P8_TA(2019)0008

Establishing the ‘Customs’ programme for cooperation in the field of customs ***I

Amendments adopted by the European Parliament on 15 January 2019 on the proposal for a regulation of the European Parliament and of the Council establishing the ‘Customs’ programme for cooperation in the field of customs (COM(2018)0442 — C8-0261/2018 — 2018/0232(COD)) (1)

(Ordinary legislative procedure: first reading)

(2020/C 411/35)

Amendment 1

Proposal for a regulation

Recital 1

Text proposed by the Commission Amendment (1) The Customs 2020 programme set up under Regulation (EU) No 1294/2013 (18) and its predecessors have significantly contributed to facilitating and enhancing customs cooperation. Many of the activities in the customs area are of a cross-border nature, involving and affecting all Member States, and therefore they cannot be effectively and efficiently delivered by individual Member States. A customs programme at Union level, implemented by the Commission , offers Member States a Union framework to develop those cooperation activities, which is more cost-efficient than if each Member State were to set up individual cooperation frameworks on a bilateral or multilateral basis . It is therefore appropriate to ensure the continuity of Union financing of activities in the field of customs cooperation by establishing a new programme in the same area , the Customs programme. (1) The Customs 2020 programme , established by Regulation (EU) No 1294/2013 (18) and its predecessors have contributed significantly to facilitating and strengthening customs cooperation. Many of the customs activities are of a cross-border nature, involving and affecting all Member States and therefore cannot be effectively and efficiently implemented by each Member State alone. A Union-wide customs programme implemented by the Commission provides Member States with a framework at Union level to develop such cooperative activities, which is more cost-effective than if each Member State set up an individual cooperation framework at bilateral or multilateral level. The customs programme also plays an essential role in safeguarding the financial interests of the Union and of the Member States by ensuring the effective collection of customs duties and thus representing an important source of revenue for the Union and national budgets, also by focusing on IT capacity building and increased cooperation in the field of customs. Furthermore, harmonised and standardised controls are necessary in order to track illegal cross-border flows of goods and fight fraud . It is therefore appropriate and in the interest of efficiency to ensure the continuity of the Union's financing activities in the field of customs cooperation by establishing a new programme in the same field , the ‘Customs’ programme (‘the Programme’).

Amendment 2

Proposal for a regulation

Recital 1 a (new)

Text proposed by the Commission Amendment (1a) For 50 years, the customs union, implemented by national customs authorities, has been a cornerstone of the Union, one of the largest trading blocks in the world. The customs union is a significant example of successful Union integration, and is essential for the proper functioning of the single market for the benefit of both businesses and citizens. The European Parliament, in its resolution adopted on 14 March 2018, entitled ‘The next MFF: Preparing the Parliament’s position on the MFF post-2020’, expressed particular concern regarding customs fraud. A stronger and a more ambitious Union can only be achieved if it is provided with reinforced financial means, continuous support for existing policies, and increased resources.

Amendment 3

Proposal for a regulation

Recital 2

Text proposed by the Commission Amendment (2) The customs union has evolved considerably over the last fifty years and customs administrations now successfully perform a wide variety of tasks at borders . Acting together, they work to facilitate trade and reduce red tape , collect revenues for national and Union budgets and protect the public against terrorist, health, environmental and other threats. In particular, with the introduction of an EU-wide Common Risk Management Framework (19) and customs control of movements of large amounts of cash to combat money laundering and terrorist financing, customs assume a front line position in the fight against terrorism and organised crime. Given that broad mandate, customs is now effectively the lead authority for the control of goods at the Union’s external borders. Against that backdrop , the Customs programme should not only cover customs cooperation but extend its support to the mission of customs authorities at large, as set out in Article 3 of Regulation (EU) No 952/2013, i.e. the supervision of the Union's international trade, the implementation of the external aspects of the internal market, of the common trade policy and of the other common Union policies having a bearing on trade , as well as the security of the supply chain. The legal basis will therefore cover customs cooperation (Article 33 TFEU), internal market (Article 114 TFEU) and commercial policy (Article 207 TFEU). (2) The customs union has evolved considerably over the last 50 years, and customs administrations are now successfully fulfilling a wide range of border tasks. Working together, they strive to facilitate ethical and fair trade and reduce bureaucracy , collect revenue for national and Union budgets, and help to protect the population against terrorist, health a nd environmental threats, as well as other threats. In particular, by introducing a common framework (19) for customs risk management at Union level and by controlling large amounts of cash flows to combat money laundering and terrorist financing, the customs authorities take a leading role in the fight against terrorism, organised crime and unfair competition. Given their extensive mandate, the customs authorities are now in reality the main authorities for the control of goods at the Union's external borders. In this context , the Customs programme should not only cover customs cooperation but also provide support for the wider customs mission as provided for in Article 3 of Regulation (EU) No 952/2013, namely the supervision of the Union's international trade, the implementation of the external aspects of the internal market, the common commercial policy and other Union common policies having an influence on trade and the security of the supply chain. The legal basis of this Regulation should therefore cover customs cooperation (Article 33 TFEU), the internal market (Article 114 TFEU) and commercial policy (Article 207 TFEU).

Amendment 4

Proposal for a regulation

Recital 3

Text proposed by the Commission Amendment (3) In providing a framework for actions that has as objective to support the customs union and customs authorities , the Programme should contribute to protecting the financial and economic interests of the Union and its Member States; protecting the Union from unfair and illegal trade while supporting legitimate business activity; ensuring the security and safety of the Union and its residents; and facilitating legitimate trade, so that businesses and citizens can benefit from the full potential of the internal market and of global trade. (3) The Programme should, as a general objective, assist the Member States and the Commission by providing a framework for actions that aims to support the customs union and customs authorities with the long-term objective that all customs administrations in the Union work together as closely as possible; contribute to protecting the financial and economic interests of the Union and its Member States; protect the Union from unfair and unlawful commercial practices, while encouraging legitimate business activities, guaranteeing the security and safety of the Union and its residents , thereby enhancing consumer protection ; and facilitate legitimate trade so that businesses and citizens can benefit from the full potential of the internal market and world trade.

Amendment 5

Proposal for a regulation

Recital 3 a (new)

Text proposed by the Commission Amendment (3a) As it has become evident that some of the systems referred to in Article 278 of the Union Customs Code can only be partially deployed by 31 December 2020, which implies that non-electronic systems will continue in use beyond that date, and in the absence of legislative amendments that extend that deadline, companies and customs authorities will be unable to perform their duties and legal obligations as regards customs operations, one of the primary specific objectives of the Programme should be to assist the Member States and the Commission to set up such electronic systems.

Amendment 6

Proposal for a regulation

Recital 3 b (new)

Text proposed by the Commission Amendment (3b) Customs management and control is a dynamic policy area, facing new challenges generated by constantly evolving global business models and supply chains, as well as changing consumption patterns and digitalisation, such as e-commerce, including the internet of things, data analytics, artificial intelligence and block chain technology. The Programme should support customs management in such situations and enable the use of innovative solutions. Such challenges further underline the need to enforce cooperation between customs authorities and the need for a uniform interpretation and implementation of the customs legislation. When public finances are under pressure, the volume of world trade increases and fraud and smuggling are a growing concern; the Programme should contribute to tackling those challenges.

Amendment 7

Proposal for a regulation

Recital 3 c (new)

Text proposed by the Commission Amendment (3c) In order to ensure maximum efficiency and to avoid overlaps, the Commission should coordinate the implementation of the Programme with related Union programmes and funds. This includes in particular the Fiscalis Programme, the EU anti-fraud Programme and Single Market Programme, as well as with the Internal Security Fund and Integrated Border Management Fund, the Reform Support Programme, the Digital Europe Programme, the Connecting Europe Facility and the Council Decision on the system of Own Resources of the European Union, as well as the implementing regulations and measures.

Amendment 8

Proposal for a regulation

Recital 3 d (new)

Text proposed by the Commission Amendment (3d) With regard to the potential withdrawal of the United Kingdom from the Union, the financial envelope of the Programme does not take into account the costs resulting from the signing of the withdrawal agreement and the potential future relationship between the United Kingdom and the Union. The signing of that agreement, the disengagement of the United Kingdom from all existing customs systems and cooperation, and the lapsing of its legal obligations in this area, could lead to additional costs, which cannot be precisely estimated at the time of establishment of the Programme. The Commission should therefore consider reserving sufficient resources to prepare for those potential costs. However, those costs should not be covered by the envelope of the Programme, as the budget provided for in the Programme will only be sufficient to cover the costs which could realistically be foreseen at the time of establishment of the Programme.

Amendment 9

Proposal for a regulation

Recital 5

Text proposed by the Commission Amendment (5) In order to support the process of accession and association by third countries, the Programme should be open to the participation of acceding and candidate countries as well as potential candidates and partner countries of the European Neighbourhood Policy if certain conditions are fulfilled . It may also be open to other third countries , in accordance with the conditions laid down in specific agreements between the Union and those countries covering their participation to any Union programme. (5) In order to support the process of accession and association of third countries, the Programme should be open to the participation of acceding and candidate countries as well as potential candidates and partner countries of the European Neighbourhood Policy, if all conditions are met . It may also be open to other third countries under the conditions provided for in specific agreements between the Union and the countries concerned on the participation of those countries in any Union programme , if that participation is of interest to the Union and if it has a positive impact on the internal market without affecting consumer protection .

Amendment 10

Proposal for a regulation

Recital 6

Text proposed by the Commission Amendment (6) Regulation (EU, Euratom) [2018/XXX] of the European Parliament and of the Council (21) (the ‘Financial Regulation’) applies to this Programme. It lays down rules on the implementation of the Union budget, including the rules on grants, prizes, procurement and reimbursement of external experts. (6) The Programme should be covered by Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council (21) (hereinafter referred to as ‘the Financial Regulation’) . The Financial Regulation provides for the rules for the implementation of the Union budget, including the rules on grants, prizes, procurement and reimbursement of external experts.

Amendment 11

Proposal for a regulation

Recital 7

Text proposed by the Commission Amendment (7) The actions which applied under the Customs 2020 programme have proven to be adequate and should therefore be maintained. In order to provide more simplicity and flexibility in the execution of the Programme and thereby better deliver on its objectives, the actions should be defined only in terms of overall categories with a list of illustrative examples of concrete activities. Through cooperation and capacity building, the Customs programme should also promote and support the uptake and leverage of innovation to further improve the capabilities to deliver on the core priorities of customs. (7) The actions which applied under the Customs 2020 programme and have proven to be adequate should therefore be maintained , while others that have proven to be inadequate should be terminated . In order to provide greater simplicity and flexibility in the execution of the Programme and thereby better deliver on its objectives, the actions should be defined only in terms of overall categories with a list of illustrative examples of concrete activities. Through cooperation and capacity building, the Programme should also promote and support the uptake and leverage of innovation to further improve the capabilities to deliver on the core priorities of customs.

Amendment 12

Proposal for a regulation

Recital 8

Text proposed by the Commission Amendment (8) Regulation [2018/XXX] establishes, as part of the Integrated Border Management Fund, a Customs Control Equipment Instrument (22) (‘CCE Instrument’). In order to preserve the coherence and horizontal coordination of all cooperation actions relating to customs and customs control equipment, it is appropriate to implement all of them under one single legal act and set of rules, being this Regulation. Therefore, the CCE Instrument should only support the purchase, maintenance and upgrade of the eligible equipment while this Programme should support all other related actions, such as cooperation actions for the assessment of equipment needs or, where appropriate, training in relation to the equipment purchased. (8) Regulation [2018/XXX] establishes, as part of the Integrated Border Management Fund, a Customs Control Equipment Instrument (22) (‘CCE Instrument’). In order to preserve the coherence and horizontal coordination of all cooperation actions relating to customs and customs control equipment, it is appropriate to implement all of them under one single legal act and set of rules, that act and those rules being this Regulation. Therefore, the CCE Instrument should only support the purchase, maintenance and upgrade of the eligible equipment, while this Programme should support all other related actions, such as cooperation actions for the assessment of equipment needs or, where appropriate, training in relation to the equipment purchased.

Amendment 13

Proposal for a regulation

Recital 10

Text proposed by the Commission Amendment (10) Considering the importance of globalisation, the Programme should continue to provide the possibility of involving external experts within the meaning of Article 238 of the Financial Regulation. Those external experts should mainly be representatives of governmental authorities, including from non-associated third countries, as well as representatives of international organisations, economic operators or civil society. (10) Considering the importance of globalisation, the Programme should continue to provide for the possibility of involving external experts within the meaning of Article 238 of the Financial Regulation. Those external experts should mainly be representatives of governmental authorities, including from non-associated third countries, as well as academics and representatives of international organisations, economic operators or civil society.

Amendment 14

Proposal for a regulation

Recital 11

Text proposed by the Commission Amendment (11) In line with the Commission's commitment to ensure the coherence and simplification of funding programmes, set out in its Communication of 19 October 2010 entitled ‘The EU Budget Review’ (23), resources should be shared with other Union funding instruments if the envisaged actions under the Programme pursue objectives that are common to various funding instruments, excluding however double financing. Actions under the Programme should ensure coherence in the use of the Union's resources supporting the customs union and customs authorities. (11) In line with the Commission's commitment to ensure the coherence and simplification of funding programmes, set out in its Communication of 19 October 2010 entitled 'The EU Budget Review (23), resources should be shared with other Union funding instruments if the envisaged actions under the Programme pursue objectives that are common to various funding instruments , taking into account that the amount allocated to the Programme is calculated without taking into account that there could be unforeseen expenses , excluding however double financing. Actions under the Programme should ensure coherence in the use of the Union's resources supporting the customs union and customs authorities.

Amendment 15

Proposal for a regulation

Recital 11 a (new)

Text proposed by the Commission Amendment (11 a) The purchase of software that is needed to perform tight border controls should be eligible for funding under the Programme. Furthermore, the purchase of software that can be used in all Member States should be encouraged in order to facilitate exchange of data.

Amendment 16

Proposal for a regulation

Recital 12

Text proposed by the Commission Amendment (12) Information Technology (IT) capacity building actions are set to attract the greatest part of the budget under the Programme. Specific provisions should describe, respectively, the common and national components of the European electronic systems. Moreover, the scope of actions and the responsibilities of the Commission and the Member States should be clearly defined. (12) Information Technology (IT) capacity building actions are set to attract a greater part of the budget under the Programme. Specific provisions should describe, respectively, the common and national components of the European electronic systems. Moreover, the scope of actions and the responsibilities of the Commission and the Member States should be clearly defined. In order to ensure coherence and coordination of IT capacity-building actions, the Programme should provide that the Commission develops and updates a Multiannual Strategic Customs Plan (‘MASP-C’), with the aim of creating an electronic environment which ensures consistency and interoperability of the customs systems in the Union.

Amendment 17

Proposal for a regulation

Recital 14 a (new)

Text proposed by the Commission Amendment (14a) In line with the findings contained on the two special reports adopted recently by the European Court of Auditors in the field of customs, namely special report No 19/2017 of 5 December 2017 entitled ‘Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU’, and special report No 26/2018 of 10 October 2018 entitled ‘A series of delays in Customs IT systems: what went wrong?’, the actions undertaken within the ‘Customs’ programme for cooperation in the field of customs should aim at tackling the shortcomings signalled.

Amendment 18

Proposal for a regulation

Recital 14 b (new)

Text proposed by the Commission Amendment (14b) On 4 October 2018 the European Parliament adopted a resolution on the fight against customs fraud and the protection of the Union’s own resources. The conclusions contained in that resolution should be taken into account during the actions implemented in the framework of the Programme.

Amendment 19

Proposal for a regulation

Recital 20

Text proposed by the Commission Amendment (20) The types of financing and the methods of implementation under this Regulation should be chosen on the basis of their ability to achieve the specific objectives of the actions and to deliver results, taking into account, in particular, the costs of controls, the administrative burden, and the expected risk of non-compliance. This should include consideration of the use of lump sums, flat rates and unit costs, as well as financing not linked to costs as referred to in Article 125(1) of the Financial Regulation. (20) The types of financing and the methods of implementation under this Regulation should be chosen on the basis of their ability to achieve the specific objectives of the actions and to deliver the best results, taking into account, in particular, the costs of controls, the administrative burden, and the expected risk of non-compliance. This should include consideration of the use of lump sums, flat rates and unit costs, as well as financing not linked to costs as referred to in Article 125(1) of the Financial Regulation.

Amendment 20

Proposal for a regulation

Article 3 — paragraph 1

Text proposed by the Commission Amendment 1. The Programme has the general objective to support the customs union and customs authorities to protect the financial and economic interests of the Union and its Member States , to ensure security and safety within the Union and to protect the Union from unfair and illegal trade, while facilitating legitimate business activity . 1. With a view to achieving the long-term aim that all customs administrations in the Union work together as closely as possible, and in order to guarantee the security and safety of the Member States and to protect the Union against fraud, unfair and unlawful commercial practices, and at the same time, promote legitimate business activities and a high level of consumer protection, the general objective of the Programme is to support the customs union and the customs authorities in protecting the financial and economic interests of the Union and its Member States..

Amendment 21

Proposal for a regulation

Article 3 — paragraph 2

Text proposed by the Commission Amendment 2. The Programme has the specific objective to support the preparation and uniform implementation of customs legislation and policy as well as customs cooperation and administrative capacity building, including human competency and the development and operation of European electronic systems. 2. The Programme has the following specific objectives: (1) to support the preparation and uniform implementation of customs legislation and policy as well as customs cooperation; (2) to assist with IT capacity building, which consists in developing, maintaining and operating the electronic systems as referred to in Article 278 of the Union Customs Code, and enabling a smooth transition to a paperless environment and trade in line with Article 12 of this Regulation ; (3) to finance joint actions, which consist in cooperation mechanisms enabling officials to carry out joint operational activities under their core responsibilities, share experience in the customs field and join efforts to deliver on customs policy; (4) to enhance human competencies, supporting the professional skills of customs officials and empowering them to fulfil their role on a uniform basis; (5) to support innovation in the area of customs policy.

Amendment 22

Proposal for a regulation

Article 3 — paragraph 2 a (new)

Text proposed by the Commission Amendment 2a. The Programme shall be consistent with and exploit any synergies with other Union action programmes and funds with similar objectives in related fields.

Amendment 23

Proposal for a regulation

Article 3 — paragraph 2 b (new)

Text proposed by the Commission Amendment 2b. The implementation of the Programme shall respect the principles of transparency, proportionality, equal treatment and non-discrimination.

Amendment 24

Proposal for a regulation

Article 3 — paragraph 2 c (new)

Text proposed by the Commission Amendment 2c. The Programme shall also support the continuous evaluation and monitoring of the cooperation between customs authorities with a view to identifying weaknesses and possible improvements.

Amendment 25

Proposal for a regulation

Article 4 — paragraph 1

Text proposed by the Commission Amendment 1. The financial envelope for the implementation of the Programme for the period 2021 — 2027 shall be EUR 950 000 000 in current prices. 1. The financial envelope for the implementation of the Programme for the period 2021 — 2027 shall be EUR 842 844 000 in 2018 prices (EUR 950 000 000 in current prices).

Amendment 26

Proposal for a regulation

Article 4 — paragraph 2

Text proposed by the Commission Amendment 2. The amount referred to in paragraph 1 may also cover expenses for preparation, monitoring, control, audit, evaluation and other activities for managing the Programme and evaluating the achievement of its objectives. It may moreover cover expenses relating to studies, meetings of experts, information and communication actions, in so far as they are related to the objectives of the Programme, as well as expenses linked to information technology networks focusing on information processing and exchange, including corporate information technology tools and other technical and administrative assistance needed in connection with the management of the Programme. 2. When necessary and duly justified, the amount referred to in paragraph 1 may also cover expenses for preparation, monitoring, control, audit, evaluation and other activities for managing the Programme and evaluating its performance and the achievement of its objectives. It may moreover cover expenses relating to studies, meetings of experts, information and communication actions by the Commission addressed to Member States and economic operators , in so far as they are related to the objectives of the Programme, as well as expenses linked to information technology networks focusing on information processing and exchange, including corporate information technology tools and other technical and administrative assistance needed in connection with the management of the Programme , in so far as such activities are required for the achievement of the objectives of the Programme .

Amendment 27

Proposal for a regulation

Article 4 — paragraph 2 a (new)

Text proposed by the Commission Amendment 2a. The Programme shall not be used to cover costs relating to the potential withdrawal of the United Kingdom from the Union. The Commission shall reserve upon its own assessment resources in order to cover the costs relating to the disengagement of the United Kingdom from all Union customs systems and cooperation, and the lapsing of its legal obligations in this area. Before reserving those resources, the Commission shall make an estimate of the potential costs, and shall inform the European Parliament once data relevant for that estimate become available.

Amendment 28

Proposal for a regulation

Article 5 — paragraph 1 — point c — introductory part

Text proposed by the Commission Amendment (c) other third countries, in accordance with the conditions laid down in a specific agreement covering the participation of the third country to any Union programme, provided that the agreement: (c) other third countries, under the conditions laid down in a specific agreement on the participation of a third country in any Union programme, provided that the agreement:

Amendment 29

Proposal for a regulation

Article 5 — paragraph 1 — point c — indent 2

Text proposed by the Commission Amendment — lays down the conditions of participation in the programmes, including the calculation of financial contributions to individual programmes and their administrative costs. These contributions shall constitute assigned revenues in accordance with Article [21(5)] of Regulation [2018/XXX] [ the new Financial Regulation]; — establishes the conditions for participation in the programmes, including the calculation of financial contributions to individual programmes and their administrative costs. These contributions shall constitute assigned revenue in accordance with Article 21(5) of the Financial Regulation;

Amendment 30

Proposal for a regulation

Article 7 — paragraph 2

Text proposed by the Commission Amendment 2. Actions complementing or supporting the actions implementing the objectives referred to in Article 3 of Regulation (EU) [2018/XXX] [CCE instrument] shall also be eligible for funding under this Programme. 2. Actions complementing or supporting the actions implementing the objectives referred to in Article 3 of Regulation (EU) [2018/XXX] [CCE instrument] and/or complementing or supporting the actions implementing the objectives referred to in Article 2 of Regulation (EU) [2018/XXX] [Anti-Fraud Programme] shall also be eligible for funding under this Programme.

Amendment 31

Proposal for a regulation

Article 7 — paragraph 3 — subparagraph 1 — point b

Text proposed by the Commission Amendment (b) project-based structured collaboration; (b) project-based structured collaboration , such as collaborative IT development by a group of Member States ;

Amendment 32

Proposal for a regulation

Article 7 — paragraph 3 — subparagraph 1 — point d

Text proposed by the Commission Amendment (d) human competency and capacity building actions; (d) human competency and capacity building actions , including training and exchange of best practices ;

Amendment 33

Proposal for a regulation

Article 7 — paragraph 3 — subparagraph 1 — point e — point 3 a (new)

Text proposed by the Commission Amendment (3a) monitoring activities;

Amendment 34

Proposal for a regulation

Article 7 — paragraph 4

Text proposed by the Commission Amendment 4. Actions consisting in the development and operation of adaptations or extensions to the common components of the European electronic systems for cooperation with third countries not associated to the Programme or international organisations shall be eligible for funding when they are of interest to the Union. The Commission shall put in place the necessary administrative arrangements, which may provide for a financial contribution from the third parties concerned to these actions. 4. Actions consisting in the development , deployment, maintenance and operation of adaptations or extensions to the common components of the European electronic systems for cooperation with third countries not associated to the Programme or international organisations shall be eligible for funding when they are of interest to the Union. The Commission shall put in place the necessary administrative arrangements, which may provide for a financial contribution from the third parties concerned to these actions.

Amendment 35

Proposal for a regulation

Article 8 — paragraph 1

Text proposed by the Commission Amendment 1. Wherever beneficial for the achievement of the actions implementing the objectives referred to in Article 3, representatives of governmental authorities, including those from third countries not associated to the programme pursuant to Article 5, representatives of international and other relevant organisations, of economic operators and organisations representing economic operators and of civil society may take part as external experts to actions organised under the Programme. 1. Wherever beneficial for the achievement of the actions implementing the objectives referred to in Article 3, representatives of governmental authorities, including those from third countries not associated to the Programme pursuant to Article 5, academics and representatives of international and other relevant organisations, of economic operators and organisations representing economic operators and of civil society may take part as external experts to actions organised under the Programme.

Amendment 36

Proposal for a regulation

Article 8 — paragraph 3

Text proposed by the Commission Amendment 3. The external experts shall be selected by the Commission based on their skills , experience and knowledge relevant to the specific action, avoiding any potential conflict of interest. 3. External experts shall be selected by the Commission on the basis of their competence , experience in the field of application of this Regulation and their relevant knowledge of the specific action being taken , avoiding any potential conflict of interest. The selection shall strike a balance between business representatives and other civil society experts, as well as take into account the principle of gender equality. The list of external experts shall be regularly updated and made accessible to the public.

Amendment 37

Proposal for a regulation

Article 9 — paragraph 1

Text proposed by the Commission Amendment 1. Grants under the Programme shall be awarded and managed in accordance with Title VIII of the Financial Regulation. 1. Grants under the Programme shall be awarded and managed in accordance with Title VIII of the Financial Regulation , and specifically with the principles of sound financial management, transparency, proportionality, non-discrimination and equal treatment .

Amendment 38

Proposal for a regulation

Article 10 — paragraph 1

Text proposed by the Commission Amendment 1. By derogation to Article 190 of the Financial Regulation, the Programme may finance up to 100 % of eligible costs of an action. 1. By way of derogation from Article 190 of the Financial Regulation, the Programme may finance up to 100 % of the eligible costs of an action according to the relevance of the action and the estimated impact .

Amendment 39

Proposal for a regulation

Article 11 — paragraph 1

Text proposed by the Commission Amendment 1. The Commission and the Member States shall ensure jointly the development and operation, including the design, specification, conformance testing, deployment, maintenance, evolution, security, quality assurance and quality control , of the European electronic systems listed in the Multi-Annual Strategic Plan for Customs referred to in Article 12 . 1. The Commission and the Member States shall jointly ensure the development and operation of the European electronic systems listed in the Multi-Annual Strategic Plan for Customs referred to in Article 12 , including its design, specification, conformance testing, deployment, maintenance, evolution, modernisation, security, quality assurance and quality control.

Amendment 40

Proposal for a regulation

Article 11 — paragraph 2 — point b

Text proposed by the Commission Amendment (b) the overall coordination of the development and operation of European electronic systems with a view to their operability, inter connectivity and continuous improvement and their synchronised implementation; (b) the overall coordination of the development and operation of European electronic systems with a view to their operability, cyber-resilience, interconnectivity and continuous improvement and their synchronised implementation;

Amendment 41

Proposal for a regulation

Article 11 — paragraph 2 — point e a (new)

Text proposed by the Commission Amendment (ea) an efficient and swift communication with and between Member States with a view to streamlining the governance of the Union’s electronic systems;

Amendment 42

Proposal for a regulation

Article 11 — paragraph 2 — point e b (new)

Text proposed by the Commission Amendment (eb) a timely and transparent communication with the stakeholders concerned with the implementation of IT systems at Union and Member States level, in particular about delays in the implementation of and spending relating to Union and national components.

Amendment 43

Proposal for a regulation

Article 11 — paragraph 3 — point d

Text proposed by the Commission Amendment (d) the regular provision to the Commission of information regarding the measures taken to enable their respective authorities or economic operators to make full use of European electronic systems; (d) providing the Commission with regular information on the measures taken to enable the authorities or economic operators concerned to make full and effective use of the European electronic systems;

Amendment 44

Proposal for a regulation

Article 12 — paragraph 1 — introductory part

Text proposed by the Commission Amendment 1. The Commission shall draw up and keep updated a Multi-Annual Strategic Plan for Customs listing all tasks relevant for the development and operation of European electronic systems and classifying each system, or part thereof, as: 1. The Commission shall draw up and update a Multi-Annual Strategic Plan for the customs field listing all the tasks relevant for the development and operation of European electronic systems and classifying each system or part of a system as:

Amendment 45

Proposal for a regulation

Article 12 — paragraph 1 — point a

Text proposed by the Commission Amendment (a) a common component: a component of the European electronic systems developed at Union level, which is available for all Member States or identified as common by the Commission for reasons of efficiency, security and rationalisation; a) a common component: a component of European electronic systems developed at Union level, which is available to all Member States or identified by the Commission as being common for reasons of efficiency, security of rationalisation and reliability ;

Amendment 46

Proposal for a regulation

Article 12 — paragraph 1 — point b

Text proposed by the Commission Amendment (b) a national component: a component of the European electronic systems developed at national level, which is available in the Member State that created such a component or contributed to its joint creation; (b) a national component: a component of the European electronic systems developed at national level, which is available in the Member State that created such a component or contributed to its joint creation , for instance as part of a collaborative IT development project by a group of Member States ;

Amendment 47

Proposal for a regulation

Article 12 — paragraph 3

Text proposed by the Commission Amendment 3. Member States shall notify the Commission of the completion of each task allocated to them under the Multi-Annual Strategic Plan for Customs referred to in paragraph 1. They shall also regularly report to the Commission on progress with their tasks. 3. Member States shall notify the Commission of the completion of each task allocated to them under the Multi-Annual Strategic Plan for Customs referred to in paragraph 1. They shall also regularly report to the Commission on progress with their tasks and where applicable about foreseeable delays in their implementation .

Amendment 48

Proposal for a regulation

Article 12 — paragraph 5

Text proposed by the Commission Amendment 5. No later than 31 October of each year, the Commission shall, on the basis of the annual reports referred to in paragraph 4, establish a consolidated report assessing the progress made by Member States and the Commission in the implementation of the plan referred to in paragraph 1 and make that report public. 5. No later than 31 October of each year, the Commission shall, on the basis of the annual reports referred to in paragraph 4, establish a consolidated report assessing the progress made by Member States and the Commission in the implementation of the plan referred to in paragraph 1 , including information on necessary adaptations of or delays with the plan, and make that report public.

Amendment 49

Proposal for a regulation

Article 13 — paragraph 1

Text proposed by the Commission Amendment 1. The Programme shall be implemented by multiannual work programmes referred to in Article 108 of the Financial Regulation. 1. The Programme shall be implemented by multiannual work programmes referred to in Article 110 of the Financial Regulation. The multiannual work programmes shall in particular set out the objectives to be pursued, the expected results, the method of implementation and the total amount of the financing plan. They shall also set out in detail a description of the actions to be financed, an indication of the amount allocated to each action and an indicative implementation timetable. The multiannual work programmes shall be, communicated to the European Parliament where applicable.

Amendment 50

Proposal for a regulation

Article 13 — paragraph 2

Text proposed by the Commission Amendment 2. The multiannual work programmes shall be adopted by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 18(2). 2. The multiannual work programmes shall be adopted by the Commission by means of implementing acts and communicated to the European Parliament and the Council . Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 18(2).

Amendment 51

Proposal for a regulation

Article 13 — paragraph 2 a (new)

Text proposed by the Commission Amendment 2a. The multiannual work programmes shall build on lessons learned from previous programmes.

Amendment 52

Proposal for a regulation

Article 14 — paragraph 1

Text proposed by the Commission Amendment 1. Indicators to report on progress of the Programme towards the achievement of the specific objectives set out in Article 3 are set in Annex 2 . 1. In compliance with its reporting requirements pursuant to point (h) of Article 41(3) of the Financial Regulation, the Commission shall present to the European Parliament and the Council information on the performance of the Programme . Reporting on performance shall include information on both progress and shortfalls .

Amendment 53

Proposal for a regulation

Article 14 — paragraph 2

Text proposed by the Commission Amendment 2. To ensure effective assessment of progress of the Programme towards the achievement of its objectives, the Commission is empowered to adopt delegated acts in accordance with Article 17 to amend Annex 2 to review or complement the indicators where considered necessary and to supplement this Regulation with provisions on the establishment of a monitoring and evaluation framework. 2. Indicators for reporting on the performance of the Programme towards the achievement of the specific objectives provided for in Article 3 are set out in Annex 2. To ensure effective assessment of progress of the Programme towards the achievement of its objectives, the Commission is empowered to adopt delegated acts in accordance with Article 17 to amend Annex 2 to review or complement the indicators where considered necessary and to supplement this Regulation with provisions on the establishment of a monitoring and evaluation framework in order to provide the European Parliament and the Council with updated qualitative as well as quantitative information on the performance of the Programme .

Amendment 54

Proposal for a regulation

Article 14 — paragraph 3

Text proposed by the Commission Amendment 3. The performance reporting system shall ensure that data for monitoring programme implementation and results are collected efficiently, effectively, and in a timely manner. To that end, proportionate reporting requirements shall be imposed on recipients of Union funds. 3. The performance reporting system shall ensure that the data for the monitoring of the implementation and the results of the Programme are comparable and complete as well as collected in an efficient, effective and timely manner. To this end, proportionate and relevant reporting requirements shall be imposed on the recipients of Union funds. The Commission shall provide the European Parliament and the Council with reliable information on the quality of the performance data used.

Amendment 55

Proposal for a regulation

Article 15 — paragraph 2

Text proposed by the Commission Amendment 2. The interim evaluation of the Programme shall be performed once there is sufficient information available about the implementation of the Programme , but no later than four years after the start of the programme implementation. 2. The interim evaluation of the Programme shall be carried out as soon as sufficient information on its implementation is available , but no later than three years after the start of the programme implementation.

Amendment 56

Proposal for a regulation

Article 15 — paragraph 2 a (new)

Text proposed by the Commission Amendment 2a. The interim evaluation shall present findings necessary to make a decision about a follow-up to the Programme beyond 2027 and its objectives.

Amendment 57

Proposal for a regulation

Article 15 — paragraph 3

Text proposed by the Commission Amendment 3. At the end of the implementation of the Programme, but no later than four years after the end of the period specified in Article 1, a final evaluation of the Programme shall be carried out by the Commission . 3. At the end of the implementation of the Programme, but no later than three years after the end of the period referred to in Article 1, the Commission shall carry out a final evaluation of the Programme.

Amendment 58

Proposal for a regulation

Article 15 — paragraph 4

Text proposed by the Commission Amendment 4. The Commission shall communicate the conclusions of the evaluations, accompanied by its observations, to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. 4. The Commission shall present and communicate the conclusions of the evaluations, accompanied by its observations and lessons learned , to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions.

Amendment 59

Proposal for a regulation

Article 16 — paragraph 1

Text proposed by the Commission Amendment Where a third country participates in the programme by a decision under an international agreement or by virtue of any other legal instrument, the third country shall grant the necessary rights and access required for the authorizing officer responsible, the European Anti-Fraud Office (OLAF), the European Court of Auditors to comprehensively exert their respective competences. In the case of OLAF, such rights shall include the right to carry out investigations, including on-the-spot checks and inspections, provided for in Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council concerning investigations conducted by the European Anti-Fraud Office (OLAF). Where a third country participates in the programme by a decision under an international agreement or by virtue of any other legal instrument, the third country shall grant the necessary rights and access required for the authorizing officer responsible, the European Anti-Fraud Office (OLAF), the European Court of Auditors and the European Public Prosecutor's Office (EPPO) to comprehensively exert their respective competences. In the case of OLAF and the EPPO , such rights shall include the right to carry out investigations, including on-the-spot checks and inspections, provided for in Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council (1a) and in Council Regulation (EU) 2017/1939 (1b).

Amendment 60

Proposal for a regulation

Article 19 — paragraph 1

Text proposed by the Commission Amendment 1. The recipients of Union funding shall acknowledge the origin and ensure the visibility of the Union funding (in particular when promoting the actions and their results) by providing coherent, effective and proportionate targeted information to multiple audiences, including the media and the public. 1. The recipients of Union funding shall acknowledge the origin and ensure maximum visibility of the Union funding (in particular when promoting the actions and their results) by providing coherent, effective and proportionate targeted information to multiple audiences, including the media and the public.

Amendment 61

Proposal for a regulation

Article 19 — paragraph 2

Text proposed by the Commission Amendment 2. The Commission shall implement information and communication actions relating to the Programme, and its actions and results. Financial resources allocated to the Programme shall also contribute to the corporate communication of the political priorities of the Union, as far as they are related to the objectives referred to in Article 3. 2. The Commission shall implement information and communication actions on the Programme, on the actions financed under the Programme , and on the results achieved by those financed actions . The financial resources allocated to the Programme shall also contribute to the institutional communication of the Union's political priorities in so far as they are linked to the objectives set out in Article 3.

(1) The matter was referred back for interinstitutional negotiations to the committee responsible, pursuant to Rule 59(4), fourth subparagraph (A8-0464/2018).

(18) Regulation (EU) No 1294/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme for customs in the European Union for the period 2014-2020 (Customs 2020) and repealing Decision No 624/2007/EC, OJ L 347, 20.12.2013, p. 209.

(18) Regulation (EU) No 1294/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme for customs in the European Union for the period 2014-2020 (Customs 2020) and repealing Decision No 624/2007/EC, OJ L 347, 20.12.2013, p. 209.

(19) https://ec.europa.eu/taxation_customs/general-information-customs/customs-risk-management/measures-customs-risk-management-framework-crmf_en

(19) https://ec.europa.eu/taxation_customs/general-information-customs/customs-risk-management/measures-customs-risk-management-framework-crmf_en

(21) COM(2016)0605

(21) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).

(22) Proposal for a Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment

(22) Proposal for a Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment

(23) COM(2010)0700

(23) COM(2010)0700

(1a) Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1.)

(1b) Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1.)