BETA

29 Amendments of Andreas SCHWAB related to 2023/0156(COD)

Proposal for a regulation
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 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 . However, the deemed importer can not be liable for providing non-fiscal compliance information. _________________ 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).

2023/11/17
Committee: IMCO

Proposal for a regulation
Recital 16

(16) ~~The changes in the customs processes and the way of operating the customs authorities requires a new partnership with economic operators, that is~~ In order to allow espeially trustworthy traders to benefit from even more facilitationsthe Trust and Check traders scheme will be established. The criteria and conditions to become a Trust and Check trader ~~should~~build on the AEO criteria, but ~~should also ensure that the trader is considered transparent for the customs authorities. It is therefore appropriate to require Trust and Check operator~~require increased transparency efforts such as to grant the customs authorities access to their electronic systems keeping record of their compliance and the movement of their goods. The transparency should be accompanied by certain benefits, notably the possibility to release the goods on behalf of customs without the necessity for their active intervention, except where a pre-release approval is required by other legislation applied by the customs authorities and to defer the payment of the customs debt. As this mode of working should progressively replace the one based on customs declarations, it is appropriate to establish the customs authorities’ obligation to reassess the existing authorisations for AEO for customs simplifications until the end of the transition periodThe Trust and Check traders scheme should co-exist next to the AEO.

2023/11/17
Committee: IMCO

Proposal for a regulation
Recital 26

(26) The Commission should lay down the modalities ~~for~~to request and access of all these authorities in implementing rules, after assessing the existing safeguards that each authority or category of authorities has in place for ensuring the correct treatment of personal and commercially sensitive data.

2023/11/17
Committee: IMCO

Proposal for a regulation
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, certain 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).deleted

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 2 – paragraph 2 a (new)

ensuring the flow of crisis-relevant goods as defined in Artcle 3 paragrpah 1 pont 6 of the Regulation establishing a Single Market emergency instrument and repealing Council Regulation No (EC) 2679/98 in times of crisis.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 5 – paragraph 1 – point 64

(64) ‘crisis’ means an event or a situation that suddenly endangers the safety, the security, the health and life of the citizens, economic operators and personnel of customs authorities and requires urgent measures as regards the entry, exit or transit of goods.as defined in Article 3 paragrpaph 1 point 1 of Regulation establishing a Single Market emergency instrument and repealing Council Regulation No (EC) 2679/98

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 25 – paragraph 1

1. An ~~importer or exporter~~person, who is resident or registered in the customs territory of the Union, meets the criteria set out in paragraph 3 and has conducted regular customs operations in the course of that person’s business for at least 3 years, may apply for the status of Trust and Check trader to the customs authority of the Member State where that person is established.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 25 – paragraph 3 – point f – introductory part

(f) having an electronic system providing or making available to the customs authorities ~~real-time all~~data, and where reasonably justified and appropriate real- time data ,on the movement of the goods and the compliance of the person referred to in paragraph 1 with all requirements applicable on those goods, including relating to safety and security and including where relevant sharing in the EU Customs Data Hub:

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 25 – paragraph 7 – introductory part

7. Customs authorities ~~may~~shall authorise Trust and Check traders:

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 26 – paragraph 1

1. Until the date established in Article 265(4), the customs authorities may grant persons meeting the criteria the status of authorised economic operator for customs simplifications and authorise them to benefit from certain simplifications and facilitations in accordance with the customs legislation.deleted

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 26 – paragraph 2

2. By the date established in Article 265(3), the customs authorities shall assess the valid authorised economic operators’ authorisations for customs simplifications to check whether their holders may be granted the status of Trust and Check traders. ~~If they may not, the status of authorised economic operators for customs simplifications and the simplifications referred to in Article 23(5) shall be revoked.~~

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 26 – paragraph 3

3. Until the authorisation is reassessed or until the date established in Article 265(3), whichever is the earlier, the recognition of status of authorized economic operator for customs simplifications shall remain valid, unless Articles 9 and 10 on annulment, revocation or amendment of decisions apply.deleted

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 27 – paragraph 1 – subparagraph 3

An indirect customs representative acting in its own name but on behalf of an importer or an exporter shall be considered the importer or the exporter for the purposes of Articles 20 and 22, respectively, with the exception of the obligatiosn in Article 20(1) and Article 22 (1)c.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 29 – paragraph 1 – point b

(b) ensure the quality, security, integrity, traceability and non-repudiation of data processed therein, including the amendment of such data;

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 31 – paragraph 7

7. The tax authorities of the Member States may process data, upon approval of a justified request, including personal and commercially sensitive data, stored or otherwise available in the EU Customs Data Hub, exclusively and to the extent necessary to determine the liability of any person for duty, fees and taxes that may be due in the Union in connection with the relevant goods and under the conditions determined in an implementing act adopted pursuant to paragraph 14 of this Article.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 31 – paragraph 8

8. The competent authorities as defined in Article 3, point (3), of Regulation (EU) 2017/625 of the European Parliament and of the Council67 may access data, upon approval of a justified request, including personal and commercially sensitive data, store or otherwise available in the EU Customs Data Hub exclusively and to the extent necessary for enforcing Union legislation governing the placing on the market or the safety of food, feed and plants and for cooperating with customs authorities to minimise the risks that non- compliant products enter the Union and under the conditions determined in an implementing act adopted pursuant to paragraph 14 of this Article. _________________ 67 Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the application of food and feed law, rules on animal health and welfare, plant health and plant protection products, amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031 of the European Parliament and of the Council, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC (Official Controls Regulation)(OJ L 95, 7.4.2017, p. 1).

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 31 – paragraph 9

9. The market surveillance authorities designated by Member States in accordance with Article 10 of Regulation (EU) 2019/1020 may process data, upon approval of a justified request, including personal and commercially sensitive data, stored or otherwise available in the EU Customs Data Hub, exclusively and to the extent necessary for enforcing Union legislation governing the placing on the market or the safety of products and for cooperating with customs authorities to minimise the risks that non-compliant goods enter the Union, and under the conditions determined in an implementing act adopted pursuant to paragraph 14 of this Article.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 31 – paragraph 14 – subparagraph 1 – point f

(f) determine the conditions and modalities for requests for access to data in a particular case, including personal or commercially sensitive data and which of the joint controllers will grant the access to the EU Customs Data Hub.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 33 – paragraph 3

~~3. The Commission shall lay down, by means of implementing acts, the rules for anonymising the personal data after the expiry of the retention period.~~deleted

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 203 – paragraph 2 – introductory part

2. Protocols and procedures ~~may~~shall include risk management, collaborative and trade faciliation measures, ensuring the safe and efficient flow of crisis- relevant goods as defined in Artcle 3 paragrpah 1 pont 6 of the Regulation establishing a Single Market emergency instrument and repealing Council Regulation No (EC) 2679/98 across borders to, from and across the Customs territorry for the duration of such crisis , with a consistent and harmonised approach that shall cover in particular:

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 203 – paragraph 2 a (new)

2 a. the implementation of custom´s digital fast lanes at borders to minimize delays and backups in freight flows, allowing digital copies and signatures.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 203 – paragraph 2 b (new)

2 b. the avoidance of trade restrictions concerning crisis-relevant goods as defined in Artcle 3 paragrpah 1 pont 6 of the Regulation establishing a Single Market emergency instrument and repealing Council Regulation No (EC) 2679/98

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 208 – paragraph 3 a (new)

3 a. m. consult with relevant stakeholders and operators.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 215 – paragraph 1 a (new)

1 a. The Management Board shall establish and adopt rules of procedure for an advisory body representing the full range of stakeholders affected by the work of the EU Customs Authority, which it shall regularly consult prior to making decisions.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 256 – paragraph 4

4. The Commission shall verify the report and transmit it afterwards to the ~~Member States~~European Parliament and Council for information.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 258 – paragraph 1 – subparagraph 1

By ... [OP please insert the date = 53years 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.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 265 – paragraph 3

3. The functionalities of the EU Customs Data Hub laid down in Article 29 shall be fully operational by 31 December 20372.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 265 – paragraph 4

4. Economic operators may start fulfilling their reporting obligations under this Regulation by using the EU Customs Data Hub from 1 March 20329.

2023/11/17
Committee: IMCO

Proposal for a regulation
Article 265 – paragraph 7 – introductory part

7. By 31 December 203529, the Commission shall present a report to the European Parliament and to the Council to assess, in particular:

2023/11/17
Committee: IMCO