amending Council Regulation (EU) No 479/2013 of 13 May 2013 on the waiver from the requirement to submit entry and exit summary declarations for Union goods that are moved across the Neum corridor

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

The Neum corridor is where the territory of Bosnia and Herzegovina reaches the Adriatic coast, thus separating the area of Dubrovnik from the rest of Croatia.

•Reasons for and objectives of the proposal

Article 3 of the Neum Regulation waives, under certain conditions, the requirement to submit an exit or an entry summary declaration in respect of consignments crossing the Neum corridor. The waiver may be invoked if the total value of each consignment does not exceed EUR 10 000 (Article 4(a)) and that other conditions laid down in Article 4 (b) are met. In so doing, the Neum Regulation derogates from certain provisions in Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and in Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of the Community Customs Code.

On 1 May 2016, Council Regulation (EEC) No 2913/92 was replaced by Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (UCC).

Commission Regulation (EEC) No 2454/93, the implementing act for Regulation (EEC) No 2913/92, was:

repealed by Commission Implementing Regulation (EU) 2016/481;

subsequently replaced by:

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council on detailed rules concerning certain provisions of the Union Customs Code; and

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the UCC.

•Consistency with existing policy provisions in the policy area

The scope of the Article 3 of the Neum Regulation including the threshold of EUR 10 000 is now covered by Article 126 of the Commission Delegated Regulation in that it increases the threshold applicable to the waiver to EUR 15 000.

The Commission considers that the Neum Regulation should be amended in order to align the scope of the waiver to the sum provided in Article 126 of the Commission Delegated Regulation (EUR 15 000). In addition, both the legal references and the terminology used in the Neum Regulation should be aligned with the UCC legal framework.

Pursuant to Article 6 of the Neum Regulation, the Republic of Croatia committed to monitor the situation and to inform the Commission of any irregularities found and of the measures subsequently taken to remedy them by 1 March 2014.

In accordance with Article 7 of the Neum Regulation, the Commission needed to submit, within two years of its entry into force, a report to the Council providing an assessment of the application of the Neum Regulation. On 11 November 2015, the Commission submitted that report to the Council and concluded ‘that the level of application of the Neum Regulation is satisfactory and there is no reason to suspend or repeal the regulation.’

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

•Legal basis