NoC 13/12 Official Journal of the European Communities 19. 1.91 
Proposal for a Council Decision on the adoption of a programme of Community action on the 
subject of the vocational training of customs officials (The Matthaeus Programme) 
COM(90) 605 final — SYN 315 
(Submitted by the Commission on 21 December 1990) 
(91/C 13/07) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community and in particular Article 100a 
thereof; 
Having regard to the proposal from the Commission, 
In cooperation with the European Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the establishment of the single market 
necessitates a new definition of the role of Community 
customs officials in ensuring the proper functioning of 
the Customs Union; 
Whereas this role will, in future, focus on the uniform 
application of customs legislation at the Community's 
external border which is an essential prerequisite for the 
execution of the various Community policies governing 
foreign trade; 
Whereas it is advisable that the abolition of internal 
borders does not give rise to distortions in competition, 
deflection of trade, or increased risk of fraud; whereas it 
is consequently important to stimulate an intensive and 
ongoing cooperation at all administrative levels in the 
customs services with a view to preparing them for 
working together within the framework of the single 
market; 
Whereas it is a question of improving the effectiveness of 
the Customs Union as provided for in Article 9 of the 
Treaty; 
Whereas this improvement is achieved through the 
valorization of human resources in the Member States 
and therefore through suitable vocational training; 
Whereas the programmes already established in this 
sphere by each of the national administrations are not 
sufficient to fulfil the objective pursued; whereas it is 
consequently essential to reinforce national efforts 
through joint action to increase the awareness of 
customs officials of the increasing Community dimension 
of their task and of the necessity of close collaboration 
with each other; Whereas a greater awareness of the principles and 
procedures applied in Member States can only increase 
the degree of harmonization of customs practice within 
the Community and help to create the necessary climate 
of mutual confidence; 
Whereas the implementation of a large scale programme 
of training for customs officials (The Matthaeus 
programme) constitutes one of the most appropriate 
ways to achieve this result; 
Whereas the Commission has adopted a training 
programme for 1990 based on the exchange of customs 
officials between national administrations (the pilot 
project (')); whereas the aim of this programme was to 
collect useful material to allow the implementation of a 
more ambitious training programme to extend over 
several years and to be supplemented by other training 
actions; 
Whereas the experience acquired during the pilot project 
showed the necessity of officials being fully operational 
in their workplace; whereas this requirement will be met 
only if the exchange officials have sufficient knowledge 
of the language of the host country; whereas for this 
purpose it is essential that the national administrations 
organize intensive language courses for their officials 
who are likely to participate in the Matthaeus 
programme; whereas these courses must be of a 
permanent nature and concern all the Community 
languages; 
Whereas, equally, the essential requirement of making 
customs officials operational in the host offices can be 
achieved only if the exchange officials are able to 
perform the duties which are inherent to the actions 
entrusted to them; whereas this condition should be 
subject to certain restrictions in order to take into 
consideration the legal requirements of each Member 
States; whereas it is consequently essential to ensure that 
exchange officials receive the same legal status as 
national officials if, whilst performing their duties, their 
civil liability is put in issue by a third party; whereas in 
these conditions it appears necessary to submit the 
exchange officials to the same rules of professional 
secrecy as national officials; 
(') Communication from the Commission dated 20 April 1989. 
19. 1.91 Official Journal of the European Communities NoC 13/13 
Whereas training actions supplementary to the exchange 
of officials between administrations are essential to the 
achievement of the required objectives; whereas these 
actions might consist of training seminars and the 
implementation of common training programmes to be 
taught in Member State customs schools; 
Whereas seminars form an ideal arena for the 
comparison of ideas between Community customs 
officials; whereas in these seminars suggestions may 
evolve capable of improving the legal instruments in 
force and of harmonizing work methods in each admin­
istration; 
Whereas the seminars should concern all customs 
officials especially customs school trainers, officials who 
implement Community law and officials fighting against 
all types of fraud; 
Whereas the establishment of common training 
programmes constitutes the most suitable means of 
ensuring that identical training is received by Community 
officials; whereas these programmes should focus on the 
teaching of Community law as well as on the study of 
Community institutions and their foundations, since 
customs officials are having increasingly to integrate the 
Community and national components of their work; 
Whereas the implementation of these common 
programmes can be accomplished only if Member States 
provide the necessary facilities on their territories; 
Whereas for the implementation of the Matthaeus 
programme it is advisable to predetermine the division of 
expenses of this programme between the Commission 
and the Member States, in accordance with the dispo­
sitions of the Commission's communication; whereas 
consequently this division might be carried out by 
assigning the expenses relating to the language training 
of their officials to the Member States, and the expenses 
relating to the travel and accommodation of officials 
participating in the exchanges and officials required to 
attend seminars in Member States other than their own 
to the Commission; 
Whereas it is necessary to ensure uniform application of 
this Decision and, for that purpose, to provide for a 
Community procedure for the enactment of 
implementing rules; whereas a committee should be set 
up to provide a forum for close and effective cooperation 
between the Member States and the Commission in this 
field; 
Whereas this action programme covers certain aspects 
which, to date, have not been included within the 
customary framework of collaboration and adminis­
trative assistance; whereas these aspects of the 
programme may contribute, in close liaison with the 
objectives of the vocational training progamme, to the 
harmonious development of business activities 
throughout the Community, HAS DECIDED AS FOLLOWS: 
Article 1 
1. This Decision establishes the Community action 
programme on the subject of the vocational training of 
customs officials of national administrations, hereafter 
called 'the Matthaeus Programme'. 
2. For the purposes of this Decision: 
(a) 'exchange official' means the official of a Member 
State required to perform his duties in a customs 
office situated in another Member State; 
(b) 'host office' means the customs service in which the 
exchange official is required to perform his duties; 
(c) 'donor office' means the customs service in which the 
official normally performs his duties. 
3. The Matthaeus Programme will be implemented 
from 1 January 1991. 
Article 2 
The objectives of the Matthaeus Programme are as 
follows: 
(a) to prepare customs officials of Member States for the 
implications of the single market with regards to the 
uniform application of Community regulations at the 
external border of the Community; 
(b) to increase awareness in the customs services that, in 
the single market, each national administration will 
be working, even more than at present, on behalf of 
the Community as a whole; 
(c) to provide supplementary, specially adapted, voca­
tional training to the greatest possible number of 
customs officials; 
(d) to utilize to maximum advantage the know-how of 
customs services in the Community through greater 
mobility of staff and thus to improve the 
management of the Customs Union and the 
application of the fiscal provisions relating to imports 
and exports; 
(e) to stimulate intensive and ongoing cooperation at all 
levels of the relevant administrations with a view to 
preparing them for working together within the 
context of the single market. 
Article 3 
The Matthaeus Programme is composed of the following 
training actions: 
(a) exchanges of customs officials between national 
administrations; 
NoC 13/14 Official Journal of the European Communities 19. 1.91 
(b) training seminars for customs officials, especially 
trainers in customs schools, officials who apply 
Community law and officials who fight against all 
types of fraud; 
(c) the application in Member State customs schools of 
common vocational training programmes; 
(d) the organization of language training courses in the 
Member States for exchange officials. 
Article 4 
1. The Member States should take the steps necessary 
to enable exchange officials to be operational in the host 
office. To this end exchange officials shall be authorized 
to carry out the formalities relating to the duties 
entrusted to him. 
2. If circumstances demand it, the competent auth­
orities in the Member States may limit the authorization 
referred to in paragraph 1 to certain formalities relating 
to the duties entrusted to exchange officials. 
3. If whilst performing these duties the civil liability of 
an exchange official is put at issue by a third party, the 
exchange official shall benefit from the same legal status 
as national officials. 
4. Exchange officials shall be bound by the same rules 
of professional secrecy as national officials. 
Article 5 
The Member States shall establish linguistic training for 
their officials who are likely to participate in the 
Matthaeus Programme. This training should be of an 
intensive and ongoing nature. It should concern all 
Community languages. 
Article 6 
1. The expenses arising from the measures taken in 
Article 3 shall be shared between the Commission and 
the Member States. 
2. The Commission shall pay the travel and 
subsistence expenses for the exchange of customs 
officials between national administrations as provided for 
in Article 3 (a). 
The Commission shall also pay the travel and subsistence 
expenses of officials participating in the seminars 
referred to in Article 3 (b), when the officials are required to move to a Member State other than their 
own. 
3. Member States shall pay the expenses resulting 
from the linguistic training of their staff provided for in 
Article 5. 
Article 7 
1. The Matthaeus Programme shall operate in 
accordance with Annexes I, II and III. 
The Commission shall be responsible for its implemen­
tation. 
2. In carrying out its task, the Commission shall be 
assisted by a committee of an advisory nature composed 
of representatives of the Member States and chaired by 
the representative of the Commission. 
The representative of the Commission shall submit to the 
committee a draft of the measures to be taken. The 
committee shall deliver its opinion on the draft within a 
time limit which the chairman may lay down according 
to the urgency of the matter, if necessary by taking a 
vote. 
The opinion shall be recorded in the minutes; in 
addition, each Member State shall have the right to ask 
to have its position recorded in the minutes. 
The Commission shall take the utmost account of the 
opinion delivered by the committee. It shall inform the 
committee of the manner in which its opinion has been 
taken into account. 
Article 8 
1. The Matthaeus Programme shall extend over 
several years. 
2. The Commission shall present an annual report on 
the implementation of the Matthaeus Programme to the 
European Parliament and to the Council. 
Article 9 
Before 30 June 1993, the Commission shall present a 
report on the experience acquired during the implemen­
tation of the Matthaeus Programme to the European 
Parliament and to the Council, accompanied, should the 
need arise, by a proposal for its adaptation. The Council 
shall make a decision on this proposal by 31 October 
1993 at the latest. 
19. 1.91 Official Journal of the European Communities NoC 13/15 
ANNEX I 
Exchange of customs officials between national administrations 
1. The exchange of officials affects all customs officials namely trainers in Member State customs schools, 
heads of customs offices, officials responsible for the implementation of Community law and officials 
responsible for the fight against fraud. 
2. The exchange of officials is based on the principle of twinning. The twinning consists of the exchange 
between customs services of a number of officials with similar profiles. 
Exceptions to the twinning regulations may be authorized especially for customs officials responsible for 
the fight against fraud. 
3. The exchange officials should have a good knowledge of the language of the country in which the host 
office is situated. 
4. Each Member States will be required to exchange its officials with all other Member States in the 
Community. 
5. The duration of the exchanges will be fixed, taking into account the requiremens of the host offices and 
the donor offices as well as the nature of the duties and the grades of the exchange officials. 
6. Member States must inform the Commission at regular intervals about the nature of their linguistic 
training and the expenses spent thereon. 
ANNEX II 
Training seminars 
1. Training seminars for trainers in Member State customs schools 
These seminars will be organized by the Commission services in collaboration with the relevant national 
administrations. 
They will cover current topics to be determined before-hand. 
They will proceed with an exchange of views on teaching methods, educational approaches, material 
used, and end in a rapprochement and improvement of methods and criteria for education within the 
Community. 
These seminars may be conducted by university professors, and representatives from business circles, 
national administrations and Community institutions. 
2. Training seminars for officials responsible for the implementation of Community law and the fight against 
fraud 
Officials required to participate in the seminars will be chosen on the basis of their experience in the 
field covered. 
NoC 13/16 Official Journal of the European Communities 19. 1.91 
The themes will cover the problems met by the officials in implementing Community law. 
A special place will be devoted to the fight against fraud. 
If the nature of the proposed themes allows, business and university circles may be called to attend and 
even to intervene. 
ANNEX III 
The application of common professional training programmes in Member State customs schools 
1. The Commission will establish a common training programme for customs officials according to the 
procedure laid down in Article 7. 
This programme will comprise the study of: 
(a) European Communities and their foundations; 
(b) Community customs law; 
(c) common policies; 
(d) principles of Community taxation policy; 
(e) certain international organizations (GATT, CCD, etc. . . .). 
2. The common training programme will be applied in the Member State customs schools. To this effect 
the Member States must introduce the necessary structures. 
3. The instruction of this common programme will extend over a period of time. Each administration will 
implement this programme according to its own procedures. 
4. The allocation of time between the different subjects envisaged will be carried out in each customs 
school allowing for the individual needs of these establishments. 
5. The educational material of each customs school may be placed at the disposal of other schools. 
The Commission may provide educational material for the customs schools, should the need arise. 
6. The trainers will be required to instruct in the customs schools of several Member States. Commission 
officials will also participate in the instruction of certain disciplines. 
7. Specific intensive and specialized training programmes will be prepared by the Commission according to 
the procedure in Article 7. These programmes will be intended for those officials who already have 
professional experience.