ANNEX II

Athens Declaration on the EU Customs Union’s Governance Reform

High-level Seminar on the EU Customs Union’s Governance Reform

THE HEADS OF CUSTOMS ADMINISTRATIONS OF EU MEMBER STATES AND DG TAXUD OF THE EUROPEAN COMMISSION, MEETING ON 20-21 MARCH 2014 IN ATHENS,

RECALLING

the commitment and contribution of EU Customs to the objectives of the European Union as set out in Article 2 of the TEU;

the European Commission Communication on the State of the EU Customs Union of the 21 December 2012 (COM(2012) 791) which invites the European Parliament and the Council to start a dialogue with stakeholders to define priorities and to reform the governance of the EU Customs Union;

the Council Conclusions on the Evolution of the EU Customs Union of 19 March 2013 which drew attention to the necessity to improve the internal governance of the EU Customs Union, and on cooperation with other agencies and the private sector, as well as focusing on the conditions and resources to deliver the best service to operators;

that the EU Customs Union is one of the most successful examples of European integration and European policy;

that while the EU Customs Union is supported by a robust legal framework, and that such falls under the exclusive competence of the Union, the responsibility for implementing customs legislation, together with cooperation to that effect, is primarily the responsibility of Member States;

the previous declarations of the heads of the national customs administrations aiming at a debate on possible new ways of collaboration among Member States and between them and the Commission to reform the governance of the EU Customs Union (e.g. in Prague, Ruka);

the report of the Directors General’s High Level Working Group which addresses the challenges and suggestions of the Commission Communication on the State of the EU Customs Union;

the engagement of the European Commission to present a blueprint for the governance of the EU Customs Union by 2014;

that the overall governance objectives are to improve the effectiveness of the functioning of the EU Customs Union; and to do so in a most cost-efficient way with an economical use of resources at EU as well as at Member State level;

the importance of close interaction with economic operators and the trader community as a means of supporting and facilitating legitimate trade and developing effective strategies with due regard for their business models.

NOTING

that the evolution of the EU Customs Union in terms of volumes of activity, in implementation of information technology and in policy and legislation has been significant;

that the conclusions of the customs administrations’ ‘self-assessment’ carried out in 2010 called for the update and improvement of the governance of implementation of the EU Customs Union;

the conclusions of the study on the Evaluation of the EU Customs Union;

that the need for agility against the backdrop of evolving policy needs, demands from stakeholders and the changing global business environment, require to continue providing high-level services in all areas of EU Customs Union mission and to measure the results;

that there was a strong support for the conclusions of the Directors General’s High Level Working Group and, in particular, the 28 Member States unanimously endorsed the Terms of Reference of the Customs Policy Group as annexed.

WITH THIS IN MIND, IN REVIEWING THE GOVERNANCE OF THE EU CUSTOMS UNION AGREE THE FOLLOWING:

that measures taken to improve the functioning of the EU Customs Union should, in the light of the fact that the EU Customs Union is, in general, functioning well, be incremental in nature and in the first instance build on existing structures and procedures;

On this basis, particular attention should be given to the following:

Ensuring the equivalence of results in the implementation of customs legislation

Uniform legislation and harmonised implementation are vital for the effective functioning of the EU Customs Union, and it is important to deliver equivalent results, and in this respect improve the measurement of performance by defining the relevant areas and developing appropriate key performance indicators (KPIs).

Developing closer cooperation and common action

There is undoubted potential for closer cooperation between Member States. Improving effectiveness in a cost-efficient way requires that the Member States and the Commission consider the concrete areas where cooperation and common action will produce benefits to Member States and to the EU as a whole. Exchanges of good practice should be supplemented by considering and organising common action, notably in the following areas: training of customs officials; simplified procedures and AEO; risk management and crises management; consistent advance rulings e.g. binding tariff and origin information; consistent valuation practices; interoperability of IT systems using the hybrid approach.

Common action may need to be undertaken, with appropriate Commission involvement, by Member States that are willing to engage in deeper cooperation, including pooling of resources in the implementation of customs procedures, leading to significant savings at Member State and at EU level, supported by a business case.

Establishing long-term vision and strategy for IT

There is a need to develop a long-term and coherent strategy as regards commonly managed and operated IT support in customs related areas, keeping in mind the constraints on resources and financial implications.

Reaching out to other authorities

Customs is the lead authority responsible for the supervision of international trade. A more integrated approach to policy development involving joint effort by the Commission and Member States is a key priority for a better functioning Customs Union. The interaction and coordination of customs with other agencies is crucial for effectiveness and can also bring benefits in the use of scarce resources.

Ensuring close interaction with the trading community

In a world of increasing trade interdependence and supply chains the effectiveness of customs is judged not only on the basis of the protection they provide to society and public finances but also of the speed with which they handle legitimate trade. Good governance of the EU Customs Union requires strong and systematic interaction of customs authorities with the trading community at EU and Member State level to prepare solutions that are compatible with business models and international standards.

Raising the political profile of customs

The role of customs has evolved significantly in recent years to include an ever increasing range of tasks in areas other than revenue raising and smuggling. It is important that this contribution is properly understood and supported at the political level, including within the Council of Ministers, and by the public at large. In this respect, a study should be initiated on a more efficient strategic use of the customs working parties in Council and the best positioning of those working parties in the Council structure.

Delivering these priorities calls for strengthening customs policy coordination in the EU. This will require a ‘fresh start’ with a review and rationalising of the bodies and expert groups involved in the implementation of the EU Customs Union at EU level. Implementing the annexed terms of reference, the Customs Policy Group, which advises the Commission on customs policy matters should be proactive and focus on the strategy for the way ahead and on step by step operational implementation.

Would welcome the adoption of Council conclusions on the Communication on the State of the EU Customs Union.