Progress: Procedure completed
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | IMCO | LE GRIP Constance ( PPE) | RAPTI Sylvana ( S&D), SCHMIDT Olle ( ALDE), RÜHLE Heide ( Verts/ALE), BIELAN Adam ( ECR), SALVINI Matteo ( EFD) |
Committee Opinion | JURI | SPERONI Francesco Enrico ( EFD) | |
Committee Opinion | INTA | MUSCARDINI Cristiana ( PPE) | Emma McCLARKIN ( ECR) |
Lead committee dossier:
Legal Basis:
TFEU 033, TFEU 114-p1, TFEU 207
Legal Basis:
TFEU 033, TFEU 114-p1, TFEU 207Subjects
Events
The Commission presented a report giving an overview of the progress made in the implementation of the electronic systems provided for in the Union Customs Code (UCC), which is the main legal framework governing customs rules and procedures in the customs territory of the Union.
The UCC provides for the transition to a paperless environment for customs formalities. To achieve this objective, the UCC requires the European Commission and the Member States to upgrade most of the existing electronic systems, interconnect some of these systems at trans-European level and introduce a number of new systems to complete the full automation of the customs procedures and formalities.
The projects listed in the UCC work programme can be divided into three system categories:
- 11 trans-European central systems to be developed or upgraded by the Commission (often also requiring developments or upgrades by the Member States of national systems);
- three decentralised trans-European systems that have to be developed or upgraded by the Commission but have a major national component to be implemented by the Member States;
- three national systems that have to be developed or upgraded by the Member States themselves.
Challenges and progress made
The report highlighted that the Commission and the Member States face challenges in ensuring the full deployment of the UCC electronic systems by the relevant deadlines. There are resource issues in Member States, the systems are complex and interconnected, and there must be a smooth transition from existing systems to upgraded ones, so that the impact on trade is minimised.
Nevertheless, it is also clear that tangible progress is being made. An important number of electronic systems have already been deployed and are now fully operational. The remaining ones are mostly on track and planned to be completed in the period 2020-2025 in line with the planning of the projects defined in the UCC work programme. The Commission has successfully upgraded or deployed six core systems and will complete two more by 31 December 2020. Thus, by the end of 2020, the Commission will have completed eight of the fourteen trans-European systems for which it is responsible.
The six completed trans-European core systems (new systems and upgrades) are: (i) Registered Exporters System (REX); (ii) Customs Decisions (CDS); (iii) Direct Trader Access to European Information Systems - UUM&DS (Uniform User Management and Digital Signature); (iv) Upgrade of the Economic Operators Registration and Identification (EORI) system; (v) Surveillance 3 in the framework of the CDU; (vi) Binding Tariff Information (BTI).
The two trans-European core systems to be completed by 31 December 2020 are: (i) Upgrading of Authorised Economic Operators (AEO); (ii) Information Sheets for Special Procedures (INF).
Remaining systems
Most of the remaining systems are on track and are expected to be completed during the period 2020-2025 according to the project planning defined in the UCC work programme. The report provides an overview of the planning and progress made.
As regards the remaining systems, although a number of issues have been raised at Member State level, no critical risks have been identified at the time of writing. However, the IT teams of the Commission and of the Member States Customs Administrations need to be provided with the appropriate resources to mitigate the existing high risks of missing deadlines for some of the systems, notably concerning national systems. There is a need to ensure appropriate statutory staff in the IT teams to lead the projects, and financial resources in the current Customs 2020 and future replacement programme to ensure the delivery by outsourcing partners.
Future steps
The Commission and the Member States will continue their regular meetings to steer and monitor the projects via the multi-annual strategic plan for customs dashboards and the enhanced requirements for planning and reporting on progress in the implementation of the UCC work programme. The Commission and the Member States will also continue the elaboration and development work for the remaining trans-European systems in terms of business cases and vision documents, as well as to prepare the functional and technical specifications (including transitional technical specifications in some cases) as the basis for the systems rollouts and deployments.
The Commission plans to take additional mitigation measures from the beginning of 2020, in the form of a coordination programme to assist Member States in the deployment of their components of the Automated Export Systems (AES) and the New Computerised Transit System (NCTS) in particular, and a monitoring programme to assess progress in this area. Many Member States, for their part, have expressed their willingness to take mitigation measures to ensure that planning deadlines are met.
This Commission staff working document accompanies the report from the Commission on progress in developing the electronic systems provided for under the Union Customs Code (UCC).
In particular, the document sets out the detailed information and progress reporting per project.
The progress of the Commission and the Member States in developing each of the electronic systems is assessed, taking particular account of the following milestones:
- the date of publication of the technical specifications for the external communication of the electronic systems;
- the period of conformance testing with economic operators;
- the expected and actual dates of deployment of the electronic systems.
The progress with the different projects for systems is presented as follows:
- for the trans-European systems, the analysis refers to the European Commission’s activities only when central while for the systems that involve national input and even in some cases national components the analysis refers to both the Commission’s and Member States’ activities. For the national systems, only Member States’ activities are reported;
- for projects that have already been initiated and even completed, an overview of the project progress, a summary of responses, as well as a visual illustration of progress against planned milestones is provided;
- for projects that have not yet been initiated, an overview of the planned project progress is provided.
The Commission presented a report on the implementation of the Union Customs Code and on the exercise of the power to adopt delegated acts pursuant to Article 284 thereunder.
The European Union adopted the Union Customs Code (UCC). Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code entered into force on 30 October 2013 although most of its substantive provisions took effect from 1 May 2016.
Notwithstanding the fact that the UCC is still in this transitional phase, the European Commission has prepared the present report so as to take stock of the state of play of implementation of the legislative provisions and delivery of the electronic systems .
In addition, the Commission herewith reports to the European Parliament and the Council, as required, on its use of the delegation of power to adopt delegated acts conferred by Article 284 of the UCC.
State of implementation of the UCC legislative package : the UCC package was implemented on time on 1 May 2016. The Commission has not so far identified any major problems in its application, although it is clear that both the benefits and the impact of the UCC will only be fully evident when all the related IT systems have been deployed.
Since the UCC's entry into force, the Commission has continued the process of regular meetings with Member States and trade representatives in order to identify and address problems with the legislation, assist in its interpretation and explore the scope for further simplification of processes.
The Commission has paid particularly close attention at all times to the need for realistic timelines and to the costs and general impact of the changes on customs and trade. It has set up a number of project groups under Customs 2020 , involving both Member States and trade representatives, to look at some concrete business cases.
Furthermore, pilot testing in conjunction with trade and Member States is ongoing, as provided for in the UCC, to test new methods and find better ways to address challenges such as those posed by increased internet sales, lack of availability of data and the need for systems-based approaches.
The process of regular dialogue with stakeholders has led to some further amendments and additions to the UCC legal package since 1 May 2016.
The first deadline for the operation of some of the seventeen IT systems listed in the UCC Work Programme was 2017 and this deadline has been met. However, it has also become clear that not all the systems can be fully completed by the 2020 deadline due to the complexity of these systems.
The harmonisation of the data requirements (i.e. the data that the customs authorities of the Member States require from economic operators) has proved to be one of the main challenges for the development of the IT systems.
Next steps : the Commission views as a considerable achievement the fact that the UCC which introduced such major changes has not encountered any major legislative problems during its first eighteen months of implementation. However, it is clear that the impact of the UCC must be studied in a comprehensive way in the future so as to determine whether the UCC has met the goals for which it was designed.
The Commission proposes, therefore to
carry out by 2021 an interim evaluation of the UCC legal framework and the electronic systems implemented by that date; continue to propose corrections or technical amendments to the UCC legal package necessary to ensure the continued smooth functioning of the legislative framework; consider tabling a legislative proposal in early 2018 for an amendment to the UCC , so as to extend to 2025 at the latest the period during which transitional arrangements can be used in respect of the customs formalities that are dealt with by the IT systems which cannot be fully implemented by 2020; update the UCC Work Programme via a Commission Implementing Decision.
Exercise of the power to adopt delegated acts : concerning the use of the power to adopt delegated acts conferred by Article 284 (2) of the UCC, the Commission believes that it has exercised these powers actively and appropriately.
Until November 2017, the Commission exercised its power to adopt delegated acts four times . When preparing the delegated acts the Commission consulted all relevant stakeholders and ensured the timely and appropriate transmission of relevant documents to the European Parliament and to the Council. The European Parliament and the Council did not object to the adoption of any of those acts.
In order to ensure that the EU customs legislation is constantly adapted to the technical requirements and technological progress of customs activity, the Commission is of the view that the power to adopt delegated acts conferred on it should be extended for a further period of five years.
PURPOSE: Corrigendum to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
(regulation originally published in the Official Journal (OJ) of the European Union L 269 of 10 October 2013)
The corrections relate to dates and deadlines initially foreseen in regard to the application of certain provisions.
The regulation foresees that the provisions of the regulation establishing the delegation of powers and the attribution of implementing powers and the provisions relating to fees and costs shall apply from the date of entry into force of the regulation. The correction clarifies that the other provisions shall apply from 1st May 2016 (and not from 1st June 2016).
The European Parliament adopted by 630 votes to 47, with 11 abstentions, a legislative resolution on the proposal for a regulation of the European Parliament and of the Council laying down the Union Customs Code (recast).
Parliament adopted its position at first reading following the ordinary legislative procedure. The amendments adopted in plenary were the result of a compromise negotiated between the European Parliament and the Council. They amend the proposal as follows:
Means for the exchange and storage of information and common data requirements : the Regulation stipulates that, except in exceptional cases, all exchanges of information, such as declarations, applications or decisions, between customs authorities and between economic operators and customs authorities, and the storage of such information, as required under the customs legislation, shall be made using electronic data-processing techniques.
Common data requirements shall be drawn up for the purpose of the exchange and storage of information.
Information systems : Member States shall cooperate with the Commission to develop, maintain and employ electronic systems for the exchange of information between customs authorities and with the Commission and for the storage of such information, in accordance with the Code.
Registration : economic operators established in the customs territory of the Union shall register with the customs authorities responsible for the place where they are established. In specific cases, economic operators which are not established in the customs territory of the Union shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision. Persons other than economic operators shall not be required to register with the customs authorities unless otherwise provided. In specific cases, the customs authorities shall invalidate the registration.
Customs representative : as a general rule, a customs representative should be established in the customs territory of the Union. That obligation should be waived where the customs representative acts on behalf of persons who are not required to be established within the customs territory of the Union or in other justified cases.
Status of authorised economic operators : compliant and trustworthy economic operators should enjoy the status of ‘authorised economic operator’ subject to the granting of an authorisation for customs simplifications or an authorisation for security and safety, or both.
Depending on the type of authorisation granted, authorised economic operators should be able to:
take maximum advantage of widespread use of customs simplifications or; benefit from facilitations relating to security and safety. They should also be given more favourable treatment in respect of customs controls, such as fewer physical and document-based controls.
Compliant and trustworthy economic operators should benefit from international mutual recognition of the status of ‘authorised economic operator’.
Right to be heard : the Regulation stipulates that it is necessary, in addition to the right of appeal against any decision taken by the customs authorities, to provide for the right of every person to be heard before any decision is taken which would adversely affect him or her. However, restrictions to that right may be justified in particular where the nature or the level of the threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers so requires.
Comprehensive guarantee with a reduced amount : a comprehensive guarantee with a reduced amount, including for customs debts and other charges which have been incurred, or a comprehensive guarantee with a guarantee waiver, should be authorised under certain conditions.
Implementing powers : in order to ensure uniform application of the customs controls, it is proposed that implementing powers be conferred on the Commission in a number of areas.
PURPOSE: to carry out a recast of Regulation (EC) n° 450/2008 ((Modernised Customs Code)) before the current date of application.
PROPOSED ACT: Regulation of the European Parliament and of the Council.
BACKGROUND: Regulation No 450/2008 entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest. The Commission proposes to amend Regulation (EC) No 450/2008 (‘MCC’) before it becomes applicable for the following reasons:
· the implementation most of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC;
· following the entry into force of the Lisbon Treaty , the Commission must propose amendments so that implementing provisions of the MCC which have to be "split" between delegated acts and implementing acts in accordance with new provisions in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed the "Union" Customs Code (UCC);
· there is a need to adjust some provisions of the MCC which are no longer in line with changes introduced since 2008 to current customs legislation or have proved difficult to implement through sound measures and workable business processes (such as the temporary storage of goods or a customs declaration through an entry of data in the declarant's records).
Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application. Policy objectives remain those of the Regulation to be recast.
The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of the customs territory of the Union.
IMPACT ASSESSMENT: a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would also allow the introduction of the adjustments necessary for a sound implementation of that new legal and procedural framework.
As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment.
LEGAL BASIS: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union (TFEU).
CONTENT: the proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which: (i) postpones the date of application of the Modernised Customs Code, (ii) aligns it to the Treaty of Lisbon, (iii) adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and (iv) allows sufficient time for the development of supporting IT systems.
Most of the provisions of the Regulation to be recast are affected by changes, either due to the need to align provisions with the Lisbon Treaty or to the need for adjustments because of the further evolution of relevant EU legislation. The overall structure of the Regulation remains the same
BUDGETARY IMPLICATIONS: the budgetary implications are the same as those relating to Regulation (EC) No 450/2008 being recast. The Commission, Member States and traders will have to invest in accessible, inter- operable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme .
PURPOSE: to carry out a recast of Regulation (EC) n° 450/2008 ((Modernised Customs Code)) before the current date of application.
PROPOSED ACT: Regulation of the European Parliament and of the Council.
BACKGROUND: Regulation No 450/2008 entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest. The Commission proposes to amend Regulation (EC) No 450/2008 (‘MCC’) before it becomes applicable for the following reasons:
· the implementation most of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC;
· following the entry into force of the Lisbon Treaty , the Commission must propose amendments so that implementing provisions of the MCC which have to be "split" between delegated acts and implementing acts in accordance with new provisions in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed the "Union" Customs Code (UCC);
· there is a need to adjust some provisions of the MCC which are no longer in line with changes introduced since 2008 to current customs legislation or have proved difficult to implement through sound measures and workable business processes (such as the temporary storage of goods or a customs declaration through an entry of data in the declarant's records).
Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application. Policy objectives remain those of the Regulation to be recast.
The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of the customs territory of the Union.
IMPACT ASSESSMENT: a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would also allow the introduction of the adjustments necessary for a sound implementation of that new legal and procedural framework.
As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment.
LEGAL BASIS: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union (TFEU).
CONTENT: the proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which: (i) postpones the date of application of the Modernised Customs Code, (ii) aligns it to the Treaty of Lisbon, (iii) adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and (iv) allows sufficient time for the development of supporting IT systems.
Most of the provisions of the Regulation to be recast are affected by changes, either due to the need to align provisions with the Lisbon Treaty or to the need for adjustments because of the further evolution of relevant EU legislation. The overall structure of the Regulation remains the same
BUDGETARY IMPLICATIONS: the budgetary implications are the same as those relating to Regulation (EC) No 450/2008 being recast. The Commission, Member States and traders will have to invest in accessible, inter- operable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme .
Documents
- Follow-up document: COM(2023)0079
- Follow-up document: EUR-Lex
- Follow-up document: COM(2023)0068
- Follow-up document: EUR-Lex
- Follow-up document: EUR-Lex
- Follow-up document: SWD(2023)0029
- Follow-up document: EUR-Lex
- Follow-up document: SWD(2022)0158
- Follow-up document: EUR-Lex
- Follow-up document: SWD(2022)0159
- Follow-up document: COM(2021)0791
- Follow-up document: EUR-Lex
- Follow-up document: EUR-Lex
- Follow-up document: SWD(2021)0382
- Follow-up document: EUR-Lex
- Follow-up document: SWD(2020)0339
- Follow-up document: COM(2020)0806
- Follow-up document: EUR-Lex
- Follow-up document: COM(2019)0629
- Follow-up document: EUR-Lex
- Follow-up document: EUR-Lex
- Follow-up document: SWD(2019)0434
- Follow-up document: COM(2018)0039
- Follow-up document: EUR-Lex
- Commission response to text adopted in plenary: SP(2013)774
- Final act published in Official Journal: Regulation 2013/952
- Final act published in Official Journal: OJ L 269 10.10.2013, p. 0001
- Final act published in Official Journal: Corrigendum to final act 32013R0952R(01)
- Final act published in Official Journal: OJ L 287 29.10.2013, p. 0090
- Final act published in Official Journal: Corrigendum to final act 32013R0952R(03)
- Final act published in Official Journal: OJ L 267 30.09.2016, p. 0002
- Draft final act: 00036/2013/LEX
- Results of vote in Parliament: Results of vote in Parliament
- Decision by Parliament, 1st reading: T7-0359/2013
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, 1st reading/single reading: A7-0006/2013
- Committee report tabled for plenary, 1st reading: A7-0006/2013
- Debate in Council: 3208
- Amendments tabled in committee: PE498.017
- Committee opinion: PE492.800
- Committee draft report: PE494.493
- Economic and Social Committee: opinion, report: CES1297/2012
- Contribution: COM(2012)0064
- Legislative proposal: COM(2012)0064
- Legislative proposal: EUR-Lex
- Legislative proposal published: COM(2012)0064
- Legislative proposal published: EUR-Lex
- Legislative proposal: COM(2012)0064 EUR-Lex
- Economic and Social Committee: opinion, report: CES1297/2012
- Committee draft report: PE494.493
- Committee opinion: PE492.800
- Amendments tabled in committee: PE498.017
- Committee report tabled for plenary, 1st reading/single reading: A7-0006/2013
- Draft final act: 00036/2013/LEX
- Commission response to text adopted in plenary: SP(2013)774
- Follow-up document: COM(2018)0039 EUR-Lex
- Follow-up document: COM(2019)0629 EUR-Lex
- Follow-up document: EUR-Lex SWD(2019)0434
- Follow-up document: COM(2020)0806 EUR-Lex
- Follow-up document: EUR-Lex SWD(2020)0339
- Follow-up document: COM(2021)0791 EUR-Lex
- Follow-up document: EUR-Lex SWD(2021)0382
- Follow-up document: EUR-Lex SWD(2022)0158
- Follow-up document: EUR-Lex SWD(2022)0159
- Follow-up document: COM(2023)0068 EUR-Lex
- Follow-up document: EUR-Lex SWD(2023)0029
- Follow-up document: COM(2023)0079 EUR-Lex
- Contribution: COM(2012)0064
Votes
A7-0006/2013 - Constance Le Grip - Proposition modifiée #
A7-0006/2013 - Constance Le Grip - Résolution législative #
Amendments | Dossier |
189 |
2012/0027(COD)
2012/09/24
INTA
12 amendments...
Amendment 10 #
Proposal for a regulation Recital 4 (4) In order to ensure uniform conditions for implementation of this Regulation, implementing powers should be conferred on the Commission in respect of: the adoption within six months of the entry into force of this Regulation of a work programme relating to the development and deployment of the electronic systems; decisions allowing one or several Member States to use means of exchange and storage of data other than electronic data- processing techniques; decisions authorising Member States to test simplifications in the application of the customs legislation using electronic data- processing techniques; decisions requesting Member States to take, suspend, annul, amend or revoke a decision; common risk criteria and standards, control measures and priority control areas; the management of the tariff quota and tariff ceilings and the management of the surveillance of the release for free circulation or export of goods; the determination of the tariff classification of goods and the creation of unified customs duty collection systems in all the Member States; the temporary derogation from the rules on preferential origin of goods benefiting from preferential measures adopted unilaterally by the Union; the determination of the origin
Amendment 11 #
Proposal for a regulation Recital 12 a (new) (12a) Further modernisation of the Union's customs legislation should take due account of the views of economic operators in order to ensure effective administrative simplification.
Amendment 12 #
Proposal for a regulation Recital 18 (18) In the interests of facilitating
Amendment 13 #
Proposal for a regulation Recital 18 (18) In the interests of facilitating
Amendment 14 #
Proposal for a regulation Recital 19 a (new) (19a) Compliant and trustworthy economic operators should benefit from international agreements providing for the mutual recognition of 'authorised economic operators' status.
Amendment 15 #
Proposal for a regulation Article 6 - paragraph 3 3. The Commission may in duly justified exceptional cases adopt decisions allowing one or several Member States to use, by way of a temporary derogation from paragraph 1, means of exchange and storage of data other than electronic data- processing techniques.
Amendment 16 #
Proposal for a regulation Article 25 Amendment 17 #
Proposal for a regulation Article 53 - paragraph 2 2. Goods the production of which involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last and at least one other substantial transformation.
Amendment 18 #
Proposal for a regulation Article 54 - paragraph 3 3. A document proving origin may be issued in the Union
Amendment 19 #
Proposal for a regulation Article 55 Delegation of power 1. The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying non-essential elements concerning: (a) the rules under which goods are considered as wholly obtained in a single country or territory or to have undergone their last and at least one other substantial transformation in a country or territory, in accordance with Article 53; (b) the requirements on the proof of origin referred to in Article 54. 2. The power to adopt delegated acts referred to in paragraph 1 shall be conferred on the Commission for a period of three years from the publication of this Regulation.
Amendment 20 #
Proposal for a regulation Article 59 The Commission may adopt measures to determine the origin and traceability of goods.
Amendment 21 #
Proposal for a regulation Article 196 - paragraph 4 4. Upon application, the customs authorities may authorise a person to use simplifications regarding the placement of goods under the Union transit procedure and regarding the end of that procedure, including the use of a manifest transmitted by data exchange systems as a transit declaration by any airline or shipping line that operates a significant number of flights or voyages between Member States.
source: PE-496.468
2012/10/29
IMCO
177 amendments...
Amendment 100 #
Proposal for a regulation Article 62 - Paragraph 4 a (new) 4a. For the purposes of paragraph 1, the rules on customs valuation in accordance with the WTO agreement on implementation of Article VII of the General Agreement on Tariffs and Trade of 1994 and successor agreements adopted by the WTO must be taken into account.
Amendment 101 #
Proposal for a regulation Article 62 - paragraph 4 b (new) 4b. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.
Amendment 102 #
Proposal for a regulation Article 62 - Paragraph 4 b (new) 4b. The customs value may also be determined under the transaction value method on the basis of a sale which takes place while the goods are placed under any of the special procedures indicated under points (a), (b) or (c) of Article 180.
Amendment 103 #
Proposal for a regulation Article 62 - paragraph 4 c (new) 4c. In this Chapter, the term ‘buying commissions’ means fees paid by an importer to his agent for the service of representing him in the purchase of the goods being valued.
Amendment 104 #
Proposal for a regulation Article 62 - paragraph 4 d (new) 4d. Notwithstanding paragraph 4c: (a) charges for the right to reproduce the imported goods in the Union shall not be added to the price actually paid or payable for the imported goods in determining the customs value; and (b) payments made by the buyer for the right to distribute or resell the imported goods shall not be added to the price actually paid or payable for the imported goods if such payments are not a condition of the sale for export to the Union of the goods.
Amendment 105 #
The Commission shall be empowered to adopt delegated acts in accordance with Article 243
Amendment 106 #
Article 76a Conferral of Implementing powers The Commission shall adopt by means of implementing acts measures on the time- limit referred to in Article 75(2), to ensure the uniform application of the customs legislation. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4).
Amendment 107 #
Proposal for a regulation Article 83 - paragraph 1 - point b (b) they fulfil the criteria laid down in Article 22(a)
Amendment 108 #
Proposal for a regulation Article 83 - paragraph 1 - point c (c) they are regular users of the customs procedures involved or they fulfil the criteria laid down in Article 22(d)
Amendment 109 #
Proposal for a regulation Article 83 - paragraph 2 2.
Amendment 110 #
Proposal for a regulation Article 83 - paragraph 2 2. Where a comprehensive guarantee is to be provided for customs debts and other charges which may be incurred, an economic operator may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver provided that he fulfils the criteria laid down in Article 22(b) and (c)
Amendment 111 #
Proposal for a regulation Article 91 - paragraph 2 2. Where the customs debt is incurred as the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings, the three year period laid down in paragraph 1 shall be extended to a period of
Amendment 112 #
Proposal for a regulation Article 91 - paragraph 3 3. Periods laid down in paragraphs 1 and 2 shall be suspended for the time period referred to in article 24, paragraph 4. Where an appeal is lodged under Article 37, the periods laid down in paragraphs 1 and 2 of this article shall be suspended, for the duration of the appeal proceedings, from the date on which the appeal is lodged.
Amendment 113 #
Proposal for a regulation Article 91 – paragraph 3 3. The time limits laid down in paragraphs 1 and 2 shall be suspended for the period indicated in Article 24(4). Where an appeal is lodged under Article
Amendment 114 #
Proposal for a regulation Article 103 - paragraph 2 2.
Amendment 115 #
Proposal for a regulation Article 103 - paragraph 2 a (new) 2a. The cases referred to in paragraph 1 shall not be transmitted in either of the following situations: (a) when the Commission has already adopted a decision under the procedure provided for in this Section on a case involving comparable issues of fact and of law; (b) when the Commission is already considering a case involving comparable issues of fact and of law;
Amendment 116 #
Proposal for a regulation Article 103 - paragraph 6 - subparagraph 1 6. Where the c
Amendment 117 #
Proposal for a regulation Article 114 – paragraph 2 – point a a (new) Amendment 118 #
Proposal for a regulation Article 114 - paragraph 2, point c a (new) (ca) for goods imported by an authorised economic operator.
Amendment 119 #
Proposal for a regulation Article 114 - paragraph 3 3. The entry summary declaration shall be lodged by the person
Amendment 120 #
Proposal for a regulation Article 114 - paragraph 3 a (new) 3a. Notwithstanding the obligations of the person referred to in paragraph 3, the entry summary declaration may be lodged instead by one of the following persons: (a) the importer or consignee or other person in whose name or on whose behalf the person referred to in paragraph 3 acts; (b) any person who is able to present the goods in question or to have them presented to the competent customs authority.
Amendment 121 #
Proposal for a regulation Article 114 - paragraph 3 b (new) 3b. The summary declaration shall be lodged at the customs office of first entry. Customs authorities may allow the summary declaration to be lodged at another customs office, provided that this office immediately communicates or makes available electronically the necessary particulars to the customs office of entry.
Amendment 122 #
Proposal for a regulation Article 116 - paragraph 1 - subparagraph 1a (new) However, no such amendment shall be possible after any of the following events: (a) the customs authorities have informed the person who lodged the entry summary declaration that they intend to examine the goods; (b) the customs authorities have established that the particulars in question are incorrect; or (c) the customs authorities have allowed the removal of the goods from the place where they were presented.
Amendment 123 #
Proposal for a regulation Article 117 - paragraph 1 a (new) The competent customs office may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the time-limit for lodging that declaration, a declaration for temporary storage is lodged. That declaration for temporary storage shall contain at least the particulars necessary for the entry summary declaration. Until such time as the goods declared are presented to customs in accordance with Article 124, the declaration for temporary storage shall have the status of an entry summary declaration.
Amendment 124 #
Proposal for a regulation Article 118 - point b (b) the time-limit
Amendment 125 #
Proposal for a regulation Article 118 - point b a (new) (ba) the time-limit for lodging an entry summary declaration;
Amendment 126 #
Proposal for a regulation Article 118 - point d Amendment 127 #
Proposal for a regulation Article 118 a (new) Article 118a Conferral of implementing powers In order to ensure uniform conditions for the implementation of the customs legislation, the Commission shall adopt by means of implementing acts measures on: (a) the time-limit within which risk analysis is to be carried out and the necessary measures to be taken, in accordance with Article 115; (b) the time-limit referred to in Article 116(2), within which an entry summary declaration is deemed not to have been lodged. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4).
Amendment 128 #
Proposal for a regulation Article 124 - paragraph 3 3. The person presenting the goods shall make a reference to the entry summary declaration or customs declaration or declaration for temporary storage which has been lodged in respect of the goods, except where the lodging of
Amendment 129 #
Proposal for a regulation Article 124 - paragraph 4 4. Where non-Union goods presented to customs are not covered by an entry summary declaration, and except where the lodging of such declaration is not required,
Amendment 130 #
Proposal for a regulation Article 125 a (new) Article 125a Temporary storage of goods Except where non-Union goods are placed under a customs procedure, they shall be in temporary storage from the moment of their presentation to customs in the following cases: (a) where goods brought into the customs territory of the Union are presented to customs immediately upon their arrival in accordance with Article 124; (b) where goods are presented to the customs office of destination in the customs territory of the Union in accordance with the rules governing the transit procedure; (c) where goods are brought from a free zone into another part of the customs territory of the Union.
Amendment 131 #
Proposal for a regulation Article 125 b (new) Amendment 132 #
Proposal for a regulation Article 125 c (new) Article 125c Amendment and invalidation of a declaration for temporary storage 1. The declarant may, upon application, be authorised to amend one or more particulars of the declaration for temporary storage after it has been lodged. No amendment shall be possible after any of the following : (a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods ; (b) the customs authorities have established that particulars of the declaration are incorrect; ; (c) the goods have been presented to customs. 2. Where the goods for which a declaration for temporary storage has been lodged are not presented to customs, the customs authorities shall invalidate that declaration: (a) upon application by the declarant; and (b) within a specific time-limit after the declaration has been lodged.
Amendment 133 #
Proposal for a regulation Article 125 d (new) Article 125d Conditions and responsibilities for the temporary storage of goods 1. Goods in temporary storage shall be stored only in temporary storage facilities in accordance with Article 125e or, where justified, in other places designated or approved by the customs authorities. 2. Without prejudice to Article 120(2), goods in temporary storage shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics. 3. The person presenting the goods in accordance with Article 124(1) and (2) shall be responsible for the following: (a) ensuring that goods in temporary storage are not removed from customs supervision; (b) fulfilling the obligations arising from the storage of goods in temporary storage. The holder of the authorisation referred to in Article 125e shall be responsible in accordance with paragraph 1 for goods stored in its temporary storage facilities. 4. Where, for any reason, goods cannot be maintained in temporary storage, the customs authorities shall without delay take all measures necessary to regularise the situation of the goods in accordance with Articles 167, 168 and 169.
Amendment 134 #
Proposal for a regulation Article 125 e (new) Amendment 135 #
Proposal for a regulation Title 4 - Chapter 2 - Section 3 - title Formalities after presentation Temporary storage of goods
Amendment 136 #
Proposal for a regulation Article 126 - title Obligation to place
Amendment 137 #
Proposal for a regulation Article 126 - paragraph 1 1.
Amendment 138 #
Proposal for a regulation Article 126 - paragraph 2 2. Except
Amendment 139 #
Proposal for a regulation Article 129 - point ca (new) ca. the specific time-limit for re- exportation as referred to Article 126(1).
Amendment 140 #
Proposal for a regulation Article 134 - paragraph 1 1. All goods intended to be placed under a customs procedure, except for the free zone
Amendment 141 #
Proposal for a regulation Article 137 Amendment 142 #
Proposal for a regulation Article 138 - paragraph 1 1. The customs authorities may authorise a
Amendment 143 #
1.
Amendment 144 #
1. The customs authorities may authorise a person to lodge or make available, at the customs office responsible for the place where he is established a customs declaration for goods which are presented to customs at another customs office. In such cases, the customs debt shall be deemed to be incurred at the customs office at which the customs declaration is lodged or made available.
Amendment 145 #
Proposal for a regulation Article 138 - paragraph 2 2. The customs office at which the customs declaration is lodged or made available shall carry out the formalities for the verification of the declaration,
Amendment 146 #
2. The customs office at which the customs declaration is lodged or made available shall carry out the formalities for the verification of the declaration and the recovery of the amount of import or export duty corresponding to any customs debt and for granting release of the goods.
Amendment 147 #
Proposal for a regulation Article 138 - paragraph 2 2.
Amendment 148 #
Proposal for a regulation Article 138 - paragraph 3 3. The customs office at which the goods are presented shall, without prejudice to its own controls for security and safety purposes, carry out any examination justifiably requested by the customs office at which the customs declaration
Amendment 149 #
Proposal for a regulation Article 138(3) 3. The customs office at which the goods are presented shall, without prejudice to its own controls for security and safety purposes, carry out any examination justifiably requested by the customs office at which the customs declaration
Amendment 150 #
Proposal for a regulation Article 138 - paragraph 3 The customs office at which the goods are presented shall, without prejudice to its own controls for security and safety purposes, carry out any examination justifiably requested by the customs office at which the customs declaration is lodged
Amendment 151 #
Proposal for a regulation Article 139 a (new) Article 139a Single authorisation for simplified procedures The customs authorities may allow the customs declaration to be lodged at a customs office different from the one where the goods are presented or will be presented or made available for control, provided that the goods are to be placed under a customs procedure by the holder of a single authorisation for simplified procedures.
Amendment 152 #
Proposal for a regulation Article 139 b (new) Amendment 153 #
Proposal for a regulation Article 143 Amendment 154 #
Proposal for a regulation Article 143 Amendment 155 #
Proposal for a regulation Article 144(2) 2.
Amendment 156 #
Proposal for a regulation Article 144 - paragraph 2 2.
Amendment 157 #
3α. In certain case, the obligation to lodge a supplementary declaration shall be waived: (α) where the simplified declaration concerns goods or assets not exceeding the statistical threshold; (b) where the simplified declaration already contains all the information necessary for the customs procedure; (c) where the simplified declaration does not take the form of an entry in the declarant’s records.
Amendment 158 #
Proposal for a regulation Article 145 - point d Amendment 159 #
Proposal for a regulation Article 146 - paragraph 3 - point ca (new) (ca) persons who lodge a customs declaration in a country whose territory is adjacent to the customs territory of the Union, at a border customs office adjacent to this territory, subject to the condition that this country allows a reciprocal benefit to persons established in the customs territory of the Union;
Amendment 160 #
Proposal for a regulation Article 146 - paragraph 4 Amendment 161 #
Proposal for a regulation Article 148 - paragraph 1 1. Customs declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs
Amendment 162 #
Proposal for a regulation Article 148 - paragraph 1 1. Customs declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs. Corresponding simplifications should be granted to authorised economic operators.
Amendment 163 #
3. Upon application, within
Amendment 164 #
Proposal for a regulation Article 154 - paragraph 1 1. The customs authorities may, upon application, authorise a person to lodge a customs declaration in the form of an entry in the declarant’s records, provided that the customs authorities have access to those data in the declarant’s electronic system in the context of post-release controls under Article 41.
Amendment 165 #
Proposal for a regulation Article 154 - paragraph 2 2. The customs authorities may, upon application, waive the obligation for the goods to be presented, in accordance with Article 124(1), which shall be entered in accordance with Article 154(1).
Amendment 166 #
Proposal for a regulation Article 154 - paragraph 4 a (new) 4a. The holder of the authorisation referred to in paragraph 1 shall meet the criteria set out in Article 22(a) to (d).
Amendment 167 #
Proposal for a regulation Article 179 The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying
Amendment 168 #
Proposal for a regulation Article 180 - point b (b) storage, which shall comprise
Amendment 169 #
Proposal for a regulation Article 181 - paragraph 1 - point b (b) the operation of storage facilities for the
Amendment 170 #
Proposal for a regulation Article 181 – paragraph 3 – subparagraph 2 Amendment 171 #
Proposal for a regulation Article 181 - paragraph 3 - subparagraph 2 Amendment 172 #
Proposal for a regulation Article 186 The Commission shall be empowered to adopt delegated acts in accordance with Article 243
Amendment 173 #
Proposal for a regulation Article 193 - paragraph 2 2.
Amendment 174 #
Proposal for a regulation Article 193 - paragraph 3 - point b - point iia (new) Amendment 175 #
Proposal for a regulation Article 196 - paragraph 4 4. Upon application, the customs authorities may authorise a person to use simplifications regarding the placement of goods under the Union transit procedure and regarding the end of that procedure, including the use of a manifest transmitted by data exchange systems as a transit declaration by any airline or shipping line that operates a significant number of flights or voyages between Member States.
Amendment 176 #
Proposal for a regulation Article 196 - paragraph 4 4. Upon application, the customs authorities may authorise a person to use simplifications regarding the placement of goods under the Union transit procedure and regarding the end of that procedure, including the use of a manifest transmitted by data exchange systems as a transit declaration by any airline or shipping line that operates a significant number of flights or voyages between Member States.
Amendment 177 #
Proposal for a regulation Article 198 - point b (b) the rules for
Amendment 178 #
Proposal for a regulation Article 198 - point b (b) the rules for the granting of the authorisation referred to in Article 196(4) which must include the ability to use an entry in the declarant’s records only;
Amendment 179 #
Proposal for a regulation Article 199 - paragraph 3 3. The customs authorities may, where an economic need exists and customs supervision will not be adversely affected, authorise the storage of Union goods in a storage facility for
Amendment 180 #
Proposal for a regulation Article 199 - paragraph 4 Amendment 181 #
Proposal for a regulation Article 200 - paragraph 1 - point a (a) ensuring that goods under
Amendment 182 #
Proposal for a regulation Article 200 - paragraph 1 - point b (b) fulfilling the obligations arising from the storage of goods covered by the
Amendment 183 #
Proposal for a regulation Article 200 - paragraph 1 - point c (c) complying with the particular conditions specified in the authorisation for the operation of a customs warehouse
Amendment 184 #
Proposal for a regulation Article 200 - paragraph 3 3. The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the
Amendment 185 #
Proposal for a regulation Article 217 - introductory part The Commission shall be empowered to adopt delegated acts in accordance with Article 243, with a view to establish more detailed rules on the procedure regarding specific use under the temporary admission specifying:
Amendment 186 #
Proposal for a regulation Article 217 - point a (a) the specific use referred to in Article 214(1)
Amendment 187 #
Proposal for a regulation Article 217 a (new) Article 217a Committee procedure The Commission shall adopt by means of implementing acts measures on the time- limits referred to in Article 215(2), to ensure the uniform application of the customs legislation. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4).
Amendment 188 #
Proposal for a regulation Article 218 - paragraph 5 5. Waste and scrap resulting from destruction of goods placed under the end- use procedure shall be deemed to be
Amendment 189 #
Proposal for a regulation Article 219 Amendment 190 #
Proposal for a regulation Article 224 - paragraph -1 a (new) -1a. Where uniform conditions for implementing legally binding Union acts are needed, implementing powers shall be conferred on the Commission until 31 December 2014. The conferral of implementing powers referred to in the first subparagraph shall be automatically extended for an indeterminate period.
Amendment 191 #
Proposal for a regulation Article 228 - paragraph 2 - point c (c) in other cases where duly justified by the type of traffic, kind of goods or required by international agreements.
Amendment 192 #
Proposal for a regulation Article 228 - paragraph 2 - point c a (new) (ca) for goods exported by an authorised economic operator.
Amendment 193 #
Proposal for a regulation Article 228 - paragraph 4 Amendment 194 #
The burden on economic operators in fulfilling this shall be correspondingly taken into account.
Amendment 195 #
Proposal for a regulation Article 233 - paragraph 3a (new) 3a. Upon application, the customs authorities may authorise a person to use simplifications regarding the placement of goods in the export procedure and for the purpose of that procedure. The economic interests of the economic operator will thereby be taken into consideration.
Amendment 196 #
Proposal for a regulation Article 235 - paragraph 3 - point c (c) goods
Amendment 197 #
Proposal for a regulation Article 236 - paragraph 3 a (new) 3a. The exit summary declaration shall be lodged by one of the following persons: (a) the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union; (b) the exporter or consignor or other person in whose name or on whose behalf the persons referred to in point (a) act; (c) any person who is able to present the goods in question or to have them presented to the competent customs authority.
Amendment 198 #
Proposal for a regulation Article 236 - paragraph 3 b (new) 3b. The customs authorities may waive the obligation to lodge an exit summary declaration for the cases referred to in point (c) of Article 228(2).
Amendment 199 #
Proposal for a regulation Article 236 - paragraph 3 c (new) 3c. An exit summary declaration shall be lodged at the customs office of exit. Customs authorities may allow the exit summary declaration to be lodged at another customs office, provided that this office immediately communicates or makes available electronically the necessary particulars to the customs office of exit.
Amendment 200 #
Proposal for a regulation Article 237 - paragraph 1 - subparagraph 1a (new) However, no amendment shall be possible after any of the following events: (a) the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods; (b) the customs authorities have established that the particulars in question are incorrect; (c) the customs authorities have already allowed the removal of the goods.
Amendment 201 #
2. The exit summary declaration shall be deemed not to have been lodged when the goods declared have not been brought out of the customs territory of the Union
Amendment 202 #
Proposal for a regulation Article 238 The Commission shall be empowered to adopt delegated acts in accordance with Article 243, s
Amendment 203 #
Proposal for a regulation Article 238 a (new) Article 238a Conferral of implementing powers In order to ensure uniform conditions for the implementation of the customs legislation, the Commission shall adopt by means of implementing acts measures on: (a) the responsibilities of the customs office of exit with regard to the exit summary declaration; (b) the possibility that customs authorities may, where appropriate in agreement with each other, allow the exit summary declaration to be lodged at another customs office, . Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 244(4)
Amendment 204 #
Proposal for a regulation Article 239 - paragraph 1 1. Where non-Union goods are brought out of the customs territory of the Union directly from a temporary storage facility or a free zone and no re-export notification or exit summary declaration is required, a re-export advice shall be lodged
Amendment 205 #
Proposal for a regulation Article 239 - paragraph 3 a (new) 3a. The re-export advice shall be lodged by one of the following persons: (a) the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union; (b) the exporter or consignor or other person in whose name or on whose behalf the persons referred to in point (a) act; (c) any person who is able to present the goods in question or to have them presented to the competent customs authority.
Amendment 206 #
Proposal for a regulation Article 243 - paragraph 2 2. The delegation of power referred to in Articles 2, 7, 10, 16, 20, 23, 25, 31, 33, 43, 55, 57, 64, 76, 87, 94, 102, 109, 113, 118, 129, 133, 136, 139, 142, 145, 151, 155, 157, 166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 202, 217, 219, 230, 232, 234, 238, 241 shall be conferred on the Commission
Amendment 207 #
Proposal for a regulation Article 243 - paragraph 2 2. The delegation of power referred to in Articles 2, 7, 10, 16, 20, 23, 25, 31, 33, 43, 55, 57, 64, 76, 87, 94, 102, 109, 113, 118, 129, 133, 136, 139, 142, 145, 151, 155, 157, 166, 171, 173, 177, 179, 182, 184, 186, 190, 192, 195, 198, 202, 217, 219, 230, 232, 234, 238, 241 shall be conferred on the Commission for a
Amendment 208 #
Proposal for a regulation Article 243 - paragraph 2 a (new) 2a. The delegation of powers referred to in paragraph 2 shall be automatically extended for a period of five years. The Commission shall draw up a report in respect of each of the delegated powers and submit it to the European Parliament and to the Council not later than nine months before the end of the five-year period. This report shall evaluate in particular the effects at Union and national level of the delegated acts on economic policies, business, administrative burden, staffing, budgetary, resourcing and capacity to deliver and shall indicate ways in which customs procedures and the application of customs legislation may be innovated and improved. The report shall, where appropriate, be accompanied by proposals for amending the Code and its delegated acts. The delegation of powers shall be either tacitly extended for periods of an identical duration, revoked in accordance with paragraph 3 or extended for a period and under the conditions defined by the European Parliament and the Council.
Amendment 209 #
Proposal for a regulation Article 243 - paragraph 4 4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. Because some or all provisions of a draft delegated act could fundamentally change the way in which the basic rules set out in this Regulation were applied prior to its entry into force, the Commission shall ensure that proper pre- adoption consultation with the Council, the European Parliament and the business community takes place in good time and that their views are taken into account before a delegated act is adopted so as to avoid potentially negative effects on the Union's competitiveness.
Amendment 210 #
Proposal for a regulation Article 243 a (new) Article 243a The Commission may authorise one or more Member States, on their request, to test simplifications in the application of the customs legislation. Such pilots shall be open to all Member States and shall be evaluated periodically.
Amendment 211 #
Proposal for a regulation Article 243 b (new) Article 243b The Commission shall adopt decisions referred to in Article 243a by means of implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 244(2).
Amendment 212 #
Proposal for a regulation Article 244 - paragraph 6 6.
Amendment 213 #
Proposal for a regulation Article 244 a (new) Amendment 214 #
Proposal for a regulation Article 247 - paragraph 2 2. Articles other than those referred to in
Amendment 215 #
Proposal for a regulation Article 247 - paragraph 2 2. Articles other than those referred to in paragraph 1 shall apply on
Amendment 39 #
Proposal for a regulation Recital 19 (19) Compliant and trustworthy economic operators who help to secure the customs clearance chain and the European Union's financial interests should, as
Amendment 40 #
Proposal for a regulation Article 5 - point 11 11. ‘declaration for temporary storage’ means the act whereby a person indicates, in the prescribed form and manner, that goods are
Amendment 41 #
Proposal for a regulation Article 5 - point 14 a (new) 14a. ‘temporary storage’ means a situation in which non-Union goods are temporarily stored under customs supervision between their presentation to customs and their placement under a customs procedure;
Amendment 42 #
Proposal for a regulation Article 5 - point 31 - point b Amendment 43 #
Proposal for a regulation Article 5 - point 31 - point c Amendment 44 #
Proposal for a regulation Article 6 - paragraph 3 Amendment 45 #
Proposal for a regulation Article 6 - paragraph 3 3. The Commission may adopt in duly justified cases decisions allowing one or several Member States to use, by way of derogation from paragraph 1, means of exchange and storage of data other than electronic data-processing techniques. That derogation shall not affect the developing, maintenance and employment of the electronic systems for the exchange of data referred to in paragraph 1.
Amendment 46 #
3. The Commission may, in duly substantiated cases and for a limited period of time, adopt decisions allowing one or several Member States to use, by way of derogation from paragraph 1, means of exchange and storage of data other than electronic data-processing techniques.
Amendment 47 #
Proposal for a regulation Article 6 - paragraph 3 3. The Commission may adopt decisions allowing one or several Member States to use, by way of derogation from paragraph 1, means of exchange and storage of data other than electronic data-processing techniques.
Amendment 48 #
Proposal for a regulation Article 7 a (new) Article 7α Delegation of power The Commission shall be empowered to adopt delegated acts in accordance with Article 243, specifying the criteria for granting the derogation referred to in Article 6(3).
Amendment 49 #
Proposal for a regulation Article 15 - paragraph 2 2. The Commission may authorise
Amendment 50 #
Proposal for a regulation Article 15 - paragraph 2 2. The Commission may authorise
Amendment 51 #
Proposal for a regulation Article 15 - paragraph 2 2. The Commission may authorise
Amendment 52 #
Proposal for a regulation Article 15 - paragraph 2 2. The Commission may authorise the Member States, on their request, to test for a limited period of time further simplifications in the application of the customs legislation using electronic data- processing
Amendment 53 #
Proposal for a regulation Article 18 - paragraph 2 - subparagraph 2 That obligation may be waived in c
Amendment 54 #
3a. Paragraph 2 does not prevent Member States from applying the conditions that they have defined in accordance with the first sentence of paragraph 3 to a customs representative not established within the customs territory of the Union.
Amendment 55 #
Proposal for a regulation Article 20 - point a Amendment 56 #
The following simplifications shall be given to an authorised economic operator in principle: (a) exemption from an exit summary declaration and an entry summary declaration, also in case of prohibitions, when the use of a general licence is possible or the products are well known, (b) local customs clearance import without notification, also in case of prohibitions, when the use of a general licence is possible or the products are well known; use of a global declaration for a fixed period for up to one month; (c) centralized clearance and self- assessment procedures.
Amendment 57 #
Proposal for a regulation Article 21 - paragraph 6 a (new) 6a. Holders of the status of authorised economic operator as referred to in paragraph 2 shall enjoy more favourable treatment based on the type of certificate obtained, in accordance with paragraph 2(a) and (b).
Amendment 58 #
Proposal for a regulation Article 21 - paragraph 6 b (new) 6b. Applications from authorised economic operators shall be dealt with first.
Amendment 59 #
Proposal for a regulation Article 21 a (new) Amendment 60 #
Proposal for a regulation Article 23 - introductory part The Commission shall be empowered to adopt delegated acts in accordance with Article 243
Amendment 61 #
Proposal for a regulation Article 23 - point a (a) the
Amendment 62 #
Amendment 63 #
Proposal for a regulation Article 23 - point b (b)
Amendment 64 #
Amendment 65 #
Proposal for a regulation Article 23 - point b a (new) (ba) consultation of and provision of information to other customs authorities,
Amendment 66 #
Proposal for a regulation Article 23 - point b b (new) (bb) conditions for the suspension and revocation of the status of approved economic operator,
Amendment 67 #
Proposal for a regulation Article 23 - point b c (new) (bc) the conditions under which the requirement to be established in the customs territory of the EU can be waived for certain categories of authorised economic operators,
Amendment 68 #
Proposal for a regulation Article 24 - paragraph 1 - subparagraph 3 a (new) When an application is submitted by an operator enjoying the status of authorised economic operator for customs simplifications, the customs authorities shall not re-examine the common criteria. In respect of all such applications, only the specific criteria relating to the application for authorisation submitted by the economic operator shall be examined.
Amendment 69 #
Proposal for a regulation Article 24 - paragraph 2 - subparagraph 2 Amendment 70 #
Proposal for a regulation Article 24 - paragraph 4 - subparagraph 2 Amendment 71 #
Proposal for a regulation Article 24 - paragraph 5 - subparagraph 1a (new) The holder of the decision shall comply with the obligations resulting from the decision.
Amendment 72 #
Proposal for a regulation Article 24 - paragraph 5 - subparagraph 1b (new) The holder of the decision shall inform the decision-taking customs authority without delay of any factor arising after the decision was taken, which may influence its continuation or content.
Amendment 73 #
Proposal for a regulation Article 24 - paragraph 8 8.
Amendment 74 #
Proposal for a regulation Article 24 - paragraph 9 Amendment 75 #
Proposal for a regulation Article 25 The Commission shall be empowered to adopt delegated acts in accordance with Article 243
Amendment 76 #
Proposal for a regulation Article 32 - paragraphs 1 - 8 (1) The customs authorities shall, upon application, take decisions relating to binding tariff information (BTI decisions),
Amendment 77 #
Proposal for a regulation Article 33 - point a (a) the cases in which a BTI
Amendment 78 #
Proposal for a regulation Article 33 - point b (b) the rules for using a BTI
Amendment 79 #
Proposal for a regulation Article 43 Amendment 80 #
Proposal for a regulation Article 44 - paragraph 1 - subparagraph 1 a (new) The Commission shall adopt, by means of implementing acts, measures specifying the place where formalities and controls are to be carried out on cabin and hold baggage in accordance with Article 42.
Amendment 81 #
Proposal for a regulation Article 53 - paragraph 2 2. Goods
Amendment 82 #
Proposal for a regulation Article 53 - paragraph 2 2. Goods
Amendment 83 #
2. Goods the production of which involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last substantial transformation. The last substantial transformation of a good shall be defined on the basis of the criterion of change of tariff classification, the expression of substantial transformation, on the basis of an ad valorem percentage or a manufacturing or processing operation.
Amendment 84 #
Proposal for a regulation Article 53 - paragraph 2 a (new) Amendment 85 #
Proposal for a regulation Article 55 - introductory part The Commission shall be empowered to adopt delegated acts in accordance with Article 243, supplementing the requirements on the proof of origin referred to in Article 54.
Amendment 86 #
Proposal for a regulation Article 55 - introductory part The Commission shall be empowered to adopt delegated acts in accordance with Article 243
Amendment 87 #
Proposal for a regulation Article 55 - point a Amendment 88 #
Proposal for a regulation Article 55 - point a Amendment 89 #
Proposal for a regulation Article 55 - point a (a) the rules under which goods are considered as wholly obtained in a single country or territory
Amendment 90 #
Proposal for a regulation Article 55 - point b Amendment 91 #
Proposal for a regulation Article 55 - point b (b) specifying the requirements on the proof of origin referred to in Article 54.
Amendment 92 #
Proposal for a regulation Article 62 - paragraph 1 1. The primary basis for the customs value of goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for export to the customs territory of the Union, adjusted, where necessary, in accordance with paragraph 4.
Amendment 93 #
Proposal for a regulation Article 62 - paragraph 3 - point c (c) no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with paragraph 4;
Amendment 94 #
Proposal for a regulation Article 62 - paragraph 4 4.
Amendment 95 #
Proposal for a regulation Article 62 - paragraph 4 4.
Amendment 96 #
Proposal for a regulation Article 62 - paragraph 4 4.
Amendment 97 #
Proposal for a regulation Article 62 - paragraph 4 4.
Amendment 98 #
Proposal for a regulation Article 62 - paragraph 4 a (new) 4a. Additions to the price actually paid or payable shall be made under this Article only on the basis of objective and quantifiable data.
Amendment 99 #
Proposal for a regulation Article 62 - paragraph 4 a (new) 4a. In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Union, or a sale taking place in the customs territory of the Union before entry for free circulation of the goods shall constitute such indication. Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Union, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.
source: PE-498.017
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The Committee on the Internal Market and Consumer Protection adopted the report by Constance LE GRIP (EPP, FR) on the proposal for a regulation of the European Parliament and of the Council laying down the Union Customs Code (recast). The committee recommends that Parliament adopt its position in first reading following the ordinary legislative procedure, and amend the Commission proposal. The main amendments are as follows: Authorised economic operator (AEO): the report states clearly that the status of an authorised economic operator shall entitle the holder to facilitations relating to security and safety, including fewer controls at the point of import or export and may also be taken into account for post-clearance controls. Several provisions of the EU Guidelines on authorised economic operators have been incorporated in the text as well as provisions of the Modernised Customs Code Implementing Provisions). The committee considers that these provisions should be part of the directive itself rather than implementing acts. Centralised clearance: the report states that the customs office at which the customs declaration is lodged or made available shall carry out the formalities for the verification of the declaration, the recovery of the amount of import or export duty corresponding to any customs debt and for granting release of the goods taking into account information received from that office. The customs office at which the goods are presented shall, without prejudice to its own controls for security and safety purposes, carry out any examination justifiably requested by the customs office at which the customs declaration has been lodged and shall allow release of the goods, taking into account information received from that office. Consultation of stakeholders: the committee states that because some or all provisions of a draft delegated act could fundamentally change the way in which the basic rules set out in the Regulation were applied prior to its entry into force, the Commission shall ensure that proper pre-adoption consultation with the Council, the European Parliament and the business community takes place in good time and that their views are taken into account before a delegated act is adopted so as to avoid potentially negative effects on the Union's competitiveness. Members add that further modernisation of the Union's customs legislation should take due account of the views of economic operators in order to ensure effective administrative simplification. Use of electronic systems by all Member States: the report notes that the Commission proposed derogations for one or several Member States from the mandatory use of electronic data interchange between customs administration and economic operators introduced in the Modernised Customs Code. Members consider that such a policy would lead to a two-speed approach to Customs processes across the EU with a risk of widening the gap between those Member States that choose to invest and those that do not. They feel it essential that the Code be applied uniformly in all 27 Member States. The amended text therefore specifies that the Commission may adopt, in exceptional cases and for a limited period of time, decisions allowing one or several Member States to use, by way of derogation, means of exchange and storage of data other than electronic data-processing techniques. Such derogations shall not affect the developing, maintenance and employment of the electronic systems for the exchange of data Testing further simplification using electronic data-processing techniques: tests of simplifications should be available to all Member States that wish to participate. Once the time limit of the test has expired, the Commission shall undertake an evaluation in order to determine its benefits. The text sets out the non-essential elements of the Regulation concerning simplification tests. Rules on origin: the committee considers that the criteria governing the application of rules of origin are essential elements and should be made explicit in the directive itself. The proposal incorporates several provisions of the Modernised Customs Code Implementing Provisions and the Union Customs Code. It also considers it essential for consumer protection and for EU industry for the Commission to be able to adopt measures on traceability of the origin of products transiting EU customs from third countries, as a means of preventing and combating counterfeiting. Rules on preferential origin of goods: the text states that the rules defining the preferential origin of goods shall be based on the criterion of "whole obtention" or sufficient processing operation. Declaration for temporary storage: the text states that non-Union goods presented to customs shall be covered by a declaration for temporary storage which shall include a reference to any entry summary declaration lodged for the goods presented to customs, except where they have already been in temporary storage or have been placed under a customs procedure and have not left the customs territory of the Union. The text also sets out the forms which the declaration for temporary storage may take including a reference to any entry summary declaration lodged for the goods concerned, supplemented by the particulars of a declaration for temporary storage Lodging and the responsible person: a new clause states that the entry summary declaration shall be lodged using electronic data processing techniques and shall be governed by means of the multiple filing system as recommended by the World Customs Organisation (WCO) Safe Framework of Standards. That system shall be based on the principle that information needs to be collected from the person who has it available and who holds the appropriate right to submit it. Pre-arrival notification: the Commission's proposal stipulates that goods can be released or otherwise selected for control only after their arrival in the territory of the Union. The committee feels that this would cause considerable delays at the point of entry into the EU. The amended text states that customs declarations which comply with the relevant conditions shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs or, to the satisfaction of the customs authorities, are notified in advance and subsequently made available for customs controls. Where the declaration takes the form of an entry in the declarants records and access to those data by the customs authorities, the declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records. The customs authorities may, without prejudice to the declarant's legal obligations or to the application of security and safety controls, waive the obligation for the goods to be presented or to be made available for customs control. New
PURPOSE: to carry out a recast of Regulation (EC) n° 450/2008 ((Modernised Customs Code)) before the current date of application. PROPOSED ACT: Regulation of the European Parliament and of the Council. BACKGROUND: Regulation No 450/2008 entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest. The Commission proposes to amend Regulation (EC) No 450/2008 (MCC) before it becomes applicable for the following reasons: · the implementation most of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC; · following the entry into force of the Lisbon Treaty, the Commission must propose amendments so that implementing provisions of the MCC which have to be "split" between delegated acts and implementing acts in accordance with new provisions in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed the "Union" Customs Code (UCC); · there is a need to adjust some provisions of the MCC which are no longer in line with changes introduced since 2008 to current customs legislation or have proved difficult to implement through sound measures and workable business processes (such as the temporary storage of goods or a customs declaration through an entry of data in the declarant's records). Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application. Policy objectives remain those of the Regulation to be recast. The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of the customs territory of the Union. IMPACT ASSESSMENT: a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would also allow the introduction of the adjustments necessary for a sound implementation of that new legal and procedural framework. As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment. LEGAL BASIS: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union (TFEU). CONTENT: the proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which: (i) postpones the date of application of the Modernised Customs Code, (ii) aligns it to the Treaty of Lisbon, (iii) adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and (iv) allows sufficient time for the development of supporting IT systems. Most of the provisions of the Regulation to be recast are affected by changes, either due to the need to align provisions with the Lisbon Treaty or to the need for adjustments because of the further evolution of relevant EU legislation. The overall structure of the Regulation remains the same BUDGETARY IMPLICATIONS: the budgetary implications are the same as those relating to Regulation (EC) No 450/2008 being recast. The Commission, Member States and traders will have to invest in accessible, inter- operable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme. |
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http://www.europarl.europa.eu/ http://register.consilium.europa.eu/servlet/driver?page=Result&typ=Simple&cmsid=638&ff_COTE_DOCUMENT=&ff_TITRE=&ff_SOUS_COTE_MATIERE=&fc=REGAISEN&srm=25&md=400&ssf=DATE_DOCUMENT+DESC&single_comparator=%3D&from_date=&to_date=&lang=EN&ff_FT_TEXT=3208&dd_DATE_REUNION=10/12/2012&meeting_date_single_date=10/12/2012 |
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PURPOSE: to carry out a recast of Regulation (EC) n° 450/2008 ((Modernised Customs Code)) before the current date of application. PROPOSED ACT: Regulation of the European Parliament and of the Council. BACKGROUND: Regulation No 450/2008 entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest. The Commission proposes to amend Regulation (EC) No 450/2008 (MCC) before it becomes applicable for the following reasons: · the implementation most of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC; · following the entry into force of the Lisbon Treaty, the Commission must propose amendments so that implementing provisions of the MCC which have to be "split" between delegated acts and implementing acts in accordance with new provisions in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed the "Union" Customs Code (UCC); · there is a need to adjust some provisions of the MCC which are no longer in line with changes introduced since 2008 to current customs legislation or have proved difficult to implement through sound measures and workable business processes (such as the temporary storage of goods or a customs declaration through an entry of data in the declarant's records). Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application. Policy objectives remain those of the Regulation to be recast. The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of the customs territory of the Union. IMPACT ASSESSMENT: a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would also allow the introduction of the adjustments necessary for a sound implementation of that new legal and procedural framework. As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment. LEGAL BASIS: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union (TFEU). CONTENT: the proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which: (i) postpones the date of application of the Modernised Customs Code, (ii) aligns it to the Treaty of Lisbon, (iii) adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and (iv) allows sufficient time for the development of supporting IT systems. Most of the provisions of the Regulation to be recast are affected by changes, either due to the need to align provisions with the Lisbon Treaty or to the need for adjustments because of the further evolution of relevant EU legislation. The overall structure of the Regulation remains the same BUDGETARY IMPLICATIONS: the budgetary implications are the same as those relating to Regulation (EC) No 450/2008 being recast. The Commission, Member States and traders will have to invest in accessible, inter- operable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme. New
PURPOSE: to carry out a recast of Regulation (EC) n° 450/2008 ((Modernised Customs Code)) before the current date of application. PROPOSED ACT: Regulation of the European Parliament and of the Council. BACKGROUND: Regulation No 450/2008 entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest. The Commission proposes to amend Regulation (EC) No 450/2008 (MCC) before it becomes applicable for the following reasons: · the implementation most of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC; · following the entry into force of the Lisbon Treaty, the Commission must propose amendments so that implementing provisions of the MCC which have to be "split" between delegated acts and implementing acts in accordance with new provisions in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed the "Union" Customs Code (UCC); · there is a need to adjust some provisions of the MCC which are no longer in line with changes introduced since 2008 to current customs legislation or have proved difficult to implement through sound measures and workable business processes (such as the temporary storage of goods or a customs declaration through an entry of data in the declarant's records). Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application. Policy objectives remain those of the Regulation to be recast. The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of the customs territory of the Union. IMPACT ASSESSMENT: a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would also allow the introduction of the adjustments necessary for a sound implementation of that new legal and procedural framework. As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment. LEGAL BASIS: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union (TFEU). CONTENT: the proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which: (i) postpones the date of application of the Modernised Customs Code, (ii) aligns it to the Treaty of Lisbon, (iii) adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and (iv) allows sufficient time for the development of supporting IT systems. Most of the provisions of the Regulation to be recast are affected by changes, either due to the need to align provisions with the Lisbon Treaty or to the need for adjustments because of the further evolution of relevant EU legislation. The overall structure of the Regulation remains the same BUDGETARY IMPLICATIONS: the budgetary implications are the same as those relating to Regulation (EC) No 450/2008 being recast. The Commission, Member States and traders will have to invest in accessible, inter- operable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme. |
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PURPOSE: to carry out a recast of Regulation (EC) n° 450/2008 ((Modernised Customs Code)) before the current date of application. PROPOSED ACT: Regulation of the European Parliament and of the Council. BACKGROUND: Regulation No 450/2008 entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest. The Commission proposes to amend Regulation (EC) No 450/2008 (MCC) before it becomes applicable for the following reasons: · the implementation most of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC; · following the entry into force of the Lisbon Treaty, the Commission must propose amendments so that implementing provisions of the MCC which have to be "split" between delegated acts and implementing acts in accordance with new provisions in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed the "Union" Customs Code (UCC); · there is a need to adjust some provisions of the MCC which are no longer in line with changes introduced since 2008 to current customs legislation or have proved difficult to implement through sound measures and workable business processes (such as the temporary storage of goods or a customs declaration through an entry of data in the declarant's records). Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application. Policy objectives remain those of the Regulation to be recast. The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of the customs territory of the Union. IMPACT ASSESSMENT: a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would also allow the introduction of the adjustments necessary for a sound implementation of that new legal and procedural framework. As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment. LEGAL BASIS: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union (TFEU). CONTENT: the proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which: (i) postpones the date of application of the Modernised Customs Code, (ii) aligns it to the Treaty of Lisbon, (iii) adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and (iv) allows sufficient time for the development of supporting IT systems. Most of the provisions of the Regulation to be recast are affected by changes, either due to the need to align provisions with the Lisbon Treaty or to the need for adjustments because of the further evolution of relevant EU legislation. The overall structure of the Regulation remains the same BUDGETARY IMPLICATIONS: the budgetary implications are the same as those relating to Regulation (EC) No 450/2008 being recast. The Commission, Member States and traders will have to invest in accessible, inter- operable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme. New
PURPOSE: to carry out a recast of Regulation (EC) n° 450/2008 ((Modernised Customs Code)) before the current date of application. PROPOSED ACT: Regulation of the European Parliament and of the Council. BACKGROUND: Regulation No 450/2008 entered into force on 24 June 2008, but it is not yet applicable. It shall be applicable once its implementing provisions are in force and on 24 June 2013 at the latest. The Commission proposes to amend Regulation (EC) No 450/2008 (MCC) before it becomes applicable for the following reasons: · the implementation most of the processes to be introduced depends on the definition and the development, by the Commission, the national customs administrations and the economic operators, of a wide range of electronic systems. This requires important investments in new EU wide IT systems and supporting activities as well as an unprecedented effort from the business community to operate according to new business models. It is now apparent that only a very limited number or even no new customs IT systems may be introduced in June 2013, the latest legal date for the implementation of the MCC; · following the entry into force of the Lisbon Treaty, the Commission must propose amendments so that implementing provisions of the MCC which have to be "split" between delegated acts and implementing acts in accordance with new provisions in line with Articles 290 and 291 TFEU. Moreover, the "Community" Customs Code (Modernised Customs Code) has now to be renamed the "Union" Customs Code (UCC); · there is a need to adjust some provisions of the MCC which are no longer in line with changes introduced since 2008 to current customs legislation or have proved difficult to implement through sound measures and workable business processes (such as the temporary storage of goods or a customs declaration through an entry of data in the declarant's records). Consequently the Commission found it was appropriate to proceed to a recast of Regulation (EC) No 450/2008 before its currently scheduled application. Policy objectives remain those of the Regulation to be recast. The proposal preserves the objectives of Regulation (EC) No 450/2008, which were fully in line with existing policies and objectives relevant to the trade of goods brought into and out of the customs territory of the Union. IMPACT ASSESSMENT: a full recast of the MCC before its currently scheduled application is the only comprehensive solution which will avoid changing Regulation (EC) N° 450/2008 twice at a very short notice and would also allow the introduction of the adjustments necessary for a sound implementation of that new legal and procedural framework. As the proposal for Regulation (EC) N° 450/2008 to be recast has already gone through an impact assessment and the proposed changes introduced by this Regulation are justified by technical and procedural considerations, there is no need for an Impact Assessment. LEGAL BASIS: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union (TFEU). CONTENT: the proposed action is to replace Regulation (EC) No 450/2008 (Modernised Customs Code) with a recast Regulation which: (i) postpones the date of application of the Modernised Customs Code, (ii) aligns it to the Treaty of Lisbon, (iii) adjusts it to the practical aspects and developments in customs legislation and in other policy fields relevant to the movement of goods between the EU and third countries and (iv) allows sufficient time for the development of supporting IT systems. Most of the provisions of the Regulation to be recast are affected by changes, either due to the need to align provisions with the Lisbon Treaty or to the need for adjustments because of the further evolution of relevant EU legislation. The overall structure of the Regulation remains the same BUDGETARY IMPLICATIONS: the budgetary implications are the same as those relating to Regulation (EC) No 450/2008 being recast. The Commission, Member States and traders will have to invest in accessible, inter- operable customs clearance systems. The financial implications concerning the EU share of IT developments for that purpose are set out in the proposal for the FISCUS programme. |
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Economic and Social Committee: opinion, report |
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http://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE494.493
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2012-07-03T00:00:00
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2012-03-26T00:00:00
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