regions European Interoperability Framework – Implementation Strategy (COM/2017/0134 finalshippers, agents, e- commerce platforms and payment service providers). This data will support the performance of robust risk analysis enabled bythe EU Customs Data Hub capabilities as defined in Article 29 (1) (d).
Amendment 170 #
Proposal for a regulation
Recital 48
Recital 48
(48) Applying the standard rules for duty calculation in e-commerce transactions would, in many cases, result in a disproportionate administrative burden both for the customs administrations and economic operators in particular in respect of the collection of revenues. In the interest of developing a robust and effective fiscal and customs treatment for goods imported from third countries via e-commerce transactions (‘distance sales of imported goods’), Union legislation is to be amended in order to remove the threshold under which goods of negligible value not exceeding EUR 150 per consignment are exempted from customs duties at import in accordance with Council Regulation (EC) No 1186/200953, and to introduce a simplified tariff treatment for distance sales of imported goods from third countries in accordance with Council Regulation (EEC) No 2658/8754 (Combined Nomenclature). In light of these proposed amendments, cCertain rules of the Code on tariff classification, origin and customs value should be amended to provide for the simplifications applicable on a voluntary basis by the deemed importer when determining the customs duty in a business-to-consumer transaction qualifying as distance sales for VAT purposes. The simplifications should consist in the possibility to calculate the customs duty due by applying one of the new bucket tariffs in the Combined Nomenclature to a value calculated in a simpler way. Under the simplified rules for business-to-consumer e-commerce transactions, the net purchase price without VAT but including the total transport costs until the final destination of the product should be considered as the customs value and no origin should be required. However, if the deemed importer wishes to benefit from preferential tariff rates by proving the originating status of the goods, that person can do so by applying the standard procedures. _________________ 53 Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23). 54 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
Amendment 175 #
Proposal for a regulation
Recital 56
Recital 56
(56) The Member States and,the Commission and the European Parliamentshould be represented on a Management Board, in order to ensure the effective functioning of the EU Customs Authority. The composition of the Management Board, including the selection of its Chairperson and Deputy- Chairperson, should respect the principles of gender balance, experience and qualification. Given the Union’s exclusive competence on the customs union, and the close link between customs and other policy fields, it is appropriate that its chairperson is elected from among those Commission representatives. In view of the effective and efficient functioning of the EU Customs Authority, the Management Board should, in particular, adopt a Single Programming Document including annual and multiannual programming, carry out its functions relating to the Authority’s budget, adopt the financial rules applicable to the Authority, appoint an Executive Director, and establish procedures for taking decisions relating to the operational tasks of the Authority by the Executive Director. The Management Board should be assisted by an Executive Board.
Amendment 187 #
Proposal for a regulation
Article 2 – paragraph 2 – point e
Article 2 – paragraph 2 – point e
(e) supporting legitimate business activity, by maintaining a proper balance between customs controls and facilitation of legitimate trade and simplifying customs processes and procedures through robust real –time risk analysis enabled by the EU Customs Data Hub artificial intelligence capabilities as defined in Article 29 (1) (d).
Amendment 193 #
Proposal for a regulation
Article 5 – paragraph 1 – point 13
Article 5 – paragraph 1 – point 13
(13) ‘deemed importer’ means any person involved in the distance sales of goods to be imported from third countries into the customs territory of the Union, including the person who is authorised to use the special scheme laid down in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC;
Amendment 201 #
Proposal for a regulation
Article 5 – paragraph 1 – point 57
Article 5 – paragraph 1 – point 57
(57) ‘customs debt’ means the obligation on a person to pay the amount of import or export duty and any other charges which appliesy to specific goods under the customs legislation in force;
Amendment 205 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 a (new)
Article 5 – paragraph 1 – point 64 a (new)
(64 a) ''not at risk shipment'' means a shipment with no customs risk as assessed by the Data Hub, and being attributed the green color code.
Amendment 207 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 b (new)
Article 5 – paragraph 1 – point 64 b (new)
(64 b) “shipment at risk -to be assessed before release in the internal market” means a shipment to be segregated and examined by national customs authorities upon arrival at destination;
Amendment 208 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 c (new)
Article 5 – paragraph 1 – point 64 c (new)
(64 c) “incompliant shipment” means a shipment incompliant with EU rules, to be denied for pick up at origin and/or denied for release in the internal market.
Amendment 209 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 d (new)
Article 5 – paragraph 1 – point 64 d (new)
(64 d) "Quality of data” means targeted primary data collection from data holders who have control over information which can be used to validate declarations and combat fraud.This data will support the performance of robust risk analysis enabled by the EU Customs Data Hub capabilities as defined in Article 29 (1) (d).
Amendment 210 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 e (new)
Article 5 – paragraph 1 – point 64 e (new)
(64 e) ''other charges'' means any fees coming in addition to custom duties, VAT, customs formalities fees and courier fees;
Amendment 211 #
Proposal for a regulation
Article 5 – paragraph 1 – point64 f (new)
Article 5 – paragraph 1 – point64 f (new)
(64 f) ''end-customer'' means physical or legal person residing or established in the Union, to whom a product has been made available by a seller or a marketplace;
Amendment 212 #
Proposal for a regulation
Article 6 – paragraph 2 – subparagraph 1
Article 6 – paragraph 2 – subparagraph 1
Customs authorities shall, without delay and at the latest within 3014 calendar days of receipt of the application for a decision, verify whether the conditions for the acceptance of that application are fulfilled.
Amendment 213 #
Proposal for a regulation
Article 6 – paragraph 3 – subparagraph 1
Article 6 – paragraph 3 – subparagraph 1
Except where otherwise provided, the competent customs authority shall take a decision as referred to in paragraph 1 at the latest within 1290 calendar days of the date of acceptance of the application and shall notify the applicant without delay.
Amendment 216 #
Proposal for a regulation
Article 6 – paragraph 3 – subparagraph 4
Article 6 – paragraph 3 – subparagraph 4
Where the customs authorities fail to take a decision within the time-limits established in the first, second and third subparagraphs, the applicant may consider the request to haverequest shall be considered to been denied and the applicant may appeal such a negative decision. The applicant may also inform the EU Customs Authority that the customs authorities did not take a decision within the relevant time limits.
Amendment 217 #
Proposal for a regulation
Article 6 – paragraph 9 – subparagraph 2 a (new)
Article 6 – paragraph 9 – subparagraph 2 a (new)
The EU Customs Authority should ensure the uniform application of customs legislation at the European level.
Amendment 218 #
Proposal for a regulation
Article 18 – paragraph 2 – point a
Article 18 – paragraph 2 – point a
Amendment 219 #
Proposal for a regulation
Article 18 – paragraph 2 – point d
Article 18 – paragraph 2 – point d
Amendment 221 #
Proposal for a regulation
Article 19 – paragraph 5
Article 19 – paragraph 5
5. In specific well-justified cases, the customs authorities shall invalidate the registration.
Amendment 231 #
Proposal for a regulation
Article 25 – paragraph 2
Article 25 – paragraph 2
2. The customs authorities shall grant the status following consultation with other authorities, if necessary, and after having had access toreceived and assessed the relevant data of the applicant for the last 3 years in order to assess compliance with the criteria in paragraph 3.
Amendment 237 #
Proposal for a regulation
Article 25 – paragraph 3 – point c
Article 25 – paragraph 3 – point c
(c) financial solvency, which shall be deemed to be proven where the applicant has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned. In particular, during the last 3 years preceding the submission of the application, the applicant shall have fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods, including on VAT and excise duties due in relation to intra-Union operations;
Amendment 241 #
Proposal for a regulation
Article 25 – paragraph 3 – point e
Article 25 – paragraph 3 – point e
(e) appropriate security, safety and compliance standards, including product safety adapted to the type and size of the activity carried out.The applicant will be required to participate in a mandatory training provided by the competent authorities related to the type of activity. The standards shall be considered as fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain, including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners;
Amendment 250 #
Proposal for a regulation
Article 25 – paragraph 5 – subparagraph 2
Article 25 – paragraph 5 – subparagraph 2
The Trust and Check trader shall inform the customs authorities of the receiving Member State of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities if any of these changes have an impact on the Trust and Check status.
Amendment 252 #
Proposal for a regulation
Article 25 – paragraph 6 – subparagraph 1
Article 25 – paragraph 6 – subparagraph 1
Where a Trust and Check trader is suspected of involvementd in fraudulent activity in relation to its economic or business activity, its status shall be suspended or releasing non-compliant goods in the internal market its status shall be suspended. This suspension shall be notified in the Customs Data Hub.
Amendment 259 #
Proposal for a regulation
Article 25 – paragraph 11 – subparagraph 1 – point b
Article 25 – paragraph 11 – subparagraph 1 – point b
Amendment 276 #
Proposal for a regulation
Article 29 – paragraph 1 – point b
Article 29 – paragraph 1 – point b
(b) ensure the quality of data as defined in Article 5 (66), integrity, traceability and non-repudiation of data processed therein, including the amendment of such data;
Amendment 285 #
Proposal for a regulation
Article 31 – paragraph 2 – subparagraph 2
Article 31 – paragraph 2 – subparagraph 2
To ensure the effectiveness of customs controls, all customs authorities from the EU territory may receive and process the data resulting from a customs control where non-compliant goods have been detected.
Amendment 286 #
Proposal for a regulation
Article 31 – paragraph 3 – point c a (new)
Article 31 – paragraph 3 – point c a (new)
(c a) to perform robust real-time risk analysis to minimise the responsibilities and liability of legitimate operators;
Amendment 297 #
Proposal for a regulation
Article 31 – paragraph 14 – subparagraph 2 a (new)
Article 31 – paragraph 14 – subparagraph 2 a (new)
When processing personal data by the authorities mentioned in this article, the General Data Protection Regulation shall be respected.
Amendment 306 #
Proposal for a regulation
Article 41 – paragraph 2
Article 41 – paragraph 2
2. Goods brought into the customs territory of the Union shall remain under such supervision for as long as is necessary to determine their customs status.
Amendment 308 #
Proposal for a regulation
Article 44 – paragraph 2
Article 44 – paragraph 2
2. The customs authorities may at any timewhen there are good reasonsrequire goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them.
Amendment 320 #
Proposal for a regulation
Article 54 – paragraph 1
Article 54 – paragraph 1
1. The Commission, in cooperation with the EU Customs Authority and the customs authorities, shall evaluate the implementation of risk management in order to continuously improve its operational and strategic effectiveness and efficiency at least once every 2 years; t. The Commission should publish this evaluation. The Commission may in addition arrange evaluation activities to be carried out where it considers necessary, and on an ongoing basis.
Amendment 323 #
Proposal for a regulation
Article 60 – paragraph 2 – point a
Article 60 – paragraph 2 – point a
(a) an importer, a responsible person or exporter is responsible for the goods;
Amendment 325 #
Proposal for a regulation
Article 60 – paragraph 3 – point b
Article 60 – paragraph 3 – point b
(b) where they have any evidence that the goods do not comply with the relevant other legislation applied by the customs authorities, unless that legislation requires consulting other authorities beforehand;
Amendment 327 #
Proposal for a regulation
Article 60 – paragraph 3 – point b a (new)
Article 60 – paragraph 3 – point b a (new)
(b a) Where other legislation requires to consult authorities, this should be provided for;
Amendment 329 #
Proposal for a regulation
Article 60 – paragraph 5 – point b –point ii
Article 60 – paragraph 5 – point b –point ii
Amendment 331 #
Proposal for a regulation
Article 60 – paragraph 5 – point b –point iii
Article 60 – paragraph 5 – point b –point iii
(iii) the other authorities notify the customs authorities that more time is needed to assess whether the goods comply with the relevant other legislation applied by the customs authorities, on the condition that they have not requested to maintain the suspension, and the importeror the responsible person or the exporter provides to the customs authorities full traceability of those goods for 15 days starting from the notification of the other authorities or until the other authorities have assessed and communicated the outcome of their controls to the importer or the responsible person or the exporter, whichever comes first. The customs authorities shall make the traceability available to the other authorities.
Amendment 335 #
Proposal for a regulation
Article 75 a (new)
Article 75 a (new)
Article 75a Organisation of the EU Customs Authority In the interests of transparency, interested parties should be given observer status within the Advisory Board established and consulted by the Management Board of the EU Customs Authority.
Amendment 348 #
Proposal for a regulation
Article 86 – paragraph 5
Article 86 – paragraph 5
5. Non-Union goods in temporary storage shall be placed under a customs procedure for a period of 90 days no later than 3 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b), unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended.
Amendment 362 #
Proposal for a regulation
Article 150 – paragraph 10
Article 150 – paragraph 10
10. Where Even ifthe importer has opted to apply the simplified tariff treatment for distance sales, the importer may not benefit from the measures referred to in Article 145(2), points (d) and (e), or from non-tariff preferential measures apply.
Amendment 365 #
Proposal for a regulation
Article 159 – paragraph 2 – subparagraph 2
Article 159 – paragraph 2 – subparagraph 2
Where the information provided or made available for the purpose of the procedures referred to in paragraph 1 leads to all or part of the import duty not being collected, the person who provided that information and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.That person shall be responsible for the payment of any other charges applicable.
Amendment 366 #
Proposal for a regulation
Article 159 – paragraph 3
Article 159 – paragraph 3
3. Where Title XII, Chapter 6, Section 4 of Directive 2006/112/EC applies to the distance sales of goods to be imported from third countries or territories to an end- customer in the customs territory of the Union, the deemed importer shall incur a customs debt when the payment for the distance sale is accepted and shall be the debtor.The deemed importer shall also be responsible for the payment of any other charges applicable.
Amendment 376 #
Proposal for a regulation
Article 207 – paragraph 2 – point d a (new)
Article 207 – paragraph 2 – point d a (new)
(d a) The EU Customs Authority shall contribute to the mission of customs authorities to support legitimate business activity, by maintaining a proper balance between customs controls, the facilitation of legitimate trade and the simplification of customs processes and procedures by: (i) performingrobust risk analysis enabled by the EU Customs Data Hub capabilities, including artificial intelligence as defined in Article 29 (1) (f);and (ii) providing trusted traders with access to real-time risk analysis data made available through the EU Customs Data Hub and categorized with a color code, as follows: - Green for “shipment not at risk” as defined in Article 5(64a new); - Yellow for “shipment at risk to be assessed before release in the internal market”, as defined in Article 5 (64 b new); - Red for “incompliant shipment” to be denied for pick up at origin as defined in Article 5 (64 c new). The color codes provision shall be detailed by way of an implementing act. (iii) submitting on a yearly basis a series of recommendations to improve customs facilitation and to ensure a fair and balanced level of liability for trusted traders.
Amendment 377 #
Proposal for a regulation
Article 207 – paragraph 2 – point d b (new)
Article 207 – paragraph 2 – point d b (new)
(d b) The EU Customs Authority shall introduce a mandatory special scheme for customs duty collection on distance sales of goods imported from third territories or third countries. This mandatory special scheme should be aligned with the special scheme defined in Title XII, Section 4 of Directive 2006/112 (EC).
Amendment 385 #
Proposal for a regulation
Article 211 – paragraph 1 – point d a (new)
Article 211 – paragraph 1 – point d a (new)
(d a) an advisory body who shall exercise the functions set out in Article 212 (a -new)
Amendment 387 #
Proposal for a regulation
Article 212 – paragraph 1
Article 212 – paragraph 1
1. The Management Board shall be composed of one representative from each Member State and two representatives of the Commissionand one representative of the European Parliament, all with voting rights.
Amendment 388 #
Proposal for a regulation
Article 212 – paragraph 2
Article 212 – paragraph 2
Amendment 389 #
Proposal for a regulation
Article 212 a (new)
Article 212 a (new)
Article212a Functions of the advisory board The Management Board shall appoint four of the members of the advisory board to participate with observer status in the Management Board. They shall represent, as broadly as possible, the different views represented in the advisory body. The initial term of office shall be 48 months and shall be extendable.
Amendment 390 #
Proposal for a regulation
Article 214 – paragraph 4
Article 214 – paragraph 4
4. The Management Board mayshall invite any person whose opinion may be of interest to attend its meetings as an observerrepresentatives of the industry designated by the advisory body as defined in Article 215, paragraph 1, point v a (new).
Amendment 391 #
Proposal for a regulation
Article 215 – paragraph 1 – point v a(new)
Article 215 – paragraph 1 – point v a(new)
(v a) The Management Board shall establish an advisory body representing the full range of interested parties affected by the work of the EU Customs Authority, which it shall consult prior to making decisions.The Management Board shall not, in any case, be bound by the opinion of the advisory body.
Amendment 399 #
Proposal for a regulation
Article 240 – paragraph 1
Article 240 – paragraph 1
1. Customs authorities shall cooperate with other authorities at national level, including, but not limited to, market surveillance authorities, sanitary and phytosanitary authorities, law enforcement authorities and tax authorities, in the field other legislation applied by the customs authorities, collection of duties and taxes and other relevant fields of cooperation. Customs authorities shall immediately alert all relevant authorities when they suspect infringement of other relevant EU legislations and send a notification in the EU Customs Data Hub. Where appropriate, customs authorities shall also cooperate with relevant bodies, expert groups, agencies, offices or networks coordinating the activities of other authorities at Union level. Where appropriate, customs authorities shall also cooperate with other relevant parties at EU level, as referred to in paragraph 9, and the involved customs authorities shall notify the EU Customs Authority.
Amendment 401 #
Proposal for a regulation
Article 240 – paragraph 2 – point d a (new)
Article 240 – paragraph 2 – point d a (new)
(d a) the exchange of skills and best practices through joint trainings on how to detect non-compliant products, including keeping up to date on any other Union legislation that sets compliance requirements such as those related to product safety and sustainability.
Amendment 408 #
Proposal for a regulation
Article 243 – paragraph 1
Article 243 – paragraph 1
The EU Customs Authority may,shall without prejudice to the powers of the Commission and subject to its prior approval, conclude working arrangements with the authorities of third countries and international organisations. These arrangements shall not create legal obligations incumbent on the Union. They shall empower the EU Customs Authority to exchange information with third countries authorities, as well as best practices and conduct joint activities.
Amendment 414 #
Proposal for a regulation
Article 252 – paragraph 1 – point g a (new)
Article 252 – paragraph 1 – point g a (new)
(g a) failure to comply with importer and deemed importer obligations in accordance to article 20 and 21.
Amendment 420 #
Proposal for a regulation
Article 254 – paragraph 1 – point a –point iii a (new)
Article 254 – paragraph 1 – point a –point iii a (new)
(iii a) where the customs infringement is related to the deemed importer obligations, the pecuniary charge shall comprise an amount up to 4% of the importer’s total turnover in the preceding financial year.
Amendment 425 #
Proposal for a regulation
Article 265 – paragraph 2 – introductory part
Article 265 – paragraph 2 – introductory part
2. The following provisions shall apply from 1 March 2028the day this regulation enters into force:
Amendment 430 #
Proposal for a regulation
Article 265 – paragraph 6
Article 265 – paragraph 6
6. 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. This report shall be publicly available.
Amendment 432 #
Proposal for a regulation
Article 265 – paragraph 7 – introductory part
Article 265 – paragraph 7 – introductory part
7. By 31 December 2035, the Commission shall present a report to the European Parliament and to the Council and publish itto assess, in particular: