Amended proposal for a European Parliamentet and Council Decision adopting an action programme for Community customs (Customs 2000) (1)

(96/C 23/08)

(Text with EEA relevance)

COM(95) 576 final - 95/0087(COD)

(Submitted by the Commission pursuant to Article 189a (2) of the EC Treaty on 21 November 1995)

Following the adoption of the opinion of the European Parliament on 25 October 1995, on first reading, on the Commission's proposal for a European Parliament and Council Decision adopting an action programme for Community customs (Customs 2000), and pursuant to Article 189A of the Treaty, the initial proposal of the Commission, as contained in Document COM(95) 119 final, amended by COM(95) 451 final, is amended as follows:

1. The first recital is amended to read as follows:

'Whereas the completion of the internal market since 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 common transit procedure to include the Visegrad countries and the rapid development of trade between the Union and the rest of the world, in particular as a consequence of the 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 European Community may be better defined;`

2. The following new second recital is added:

'Whereas, although the completion of the internal market has eliminated controls on goods at all the internal borders of the Community, substantial differences persist between the home markets of European countries and the European internal market; whereas the further development of the European internal market into a home market with open internal borders and a common external border by the end of this decade is therefore a matter of priority;`

3. The following new third recital is added:

'Whereas common protection of the external borders is a precondition for the creation of a European domestic market; whereas this decision is an essential instrument for the establishment of such a common protection; whereas in the same context the remaining barriers inside the internal market must be eliminated, entailing the introduction of free movement of persons, the establishment of a single currency, Community protection of intellectual property, VAT based on the country-of-origin principle, mutual recognition of technical standards, the development of trans-European networks and the adoption of a statute for a European company; whereas these objectives should be attained by the year 2000;`

4. The following new fourth recital is added:

'Whereas, in order to emphasize the responsibility of officers employed in the customs administrations of the Member States for the implementation of Community law and policies, they should visibly wear the 12-star symbol of the European Community on their uniforms;`

5. The 10th recital is amended as follows:

'Whereas a first initiative has already been taken with the implementation of the Community action programme for the vocational training of officials from the customs administrations (Matthaeus) (²); whereas, in the interim and final reports to be submitted, the Commission will consider whether establishing a Community Customs School would be an effective way of improving the training of the customs officers of the Member States in Community law;`

6. The 12th recital is amended as follows:

'Whereas the financing of the action programme will be shared between the Community and the Member States, and the contribution paid out of the Community budget will appear in Section III (Commission); whereas this Decision establishes, for the whole duration of the programme, a total financial allocation which constitutes the preferred reference point, within the meaning of point 1 of the declaration of the European Parliament, the Council and the Commission of 6 March 1995, for the budgetary authority in the framework of the annual budget procedure;

(²) Decision No 91/341/EEC of 20 June 1991 (OJ No L 187, 13. 7. 1991, p. 41).

`

7. The 14th recital is completed as follows:

'Whereas this programme is based on the experience acquired during the pilot action launched by the Commission in 1994 and takes into account the findings set out in the communication of 29 March 1995 entitled "Fraud in the transit procedure, solutions foreseen and perspectives for the future" (1).`

8. Article 1 (4) is completed as follows:

'The monitoring and assessment procedure provided for in Article 15 shall aim to analyze the results obtained and to draw lessons for the continuation of the Community action and the further development of Community law.`

9. A new Article 2 is added, worded as follows:

'Article 2

Distinctive sign identifying customs officers

The Commission shall put forward proposals aimed at ensuring that Member States' customs officers visibly wear the 12-star symbol of the European Community on their uniforms.`

10. Article 2 of the initial proposal becomes Article 3 and is completed as follows:

'8. To prepare associated third countries which wish to accede to the European Union.`

11. Articles 3 and 4 of the initial proposal are renumbered 4 and 5 respectively.

12. Article 5 of the initial proposal is renumbered 6 and paragraph 3 is completed as follows:

'3. . . . put in place, in order to achieve these objectives, the most suitable new working methods, equipment and materials so as to reinforce the effectiveness of controls at the external border. Where such effectiveness so requires, the Commission shall put forward proposals to harmonize controls in two respects:

- quantitatively, by approximating the frequency of controls,

- qualitatively, by encouraging the development of targeting and risk analysis techniques.

The Commission shall provide a framework for the coordination of post-clearance checks by Member States' customs authorities, in particular by developing, in partnership with those authorities, a policy for jointly organized post-clearance checks on undertakings installed in more than one Member State.`

13. A new Article 7 is added, worded as follows:

'Article 7

Recovery and guarantees

In order to improve the results obtained in the post-clearance recovery of unpaid duties or the recovery of amounts unduly paid out, the Commission shall include in the reports referred to in Article 17 its findings regarding Member States' legal provisions and the difficulties encountered by their customs authorities. The Commission shall take appropriate initiative to coordinate the action of the Member States in these areas. With the assistance of the Member States it shall also, in these reports, identify the cases in which guarantees established under Community law have been set at an inadequate level in relation to the risks incurred and shall propose any appropriate measures to safeguard the Community's financial interests.`

14. Article 6 of the initial proposal is renumbered 8 and paragraph 2 is completed as follows:

'2. The aim of this monitoring shall be to ensure that these rules and procedures are adapted to the protection of the legitimate interests of the Community and of its Member States while meeting the requirements of operators engaged in international trade, particularly through simplification of the said rules and procedures and by ensuring that Community customs legislation is applied with due regard for economic processes and in such a way as to avoid disproportionately high administrative costs.`

15. Article 7 is renumbered 9 and the third sub-paragraph is amended as follows:

'This policy shall aim in particular at:

- taking maximum advantage of existing legislative provisions, and, where necessary, amending them,

- 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,

- removing obstacles to efficient action and cooperation in the fight against fraud, in particular with regard to the powers of enquiry of customs investigators,

- applying effective penalties,

- pursuing and developing coordinated actions, in particular Community investigative or control missions in third countries,

- developing cooperation with third countries, particularly with the associated countries of eastern and central Europe, and with competent international organizations, as well as with relevant professional circles,

- making greater use, for the benefit of the whole Community, of the capacities of Commission and Member State staffs in third countries,

- financial monitoring of irregularities.`

16. Article 8 of the initial proposal is renumbered 10.

17. Article 9 of the initial proposal is renumbered 11 and is amended as follows:

'Article 11

Improvements in working methods

The Community shall support actions aimed at improving the working methods of customs administrations. In partnership with the Member States, and with priority being given to the determination of cases in which controls must be carried out before release, it shall encourage the coordinated development and application of new working methods, in particular in the following fields:

1. risk-analysis, in order to determine whether goods subject to customs control must undergo a documentary or a physical examination before release is granted;

2. the use of audit techniques to check undertakings' accounts;

3. simplified procedures for assigning goods to and discharging them from a customs-approved treatment;

4. the coordinated development of the use of computerized handling of customs procedures, taking into account the current state of computerization of national administrations and the interests of Community economic operators, as well as relevant developments occurring in the international sphere. In order to assist the work of customs offices responsible for carrying out controls, the Commission shall propose measures to facilitate their access, when required, to information stored in the databases of other Member States concerning operations subject to the provisions of the Community Customs Code;

5. the conclusion of memoranda of understanding with economic operators in order to establish appropriate arrangements for controlling, checking or exchanging information or data of whatever kind which may help to protect the Community's interests.`

18. Article 10 and 11 are renumbered 12 and 13 respectively.

19. Article 12 is renumbered 14 and is completed as follows:

'It shall inform the budgetary authority of the content of any measures that it adopts.`

20. Article 13 of the initial proposal is renumbered 15, and the second sub-paragraph of paragraph 3 is completed as follows:

'In accordance with the principles of sound financial management and cost-effectiveness to which it is firmly committed, the Commission shall, when financing operations and organizing seminars, ensure the best value for money.`

A new paragraph 4 is added, worded as follows:

'4. The Commission shall, in the reports referred to in Article 17 paragraph 4, consider the desirability and possible working arrangements of a permanent European Community customs school in order to improve the training of the customs officers of the Member States.`

Paragraph 4 is renumbered 5.

A new paragraph 6 is added, worded as follows:

'6. The type of training provided under the Matthaeus programme for Community customs officers shall be extended to officials from the associated countries of eastern and central Europe that have recently begun to participate actively in free international trade.`

21. Article 14 of the initial proposal is renumbered 16 and paragraph 1 is completed as follows:

'1. Within the framework of the implementation of Article 2 (7), the Commission shall set up actions, or give support to initiatives taken by the Member States, aimed at improving and strengthening relations between the customs administrations of the Community and operators engaged in foreign trade. The Commission shall take particular account of findings and information provided by operators engaged in foreign trade.`(1) OJ No C 346, 23. 12. 1995, p. 4.

(1) COM(95) 0108 final, 29. 3. 1995.