P5_TA(2004)0281
CommunityCustomsCode***I
EuropeanParliamentlegislativeresolutionontheproposalforaEuropeanParliamentandCouncil
regulationamendingCouncilRegulation(EEC)No2913/92establishingtheCommunityCustoms
Code(COM(2003)452/dashC5-0345/2003/dash2003/0167(COD))
(Codecisionprocedure:firstreading)
TheEuropeanParliament ,
/dash having regard to the Commission proposal to the European Parliament and the Council
(COM(2003)452)(1),
/dash havingregardtoArticles251(2)and26,95,133and135oftheECTreaty,pursuanttowhichthe
CommissionsubmittedtheproposaltoParliament(C5-0345/2003),
/dash havingregardtoRule67ofitsRulesofProcedure,/dash having regard to the report of the Committeeon Legal Affairs and the Internal Market and the
opinionoftheCommitteeonCitizens’FreedomsandRights,JusticeandHomeAffairs(A5-0255/2004),
1. ApprovestheCommissionproposalasamended;
2. CallsontheCommissiontoreferthemattertoParliamentagainifitintendstoamendtheproposal
substantiallyorreplaceitwithanothertext;
3. InstructsitsPresidenttoforwarditspositiontotheCouncilandtheCommission.
(1) NotyetpublishedintheOJ.
P5_TC1-COD(2003)0167
PositionoftheEuropeanParliamentadoptedatfirstreadingon20April2004withaviewtothe
adoption of European Parliament and Council Regulation (EC) No …/2004 amending Council
Regulation(EEC)No2913/92establishingtheCommunityCustomsCode
THEEUROPEANPARLIAMENTANDTHECOUNCILOFTHEEUROPEANUNION,
HavingregardtotheTreatyestablishingtheEuropeanCommunity,andinparticularArticles26,95,133
and135thereof,
HavingregardtotheproposalfromtheCommission(1),
HavingregardtotheopinionoftheEuropeanEconomicandSocialCommittee(2),
ActinginaccordancewiththeprocedurelaiddowninArticle251oftheTreaty(3),
(1) OJC[…],[…],p.[…].
(2) OJC[…],[…],p.[…].
(3)PositionoftheEuropeanParliamentof20April2004.30.4.2004EN C104E/129 OfficialJournaloftheEuropeanUnion
Tuesday20April2004
Whereas:
(1) CouncilRegulation (EEC) No2913/92of12October 1992establishingthe CommunityCustoms
Code(1),aslastamendedbyRegulation(EC)No2700/2000(2)laysdowntherulesforthecustoms
treatmentofgoodsthatareimportedortobe exported.
(2)Itisnecessarytoestablishan equivalentlevelofprotectionincustomscontrolsongoodsbrought
intotheCommunity.Inordertoachievethisobjective,itisnecessarytoestablishanequivalent
levelofcustomscontrolintheCommunity andtoensureaharmonisedapplicationofcustomscon-
trolsbytheMemberStates ,whichhaveprincipalresponsibility fortheapplicationof thesecontrols.
SuchcontrolsshouldbebasedoncommonlyagreedstandardsandriskcriteriafortheselectionofgoodsandeconomicoperatorsinordertominimisetheoccurrenceofriskstotheCommunityanditscitizensandtotheCommunity’stradingpartners .MemberStatesandtheCommissionshouldthere-
foreintroduceanEUriskmanagementframeworktosupportacommonapproachsothatprioritiesareseteffectivelyandresourcesareallocatedefficientlywiththeaimofmaintainingaproperbalancebetweencustomscontrolsandthefacilitationoflegitimatetrade.Suchaframeworkshouldalsopro-videforcommoncriteriaandharmonisedrequirementsforauthorised economicoperatorsandensure
aharmonisedapplicationofsuchcriteriaandrequirements.TheestablishmentofariskmanagementframeworkcommontoallMemberStatesshouldnotpreventthemfromcontrollinggoodsby means
ofspot-checks.
(3)Risk-relatedinformationonimportandexportgoodsshouldbesharedbetweenthecompetentadmin-
istrationsoftheMemberStatesandthe Commission.Tothisend,acommon,securesystemshouldbe
setup,enablingthecompetentauthorities toaccess,transferandexchange thisinformationinatimelyandeffectivemanner.Suchinformationmayalsobesharedwiththirdcountrieswhereaninternationalagreementprovidesforthis.
(4) Theconditionsunderwhichinformationprovidedbyeconomicoperatorstocustomsmaybedis-
closedtootherauthoritiesinthesameMemberState,tootherMemberStates,totheCommission,ortoauthoritiesinthirdcountriesshouldbespecified.Tothatend,itmustbemadeclearthatDirective95/46/ECoftheEuropeanParliamentandoftheCouncilof24October1995ontheprotectionofindividualswithregardtotheprocessingofpersonaldataandonthefreemovementofsuchdata(
3)andRegulation(EC)No45/2001oftheEuropeanParliamentandoftheCouncilof
18December2000ontheprotectionofindividualswithregardtotheprocessingofpersonaldatabytheCommunityinstitutionsandbodiesandonthefreemovementofsuchdata (
4)applytothe
processingofpersonaldatabythecompetentauthoritiesandbyanyotherauthorityreceivingdata
pursuanttotheCommunityCustomsCode.
(5) Inordertoallowforappropriaterisk-basedcontrols,itisnecessarytoestablishtherequirementof
pre-arrivalorpre-departureinformationforallgoodsenteringintoorleavingtheCommunitycustomsterritory,exceptforgoodspassingthroughbyairorshipwithoutastopwithinthisterritory.Suchinformation,whichisnormallysuppliedbyinternationaltransporters, shouldbeavailablebeforethe
goodsenterintoorleavetheCommunitycustomsterritory.Differenttimeframesandrulescanbesetaccordingtothetypeofgoodsandthetypeoftransport,forauthorisedeconomicoperators,orwhere
aninternationalagreementprovidesforspecialsecurityarrangements .Thisrequirementmustalso
beintroducedwithregardtogoodsbroughtintooroutofafreezoneinordertoavoidsecurityloopholes.Controls relating to security matters shouldnormally be carried out at the customs
officesofentryattheentrypointstotheCommunity,whereasthosefordutycollectionorsimilarpurposesshouldnormallybecarriedoutatinlandofficesofimport.
(6) Regulation(EEC)No2913/92shouldthereforebeamendedaccordingly.
(1) OJL302,19.10.1992,p.1.
(2) OJL311,12.12.2000,p. 17.
(3)OJL281,23.11.1995,p.31.DirectiveamendedbyRegulation(EC)No1882/2003(OJL284,31.10.2003,
p.1).
(4)OJL8,12.1.2001,p.1.C104E/130 EN30.4.2004 OfficialJournaloftheEuropeanUnion
Tuesday20April2004
HAVEADOPTEDTHISREGULATION
Article1
Regulation(EEC)No2913/92shallbeamendedasfollows:
1. Article4shallbeamendedasfollows:
(a) Thefollowingpointsareinserted:
‘(4a) ‘customsofficeofentry’meansthecustomsofficetowhichgoodsbroughtintothecustoms
territoryoftheCommunitymustbeconveyedwithoutdelayandatwhichtheyaretobesubjecttoappropriaterisk-basedentrycontrol;
(4b) ‘customs office of import’ means the customs office where the formalities for assigning
goodsbroughtintothecustomsterritoryoftheCommunitytoacustoms-approvedtreatmentorusearetobecarriedout;
(4c) ‘customsofficeofexport’meansthecustomsofficewheretheformalitiesforassigninggoods
leavingthecustomsterritoryoftheCommunitytoacustoms-approvedtreatmentorusearetobecompleted;
(4d) ‘customsofficeofexit’meansthecustomsofficetowhichgoodsmustbepresentedbefore
theyleavethecustomsterritory oftheCommunityandatwhichtheyaretobesubjectto
customscontrolsrelatingtotheapplicationofexitformalities; ’
(b) Point14isreplacedbythefollowing:
‘14) ‘Customscontrols’meanspecificactsperformedbythecustoms authoritiesinordertoensure
thecorrectapplicationofcustoms rulesandotherlegislation governingtheentry,exit,transit,
transferandend-useofgoodsmovedbetweenthecustomsterritoryoftheCommunityandthirdcountriesandthepresenceofgoodsthatdonothaveCommunitystatus.Suchactsmayincludeexamininggoods,verifying declarationdataand theexistenceandauthenticityof elec-
tronicorwrittendocuments,examiningtheaccountsofundertakingsandotherrecords,inspec-
tingmeansoftransport,inspectingluggageandothergoodscarriedbyoronpersonsandcarry-ingoutofficialinquiriesandothersimilar acts.’
(c) Thefollowingpointsshallbeadded:
‘(25) ‘Risk’meansthelikelihoodofaneventthatmayoccur inconnectionwith theinternational
movementofgoods betweenthecustomsterritoryoftheCommunityandthirdcountriesand
thepresenceofgoodsthatdonothaveCommunitystatus,which:
/dashpreventsthecorrectapplicationofCommunityornationalmeasures; or
/dash compromisesthefinancialinterestsoftheCommunityanditsMemberStates;or
/dash posesathreattotheCommunity’ssecurityandsafety,topublichealth,totheenvironment
ortoconsumers.
(26) ‘Risk management’ means thesystematic identification and implementation of all measures
necessary for limiting exposure torisks. This includes activities such as collecting data and
information,analysingandassessingrisk,prescribingandtakingactionandregularmonitoringandreviewoftheprocessanditsoutcomes,basedoninternational,Communityandnationalsourcesandstrategies.’30.4.2004EN C104E/131 OfficialJournaloftheEuropeanUnion
Tuesday20April2004
2. AnewSection1aandnewArticle5ashallbeinserted:
‘Section1a
AuthorisedEconomicOperators
Article5a1. Customsauthorities,afterconsultingothercompetentauthoritiesifnecessary,shallgrant,
subjecttothecriteriaprovidedforinparagraph2,thestatusof‘authorisedeconomicoperator’toanyeconomicoperatorestablishedinthecustomsterritoryoftheCommunitywhichappliesfortherighttoavailitselfofafacilitationwithregardtosafetyandsecurity-relatedcustomscontrolsorasimplifiedprocedureprovidedforelsewhereinthecustomsrules.
Exceptwherecustomsrulesprovidethatafacilitationorsimplifiedprocedureisrestrictedtooneor
moreMemberStates,thestatusof‘authorisedeconomicoperator’shall,subjecttothecriterialaiddowninparagraph2,berecognisedbythecustomsadministrationsinallMemberStates.
2. Thecriteriaforaccreditationasauthorisedeconomicoperatorshallinclude:
/dash anappropriaterecordofcompliancewithcustomsrequirements;/dash satisfactorycommercialmanagementand,whereappropriate,transportrecordswhichpermit
appropriatecustomscontrols;and
/dash appropriatesecurityandsafetystandards.
Thecommitteeprocedureshallbeusedtoestablish:
/dash the rules for granting authorisations andauthorising facilitations or simplified procedures
underparagraph1;
/dash theruleswhichestablishwhichcustomsauthorityiscompetenttograntauthorisation;/dash therulesforconsultationwithandprovisionofinformationtoothercustomsauthorities;/dash therulesunderwhichauthorisationoffacilitationswithregardtosafetyandsecurity-related
customscontrolsmay,inexceptionalcircumstances,besuspendedbyacustomsauthority;
/dash theconditionsunderwhichthestatusof‘authorisedeconomicoperator’maybewithdrawn;
and
/dash theconditionsunderwhichtherequirementofbeingestablishedintheCommunitymaybe
waivedforspecificcategoriesofauthorisedeconomicoperators,takingintoaccount,inparticu-lar,internationalagreements. ’
3.Article13shallbereplacedbythefollowing:
‘Article13
1. Customsauthoritiesmay,inaccordancewiththeconditionslaiddownbytheprovisionsin
force,carryoutsuchcontrolsastheydeemnecessarytoensurethatcustomsrulesandotherlegis-
lationgoverningtheinternationalmovementofgoodsbetweenthecustomsterritoryoftheCom-munityandthirdcountriesandthepresenceofgoodsthatdonothaveCommunitystatusarecorrectlyapplied.CustomscontrolsforthepurposeofverifyingthecorrectapplicationofCommun-ity legislation maybecarried outinathirdcountry where thisisauthorisedbyinternationalagreement.
2. Customscontrols ,otherthanspot-checks,shall bebasedonriskanalysis usingautomateddata
processingtechniques ,withthepurposeofidentifyingandquantifyingtherisksanddevelopingthe
necessarymeasurestoassess them,onthebasisofcriteriadevelopedatnational ,Communityand,
whereavailable,internationallevel.C104E/132 EN30.4.2004 OfficialJournaloftheEuropeanUnion
Tuesday20April2004
Theimplementingregulationshallestablisha commonriskmanagementframework ,commoncrite-
riaandprioritycontrolareas.MemberStates ,incooperationwith theCommission,shallestablishan
electronicsystemfortheimplementationofrisk management.
3. Wherecontrolsareperformedbyauthoritiesotherthancustomsauthorities,suchcontrols
shallbeperformed inclosecoordinationwiththecustomsauthorities,whereverpossibleatthesametimeandplace.
4. InthecontextofthecontrolsprovidedforinthisArticle,customsandothercompetentauth-
orities,suchasveterinaryandpoliceauthorities,mayexchangedatareceivedinconnectionwiththeinternationalmovementofgoodsbetweenthecustomsterritoryoftheCommunityandthirdcoun-triesandthepresenceofgoodsthatdonothaveCommunitystatus.TheymayalsocommunicatesuchdatatothecustomsauthoritiesofMemberStatesandtheCommission,wherethisisrequiredforthecorrectapplicationofrelevantlegislation,soastoprotectthesecurityofcitizensandbusi-nessesortodetectorpreventirregularities.Thecommunicationofconfidentialdatatocustomsandotherauthorities(suchassecurityagencies)ofthirdcountriesshallbepermittedonlyinthecontextofaninternationalagreementandprovidedthatthedataprotectionprovisionsinforce,inparticu-larDirective95/46/ECandRegulation(EC)No45/2001,areobserved. ’
4. Article15shallbereplacedbythefollowing:
‘Article15
Allinformationwhichis inherentlyconfidentialorwhichisprovidedonaconfidentialbasisshallbe
subjecttothedutyofprofessionalsecrecy.Itshallnotbedisclosedbythecompetentauthoritieswith-
outtheexpresspermissionofthepersonorauthorityprovidingit.Thecommunicationofinformationshall,however,bepermittedwherethecompetentauthoritiesare obligedtodosopursuanttothe
provisionsinforce, particularlyinconnectionwithlegalproceedings. Anydisclosureorcommuni-
cationofinformationshallfullycomplywithprevailingdataprotectionprovisions,inparticularDirective95/46/ECandRegulation(EC)No45/2001. ’
5. InArticle16thewords‘controlbythecustomsauthorities’shallbereplacedbythewords‘cus-
tomscontrols’.
6.UnderChapter1ofTitleIII(Entryofgoodsintothecustomsterritory)thefollowingArticlesshallbe
inserted:
‘Article36a
1.GoodsbroughtintothecustomsterritoryoftheCommunity ,withtheexceptionofgoodscar-
riedonmeansoftransportwhicharemerelypassingthroughtheterritorialwatersorairspaceofthecustomsterritorywithoutmakingastopwithinthisterritory,shallbecoveredbya summary
declaration.
2. Summarydeclarationsshallbelodgedatthecustomsofficeofentry.
Customsauthoritiesmayallowsummarydeclarationstobelodgedatanothercustomsoffice,pro-
videdthatthe latter office immediately communicatesthe necessaryparticulars tothe customsofficeofentryormakesthemavailabletoitelectronically.
Customsauthoritiesmayaccept,insteadofthelodgingofasummarydeclaration,thelodgingofa
notificationandaccesstothesummarydeclarationdataintheoperator’scomputersystem.
3. Summarydeclarationsshallbelodgedbeforegoodsarebroughtintothecustomsterritoryof
theCommunity.
4. Thecommitteeprocedureshallbeusedtoestablish:
/dash thedeadlinebywhichsummarydeclarationsmustbelodgedbeforegoodsarebroughtintothe
customsterritoryoftheCommunity;
/dash therulesgoverningexceptionsfromandvariationsoftheabovementioneddeadline;and30.4.2004EN C104E/133 OfficialJournaloftheEuropeanUnion
Tuesday20April2004
/dash the conditions under which the requirement for a summary declaration may be waived or
adapted, accordingto special circumstances andapplying to certain types of goodstraffic,modesoftransportoreconomicoperatorsorwhereinternationalagreementsprovideforspecialsecurityarrangements.
Article36b1. Thecommitteeprocedureshallbeusedtoestablishacommondatasetandformatforthe
summarydeclaration,whichshallcontaintheparticularsnecessaryforriskanalysisandtheproperapplicationofcustomscontrols,primarilyforsecurityandsafetypurposes,using,whereappropri-ate,internationalstandardsandcommercialpractices.
2.Thesummarydeclarationshallbemade usingadataprocessingtechnique. Commercial,portor
transportinformationmaybeused,provideditcontainsthe necessaryparticulars. Customsauth-
orities may accept paper-based summary declarations in exceptional circumstances , provided that
they apply the same level of risk management as that applied to summary declarations made
usingadataprocessingtechnique.
3.Thesummarydeclarationshallbelodgedby thepersonwhobringsthegoods,orwhoassumes
responsibilityforthecarriageofthegoods,intothecustomsterritoryoftheCommunity.
4. Notwithstandingtheobligationsofthepersondescribedinparagraph3,thesummarydeclar-
ationmaybelodgedinsteadby:
(a) thepersoninwhosenamethepersonreferredtoinparagraph3acts;or(b) anypersonwhoisabletopresentthegoodsinquestionortohavethempresentedtothe
competentcustomsauthority;or
(c) arepresentativeofoneofthepersonsreferredtoinparagraph3orpoints(a)or(b)ofthis
paragraph.
5. Thepersonsreferredtoinparagraphs3and4shall,attheirrequest,beauthorisedtoamend
oneormoreparticularsinthesummarydeclarationafterithasbeenlodged.However,noamend-mentshallbepossibleafterthecustomsauthorities:
(a) haveinformedthepersonwholodgedthesummarydeclarationthattheyintendtoexaminethe
goods;or
(b) haveestablishedthattheparticularsinquestionsareincorrect;or
(c) haveallowedtheremovalofthegoods.
Article36c
1. Thecustomsofficeofentrymaywaivethelodgingofasummarydeclarationinrespectof
goodsforwhichacustomsdeclarationislodgedbeforethedeadlinementionedinArticle36a(3)or(4).Insuchcase,thecustomsdeclarationshallcontainatleastthedatarequiredforasummarydeclarationand,untilthedeclarationisacceptedinaccordancewithArticle63,itshallhavethestatusofasummarydeclaration.
2. Customsauthorities maypermit customsdeclarationstobelodgedatacustomsofficeof
importdifferentfromthecustomsofficeofentry,providedthatsuchofficeimmediatelycommuni-catesthenecessaryparticularstothecustomsofficeofentryormakesthemavailabletoitelec-tronically.
3. Wherecustomsdeclarationsarelodgedotherthanbymeansofadataprocessingtechnique,
customsauthoritiesshalltreatthedatawiththesamedegreeofriskmanagementasthatappliedtosummarydeclarationsinelectronicform. ’C104E/134 EN30.4.2004 OfficialJournaloftheEuropeanUnion
Tuesday20April2004
7. InArticles37(1)and38(3)thewords‘controlbythecustomsauthority’shallbereplacedwiththe
words‘customscontrols’.
8. Article38(5)shallbereplacedbythefollowing:
‘5. Paragraphs1to4andArticles36ato36cand39to53shallnotapplytogoodswhich
temporarily leavethecustomsterritoryoftheCommunitywhilemovingbetweentwopointsin
thatterritorybyseaorair,providedthattheyarecarriedbyadirectrouteandbyaregularair
orshippingservicewithoutascheduledstopoutsidetheCommunitycustomsterritory. ’
9. Article40shallbereplacedbythe following:
‘Article40
GoodsenteringthecustomsterritoryoftheCommunityshallbepresentedtocustomsbytheperson
whobringsthemintothatterritoryor,ifappropriate,bythepersonwhoassumesresponsibilityfor the
carriageofthegoodsfollowingentry,withtheexceptionofmeansoftransportonlypassingthroughtheterritorialwatersortheairspaceofthecustomsterritorywithoutastopwithinthisterritory. The
personpresentingthegoodsshallmakeareferencetothesummarydeclarationorcustomsdeclar-ationpreviouslylodgedinrespectofthegoods. ’
10. TitleIII,Chapter3shallbere-titled‘Unloadingofgoodspresentedtocustoms’11.Articles43to45shallbedeleted
12.Article170(2)shallbereplacedbythefollowing:
‘2. Goodsshallbepresentedtothecustomsauthoritiesandundergotheprescribedcustomsfor-
malitieswhere:
(a) theyhavebeenplacedunderacustomsprocedurewhichisdischargedwhentheyenterafree
zoneorfreewarehouse;however,wherethecustomsprocedureinquestionpermitsexemptionfromtheobligationtopresentgoods,suchpresentationshallnotberequired;
(b) theyhavebeenplacedinafreezoneorfreewarehouseonthebasisofadecisiontogrant
repaymentorremissionofimportduties;
(c) theyqualifyforthemeasuresreferredtoinArticle166(b);(d) theyenterintoafreezoneorfreewarehousedirectlyfromoutsidetheCommunitycustoms
territory.’
13. Article176(2) shallbereplacedbythefollowing:
‘2. Wheregoodsaretranshippedwithinafreezone,thedocumentsrelatingtotheoperationshall
bekeptatthedisposalofthecustomsauthorities.Theshort-termstorageofgoodsinconnectionwithsuchtranshipmentshallbeconsideredtobeanintegralpartoftheoperation.
ForgoodsbroughtintoafreezonedirectlyfromoutsidetheCommunitycustomsterritoryoroutofa
freezonedirectlyleavingtheCommunitycustomsterritory,asummarydeclarationmustbelodgedinaccordancewithArticles36a to36c.’
14.Article181shallbereplacedbythefollowing:
‘Article181
Thecustomsauthoritiesshallsatisfythemselvesthattherulesgoverningexportation, outwardpro-
cessing,re-exportation,suspensiveproceduresortheinternaltransitprocedure, aswellastheprovi-
sionsofTitleV,are observedwheregoodsaretoleavethecustomsterritoryoftheCommunity froma
freezoneorfreewarehouse.’30.4.2004EN C104E/135 OfficialJournaloftheEuropeanUnion
Tuesday20April2004
15.InArticle182(3)firstsentencethewords‘re-exportationor’aredeleted.
16.UnderTitleV(GoodsleavingthecustomsterritoryoftheCommunity)thefollowingArticlesshall
beinserted:
‘Article182a
1. GoodsleavingthecustomsterritoryoftheCommunity,withtheexceptionofgoodscarriedon
meansoftransport whicharemerely passingthrough theterritorial watersorairspaceofthecustomsterritorywithoutmakingastopwithinthisterritory,shallbecoveredbyeitheracustomsdeclarationor,whereacustomsdeclarationisnotrequired,asummarydeclaration.
2. Thecommitteeprocedureshallbeusedtoestablish:
/dash thedeadlinebywhichcustomsdeclarationsorsummarydeclarationsmustbelodgedatthe
customsofficeofexportbeforethegoodsaretakenoutofthecustomsterritoryoftheCom-munity;
/dash therulesgoverningexceptionsfromandvariationsoftheabovementioneddeadlineandthe
conditionsunderwhichtherequirementforasummarydeclarationmaybewaived;and
/dash thecasesinwhichandtheconditionsunderwhichgoodsleavingthecustomsterritoryofthe
Communityarenotsubjecttoeitheracustomsdeclarationorasummarydeclaration,
accordingtospecialcircumstancesandapplyingtocertaintypesofgoodstraffic,modesoftrans-
portoreconomicoperatorsorwhereinternationalagreementsprovideforspecialsecurityarrange-
ments.’
Article2
ThisRegulationshallenterintoforceontheseventhdayfollowingthatofitspublicationintheOfficial
JournaloftheEuropeanUnion.
Article5a(2), Article13(2) second subparagraph, Article36a(4), Article36b(1) and Article182a(2)
shallapplyasfromthedateofentryintoforceofthisRegulation.
Allotherprovisionsshallapplyoncetheimplementingprovisionsfortheabovementionedprovisions
enterintoforce.However,electronicdeclarationandautomatedsystemsfortheimplementationofriskmanagementandfortheelectronicexchangeofdatabetweencustomsofficesofentry,import,exportandexit,asprovidedforinArticles13,36a,36band36c,mustbeinplacewithinthreeyearsoftheseprovisionsbecomingapplicable.
Nolaterthantwoyearsaftertheprovisionsbecomeapplicable,theCommissionshallevaluateany
requestfromaMemberStateforadeferralofthedatespecifiedinthepreviousparagraphforelec-tronicdeclarationandautomatedsystemsfortheimplementationofriskmanagementandfortheelec-
tronicexchangeofdatabetweencustomsoffices.TheCommissionshallsubmitareporttotheEuro-
peanParliamentandtheCouncilandpropose,whereappropriate,amendmentofthedatespecifiedinthesecondsentenceofparagraph3.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMemberStates.
Doneat…,on…
FortheEuropeanParliament
ThePresidentFortheCouncil
ThePresidentC104E/136 EN30.4.2004 OfficialJournaloftheEuropeanUnion
Tuesday20April2004