A4-0083/96

Decision on the common position established by the Council with a view to the adoption of a European Parliament and Council Decision adopting a Community action programme on customs (Customs 2000) (C4-0006/96 - 95/0087(COD))

(Codecision procedure: second reading)

The European Parliament,

- having regard to the common position of the Council, C4-0006/96 - 95/0087(COD),

- having regard to its opinion at first reading ((OJ C 308, 20.11.1995, p. 46.)) on the Commission proposal to the European Parliament and the Council, COM(95)0119 (( OJ C 346, 23.12.1995, p. 4.)),

- having regard to the amendments to the Commission proposal COM(95)0451 (( OJ C 327, 7.12.1995, p. 32.)) and COM(95)0576 (( OJ C 23, 27.1.1996, p. 7.)),

- having regard to Article 189b(2) of the EC Treaty,

- having regard to Rule 72 of its Rules of Procedure,

- having regard to the Commission report to the Council and the European Parliament on the execution of the Matthaeus Tax Programme from 1 July 1993 to 31 December 1994, COM(95)0663,

- having regard to the recommendation for second reading of the Committee on Economic and Monetary Affairs and Industrial Policy (A4-0083/96),

1. Amends the common position as follows;

2. Calls on the Commission to support Parliament's amendments in the opinion it is required to deliver pursuant to Article 189b(2)(d) of the EC Treaty;

3. Calls on the Council to approve all Parliament's amendments, amend its common position accordingly and definitively adopt the act;

4. Instructs its President to forward this decision to the Council and Commission.

(Amendment 1)

Title

>Original text>

Decision of the European Parliament and of the Council adopting a Community action programme on customs (Customs 2000)

>Text following EP vote>

Decision of the European Parliament and of the Council adopting an action programme for Community customs (Customs 2000)

(Amendment 2)

Recital 1

>Original text>

Whereas the completion of the internal market, operational since 1 January 1993, the entry into force of the Treaty on European Union, the enlargement of the Community to include new States and the rapid development of trade between the Community and the rest of the world, in particular as a consequence of the General Agreement on Tariffs and Trade (GATT) agreements signed in April 1994 and approved by the Council on 19 December 1994, require the clear identification and implementation of strategic guidelines, so that the role that customs services are expected to play in the Community may be better defined;

>Text following EP vote>

Whereas the completion of the internal market on 1 January 1993, the entry into force of the Treaty on European Union, the enlargement of the Union to include new States, the planned extension of the Community Transit Procedure to include the Visegrad countries and the rapid development of trade between the Community and the rest of the world, in particular as a consequence of the General Agreement on Tariffs and Trade (GATT) agreements signed in April 1994 and approved by the Council on 19 December 1994, require the clear identification and implementation of strategic guidelines, so that the role that customs services are expected to play in the Community may be better defined;

(Amendment 3)

Recital 1a (new)

>Text following EP vote>

Whereas, although the completion of the internal market eliminated controls on goods at all the internal borders of the Union, substantial differences persist between the home markets of European countries and the European internal market; whereas the further development of the European internal market will result in a genuine home market with open internal borders and a common external border and is therefore a matter of priority;

(Amendment 4)

Recital 1b (new)

>Text following EP vote>

Whereas the strengthening of the common protection of the external borders will promote the development of a European home market of this nature, in which the free movement of goods, persons, services and capital, including the single currency, will be totally guaranteed; whereas this must be achieved as soon as possible;

(Amendment 5)

Recital 4

>Original text>

Whereas the application of these procedures and controls at the point of entry into, or exit from, Community customs territory or at the point in that territory where customs formalities are carried out is the responsibility of the customs administrations of the Member States; whereas the effectiveness of the action of those customs administrations is an essential condition for guaranteeing the proper management of the internal market;

>Text following EP vote>

Whereas the application of these procedures and controls at the point of entry into, or exit from, Community customs territory or at the point in that territory where customs clearance is carried out is the responsibility of the customs administrations of the Member States; whereas the effectiveness of the action of those customs administrations is an essential condition for guaranteeing the proper management of the internal market; whereas, however, it is necessary to agree at Community level on the criteria which will determine the level at which the controls must be carried out;

(Amendment 6)

Recital 4a (new)

>Text following EP vote>

Whereas the creation of a homogeneous European customs system is essential in order to protect the financial interests of the European Union; whereas it is desirable in the long term to create a genuine European customs authority which could be financed with that portion of levies and customs duties which is now received by the Member States;

(Amendment 7)

Recital 13

>Original text>

Whereas consideration must be given, in the fields of training and technical cooperation, to the external dimension of the action taken by the Community and the Member States;

>Text following EP vote>

Whereas consideration must be given, in the fields of training and technical cooperation, to the external dimension of the action taken by the Community and the Member States; whereas officers employed in the customs administrations of the Member States should visibly wear the twelve-star symbol of the European Community;

(Amendment 8)

Article 1(4a) (new)

>Text following EP vote>

4a. For the purposes of this Decision, 'customs administration' shall mean the administration which has sole power for the application of customs law.

(Amendment 9)

Article 1a (new)

>Text following EP vote>

Article 1a

Measures contributing to awareness of belonging to a Community customs administration

>Text following EP vote>

1. The Commission shall put forward proposals to ensure that the staff regulations applicable to Community customs officers are extended so as to enable such officers to be seconded to the customs administrations of other Member States in order to take up any post corresponding to their abilities.

>Text following EP vote>

2. The Member States shall ensure that Community customs officers visibly wear the twelve-star symbol to remind both European Union citizens and non-Community nationals of the role of such officers who are carrying out important tasks for the Community.

(Amendment 10)

Article 3(6a) (new)

>Text following EP vote>

(6a) prepare associated third countries which wish to accede to the European Union.

(Amendment 11)

Article 4(4), 2nd and 3rd subparagraphs (new)

>Text following EP vote>

the Commission shall propose measures to harmonize these controls by encouraging the development of targeting and risk-analysis techniques and, where appropriate, by approximating the frequency of controls at a minimum level.

>Text following EP vote>

The Commission shall coordinate post-clearance controls by customs authorities, in particular by taking responsibility for drawing up a proper policy for retrospective controls to be carried out jointly;

(Amendment 12)

Article 4a (new)

>Text following EP vote>

Article 4a

To improve the poor results obtained in the post-clearance collection of duties evaded or the recovery of amounts wrongly paid out, the Commission shall submit a report on the Member States' legal provisions and the difficulties encountered by their customs authorities. It shall do its utmost to coordinate the action of the Member States in these areas. With the assistance of the Member States it shall also submit a report identifying the cases in which the guarantees established under Community laws were set at an inadequate level in relation to the risks incurred and shall propose appropriate amendments to safeguard the Union's financial interests.

(Amendment 13)

Article 5(2), 2nd subparagraph (new)

>Text following EP vote>

The Commission shall ensure that common customs legislation is interpreted appropriately, with due regard for economic processes and in such a way as to avoid disproportionately high administrative costs.

(Amendment 14)

Article 7(2), 2nd subparagraph (2)

>Original text>

(2) improving the collection, analysis, distribution and exploitation of information at Community level, making the fullest use of information technology, and increasing the use of computer systems by the customs services as rapidly as possible;

>Text following EP vote>

(2) improving the collection, analysis, distribution and exploitation of information at Community level, making the fullest use of information technology, and increasing the use of computer systems by the customs services as rapidly as possible; this means that:

>Text following EP vote>

- by 1 January 1997, all customs offices must be able to provide real-time information on TIR documents issued and received; the Commission shall submit a plan before 1 January 1996 to facilitate this in partnership with the Member States,

>Text following EP vote>

- the Community Transit Procedure must be computerized before 1 January 1998.

(Amendment 15)

Article 7(2), 2nd subparagraph (6)

>Original text>

(6) developing cooperation with third countries and with competent international organizations, as well as with relevant business circles,

>Text following EP vote>

(6) developing cooperation with third countries, particularly the associated countries of Central and Eastern Europe, and with competent international organizations, as well as with relevant business circles,

(Amendment 16)

Article 8, introductory paragraph

>Original text>

The Community shall support actions aimed at improving the working methods of customs administrations. In partnership with the Member States, it shall encourage the coordinated development and application of new working methods, in particular in the following fields:

>Text following EP vote>

The Commission shall support actions aimed at improving the working methods of customs administrations. In partnership with the Member States, it shall encourage the coordinated development and application of new working methods, in particular in the following fields, with priority being given to customs control before release:

(Amendment 25)

Article 8(4), 2nd and 3rd subparagraphs (new)

>Text following EP vote>

in order to assist the work of the offices responsible for controls, the Commission shall propose measures to facilitate their access, when required, to information stored in the databases of other Member States concerning transactions subject to the Community Customs Code.

>Text following EP vote>

If necessary, the Commission shall formulate proposals to encourage Member States whose systems are ineffective to equip themselves similarly to the Member States with the most effective systems and shall propose measures for entering in a single database the data stored by the Member States;

(Amendment 18)

Article 10, second paragraph (new)

>Text following EP vote>

Where discrepancies in the powers granted to customs officers hamper satisfactory customs and administrative cooperation within the Community or with countries outside the Community, the Commission shall submit a report on these discrepancies and on the measures to be adopted in order to approximate and harmonize these powers.

(Amendment 19)

Article 13(4a) (new)

>Text following EP vote>

4a. The Commission shall provide a programme for joint further training, in particular for senior officials of the Member States' customs administrations. It shall review the possibilities of setting up a permanent joint European Customs Academy in order to supplement the training of the customs officers of the Member States.

(Amendment 20)

Article 13(4b) (new)

>Text following EP vote>

4b. The training of customs officers as provided for in the Matthaeus programme shall be extended to the associated countries of Central and Eastern Europe which have recently begun to participate actively in free international trade, as it is primarily with regard to the transit of goods from these countries that many customs irregularities have been observed.

(Amendment 21)

Article 16(2) and (3), introduction and first indent

>Original text>

2. Member States shall forward to the Commission:

>Text following EP vote>

2. Member States shall forward to the Commission:

>Original text>

- by 31 December 1997 at the latest, an interim report, and

>Text following EP vote>

- by 31 December 1997 at the latest, an interim report, and

>Original text>

- by 31 December 2000 at the latest, a final report

on the implementation and the impact of this programme.

>Text following EP vote>

- by 30 June 1999 at the latest, a final report

on the implementation and the impact of this programme.

>Original text>

3. The Commission shall submit to the European Parliament and to the Council:

>Text following EP vote>

3. The Commission shall submit to the European Parliament and to the Council:

>Original text>

- by 31 December 1998 at the latest, an interim report on the implementation of this programme;

>Text following EP vote>

- by 30 June 1998 at the latest, an interim report on the implementation of this programme;

(Amendment 22)

Article 17(1)

>Text following EP vote>

1. The financing of the actions making up this programme shall be shared between the Community and the Member States.

>Original text>

1. Without prejudice to actions for which funding is provided under other Community programmes, the financial framework for the implementation of this programme for the period 1 January 1996 to 31 December 2000 is hereby set at ECU 50 million in accordance with the detailed procedures annexed hereto.

>Text following EP vote>

Without prejudice to actions for which funding is provided under other Community programmes, the financial framework for the implementation of this programme for the period 1 January 1996 to 31 December 2000 is hereby set at ECU 50 million, including administrative costs, in accordance with the detailed procedures annexed hereto.

>Original text>

The annual appropriations shall be authorized by the budgetary authority within the limits of the financial perspective.

>Text following EP vote>

The annual appropriations shall be authorized by the budgetary authority within the limits of the financial perspective. Revenue derived from penalties imposed in respect of irregularities as regards the application of Community law shall be entered in the statement of revenue in Section III of the budget (Commission).

(Amendment 23)

Article 17(2), 2nd subparagraph (new)

>Text following EP vote>

The Member States shall take care, in this respect, that the use of the sums retained as the costs of collecting own resources pursuant to Article 2(3) of Council Decision 88/376/EEC EURATOM of 24 June 19881 takes the fullest account of the objectives of this Decision.

1 OJ L 185, 15.7.1988, p. 24.