Proposal for a EUROPEAN PARLIAMENT AND COUNCIL DECISION adopting an action programme for Community customs (Customs 2000)
Date: 1995-04-04
Institutions: European Commission
Subjects: action programme, customs formalities, customs fraud, customs inspection, customs regulations, customs union

COMMISSION OF THE EUROPEAN  COMMUNITIES 

* 

-it 

Brussels,  04.04.1995 
COM(95)  119  final 

95/ 0087  (COD) 

Proposal  for a 

EUROPEAN  PARLIAMENT  AND COUNCIL DECISION 

adopting an action programme 
for Community customs 
(Customs 2000) 

(presented by the Commission) 

EXPLANATORY  MEMORANDUM 

The  completion  of the  internal  market  on  1 January  1993  emphasized  the  vital  need  to 
strengthen  administrative  co-operation  between  the  Member  States.  This  obligation, 
deriving from  Article  5 of the Treaty,  is all the more vital  in the  customs  sector  because 
the  confidence  that  both  business  and  the  citizens  of  the  European  Union  have  in  the 
functioning  of the  internal  market  must  depend  on the  effectiveness  and  homogeneity  of 
controls at the external border. 

This  fact  was  already  acknowledged  before  the  internal  market  was  actually  completed 
and was reflected,  in particular,  in the adoption  of the decision  establishing  a programme 
of vocational training for  officials  from  the customs administrations of the Member  States 
(the  Matthaeus  Programme)1,  which  underlined  the  willingness  to  provide  training  of  a 
high standard  and of  a  comparable quality to Member  States' customs officers  in order to 
ensure uniform implementation of Community law at the external border. 

Since  1993  the  Commission  has  examined  more  fully  the  requirements  and  means  for 
better  management  of  the  internal  market  along  the  lines  proposed  in  the  Sutherland 
Report  and  has  addressed  several  relevant  communications  to  the  Council  and  the 
European  Parliament.2  These  communications  particularly  stress  the  need  for  stronger 
administrative  co-operation  among  Member  States  and  between 
the 
Commission. 

them  and 

The 1993 Communication drew up a strategic programme to make the most of the internal 
market  and  identified  a number  of priority  areas, the  customs  sector  being  among  them. 
This  point  was  endorsed  by the  Council  in  its  resolution  of  16 June  1994  on  the  same 
subject3, which called upon the Commission actively to pursue its work in this field. 

In  1994,  in the  framework  of this  strategic  programme,  the  Commission,  in  partnership 
with  the Member  States,  carried  out  a pilot  action,  "Customs  2000",  aimed  at  ensuring 
improved openness in customs activities to manage the external border and identifying  the 
most auspicious areas for co-operation among the customs administrations of the Member 
States  and between  them  and  the  Commission's  customs  services,  in order  to  implement 
controls and procedures of equivalent effectiveness  at every point of the external border. 

This pilot action was based on an initiative that the Commission's  services put before  the 
heads  of  the  Member  States'  customs  administrations  and  was  crystallized  in  a  joint 
statement  "concerning  a  framework  strategy  for  Customs  2000",  adopted  in  December 

1 Council Decision N° 91/341/EEC of 20.6.1991, OJN°L  187, 13.7.1991, p. 41. 
2  -  Communication  from  the  Commission  to  the  Council  "Making  the  most  of  the  internal  market: 
strategic programme", 22.12.1993, COM(93) 632 final; 

- Communication  from  the Commission to the European Parliament and the Council on the development 

of administrative co-operation  in the implementation and enforcement  of Community legislation in the 
internal  market,  16.2.1994, COM(94) 29 final. 
Resolution N° 94/C179/01, OJ N° C 179, 1.7.1994 , p. 1. 

A«L 

1993 by the Customs Policy Group, an expert group made up of the heads of the customs 
administrations  of  the  Member  states  and  of  the  Commission,  or  of  their  personal 
representatives,  who  will,  moreover,  continuously  monitor  the  implementation  of  this 
programme, taking advantage of the relevant knowledge of other Commission services. . 

Having looked at the experience gained in the course of this pilot action, the  Commission 
has  decided  to  make  a  proposal  to  the  European  Parliament  and  the  Council  of  the 
European  Union  to  develop  and  enhance  this  action  in  the  framework  of  an  action 
programme for Community customs, entitled "Customs 2000". 

1. 

a) 

Objectives of the action  programme. 

General objectives 

The objective  of the action  programme is to  ensure improved openness In trie application 
of  Community  customs  law  and  identify  difficulties  in  its  implementation,  as  well  as  to 
reinforce  the  effectiveness  of  customs  procedures  and  controls  at  the  external  border  of 
the  European  Union,  in  order  to  allow  the  best  possible  management  of  the  internal 
market. 

These  procedures  and  controls  must  ensure  that  trade  can  flow  with  the  requisite 
smoothness and at the same time guarantee the security of the European Union's  citizens 
and  businesses.  They  must  protect  the  financial  interests  of  the  Community  and  its 
Member States and offer  all operators equivalent treatment in their dealings with customs, 
particularly  in  order  to  avert  the  appearance  of  distortions  of  competition  and  the 
development  of  new  kinds  of  fraud  that  would  prejudice  the  proper  functioning  of  the 
internal market. 

b) 

Focuses of action 

To achieve the general objectives  set out in the action programme, the actions carried  out 
by the Community and the Member States must be focused  on the following areas: 

•  Ensuring  openness  in  the  implementation  of  Community  law  by  the  customs 

administrations of the Member States. This implies: 
-  detailed  awareness  of  the  difficulties  that  national  administrations  face  when  it 

comes to the concrete implementation of Community rules; 

-  precise  identification  of  factors  leading  to  a  lack  of  homogeneity  at  the  external 

border. 

•  Strengthening the common training policy put  in place by the Matthaeus Programme, 
by taking  maximum  advantage  of  existing  instruments  to  set  up  a genuine  "common 
core  of  training"  at  the  service  of  the  objectives  of  Community  customs  policy 
developed in this action programme. 

Z 

•  Developing and spreading use of the best  new working methods in order to  equip the 
Member States' customs administrations to face their mission with increased  efficiency. 
•  Deepening, through information  and communication exercises, the continuing dialogue 
between  those  who  run  customs  services  in  the  Community  and  customs  users,  in 
order to foster  a better mutual knowledge of the needs and constraints experienced by 
both  customs  administrations  and  business,  consumers  and  citizens.  Special  efforts 
must  be  devoted  to  small  and  medium-sized  undertakings  in  order  to  promote  their 
access to international trade. 

•  Fostering  the  growth  of  an international  customs  environment  conducive  to  the  best 

possible management of the external border. 

2.  Nature of the action programme. 

The  action  programme  is addressed  to  all  officials  exercising  customs  responsibilities  in 
the national administrations. 

The various actions whose establishment ar development it entails are firmly  rooted  in the 
principle  of  partnership  between  the  Commisston's  services  and  those  of  the  Member 
States,  as  well  as  in  active  collaboration  with  outside  interests,  and  are  embodied 
particularly in the following contributory operations: 

a) 

Monitoring the application  of Community  law 

•  This  action  is  mainly  carried  out  by  teams  set  up  to  monitor  the  implementation  of 

customs procedures and controls. 

These  teams,  made  up  of  officials  from  Member  States'  administrations  and  the 
Commission's  services,  undertake  thematically  based  visits  to  different  places  at  the 
external  border  in  order  to  assess  the  implementation  of  Community  rules  at  the  sites 
under examination,  difficulties  encountered  in the actual application of these rules and the 
working  methods  in use  there.  They  may  put  forward  recommendations  regarding  both 
working  methods  and,  where  necessary,  any  adaptations  of  the  rules  that  may  be 
considered desirable and which will then be dealt with suitably in the appropriate forum. 

•  As  a  parallel  measure  to  the  work  of  the  monitoring  teams,  the  services  of  the 
Commission  and the Member  States will  pursue  any other  necessary  actions,  such  as 
complementary studies, exchanges of officials  and seminars on relevant topics. 

b) 

Developing the best working  methods 

Analysis carried  out jointly by the customs  services of the  Commission  and the Member 
States  has  shown  that  customs  administrations  had  to  develop  their  recourse  to  modern 
working  methods  to  be  able  to  fulfil  their  mission  effectively  in  an  environment 

characterized by a growing burden of work  on administrations  and limits on the  resources 
available to cope with it. 

Four  main  topics  have  so  far  been  identified:  greater  use  of  risk  analysis  techniques, 
development of company audits, generalization  of simplified  procedures and co-ordinated 
development of the use of computerized customs procedures. 

To  meet  the  need  to  ensure  the  uniformity  of  the  external  border,  the  equivalence  of 
results  and the transparency  of  customs  action  at every  point  of  this border,  a  concerted 
action at Community level is required. This action must combine carrying out  co-ordinated 
preliminary  studies,  the  definition  of  common  guidelines,  training  activities  and technical 
support for implementation. 

c) 

Gearing  common  training  actions  to the priority  needs of customs  policy 

training  policy  established  by  the  above-mentioned  Matthaeus 
The  Community 
Programme  has  been  very  favourably  received  both  by  officials 
from  customs 
administrations and by those who  are responsible for running those  administrations.  While 
respecting  the  principle  of  subsidiarity,  especially  where  the  practical  organization  of 
training is concerned,  all have stressed the need for this policy to be strengthened and give 
rise to  a genuine common core of training that guarantees every official  from the  customs 
administrations  of  the  Community  a  comparable  level  of  qualification  in  order  to  apply 
Community law at the external border. 

This  Community  policy  must  provide  real  technical  support  through  training  for  the 
actions  undertaken  in  the  framework  of  this  action  programme.  Such  a  development, 
undertaken  with  the Member  States  in  accordance  with  the  future  developments  defined 
by  the  Commission  in  its  report  to  the  Council,  the  European  Parliament  and  the 
Economic  and Social  Committee  of  15 December  19934  will  be continued  and  developed 
as  a  genuine  flanking  policy  for  the  strategic  programme.  This  also  implies  opening  up 
training  to  the  outside  world  by  encouraging  sharing  of  experience  between  Community 
and third-country customs through exchanges of officials  or seminars. 

d) 

Fostering  the creation  of an  international  environment  conducive  to the  best 
possible management  of the external  border 

The  international  environment  of  the  European  Union  has  been  profoundly  affected  by 
various factors that have arisen in recent years. In the field  of trade, the entry into force  of 
the  new  GATT  agreements  and the  opening  up  of  free  international  trade to  the  Central 
and East European  countries have been powerful  catalysts  in the  developing  globalization 
of  trade.  At  the  same  time  there  has  been  a  growing  globalization  of  illicit  traffic  in  all 
areas, including drugs, arms, nuclear material or protected species of animals or plants. 

4Report from  the  Commission  to the Council,  the  European  Parliament  and  the  CEconomic  and  Social 
Committee  on  the  experience  gained  in  the  application  of  the  Matthaeus  Programme  -  COM(93)  661 
final,  15.12.1993. 

\y\ 

From a customs viewpoint,  this requires  strengthened  co-operation  and mutual  assistance 
between Community and third-country customs administrations. In return, the Community 
must  meet  the  pressing  and  urgent  demands  for  technical  assistance  and  support  from 
countries  for  which  access  to  free  international  trade  entails  putting  in  place  competent 
and efficient  customs administrations. 

Meeting these demands is essential for the Community, for the efficiency  of controls at the 
external border  depends  on the  existence  of  efficient  customs  administrations  among  the 
Union's trading  partners.  This need  is heightened  by the  assistance  that  we  must  give  to 
certain  of these  states  in the  course  of  preparing  their  future  accession  to  the  European 
Union. 

This  action  takes  the  form  of  study  and  assistance  missions,  exchanges  of  officials,  the 
organization of joint meetings and seminars and significant  technical and material support, 
all of which are provided by the Community's customs administrations. 

e) 

Developing information  and communication  links with professional  circles 

To ensure that the actions of customs constantly match the evolving needs of international 
trade  and  to  enable  economic  operators  to  know  better  the  constraints  that  customs 
intervention  imposes  in the trading  system,  customs  administrations  must  develop  or  set 
up a genuine information  policy and a continuing intensive dialogue with the various users 
of customs, and in particular those engaged in international trade, small and medium-sized 
undertakings and consumers. 

To this end, the Commission must give support to Member States, by assisting the actions 
that  they  pursue  in  this  field  or  by  its  own  complementary  actions,  as  well  as  by 
encouraging and supporting co-operative actions undertaken by the Member States among 
themselves.  This  work  may  take  a  variety  of  forms,  including  publications,  the 
development  of  modern  information  media,  conferences  and  meetings  bringing  together 
the various players in international trade. 

3. 

Justification  of the action  programme. 

The  management  of  the  internal  market  imposes  on  Member  States'  administrations  a 
radical transformation  in their modus operandi  and working habits. For the Community it 
is essential  that  this  transformation  should  be  carried  out  in the  best  possible  conditions 
and with due regard for the fundamentals of the internal market. 

So  far  as  business  and  citizens  are  concerned,  the  trust  that  they  have  in  the  internal 
market  will  be  proportionate  to  their  trust  in  the  ability  of  the  Community  to  ensure 
respect  for  Community  law and to combat the development  of any types of fraud  that  the 
abolition of controls at national frontiers between Member States might favour. 

S 

As the Commission stated in the Communication of  16 February  1994 already referred  to, 
"without  the  assurance  that,  broadly  speaking,  Community  law  is  being  enforced  in  a 
comparable way in all Member states, it is unlikely that the objectives  of Article 7A of the 
Treaty  will  be  realized".  Only  action  at  Community  level  to  complement  the  constant 
endeavours  that  Member  States  must  make  to  ensure  the  correct  enforcement  of 
Community  law  is  capable  of  providing  such  a  guarantee  by  offering  national 
administrations the legal, organizational  and logistical framework  that will enable them to 
take account  of the transnational  aspect  of such  an action.  Any deficiency  at  Community 
level in this field would constitute a serious failing  and would be prejudicial  to the proper 
working of the internal market. 

It  is in this spirit that  the Commission  set up its pilot  action  "Customs  2000"  in  1994 to 
ensure the  efficient  management  of the  external  border  in the  framework  of the  internal 
market  and  now  proposes,  in  the  light  of  the  experience  thus  gained,  to  develop  and 
deepen that action in the framework  of this action_programme. 

4. 

Financing the  programme 

Achieving the objectives  set out in the framework  of the action programme will lead to an 
improvement  in  the  management  of  the  internal  market  and  will  thus  bring  with  it 
advantages  both  for  the  Community  and  for  the  Member  States.  It  therefore  seems 
desirable  for  the  costs  of  implementing  the  programme  to  be  shared  between  the 
Community and the Member States. 

The Community will take charge of the costs associated with travel by officials  required to 
work  outside  their  Member  state,  the  organization  of  seminars  and  meetings  held  in 
furtherance  of  the  programme  and  certain  other  actions  linked  to  information  and 
communication involving outside interests. 

The  Community  will  also  intervene  to  support  and  complement  actions  initiated  and 
developed by the Member States, by means of subsidies, support and assistance. 

The Member  States,  in return,  will take  responsibility  for  all the  costs  related  to  the  co 
ordination and implementation at national level of the actions making up this programme, 
as well as for the salaries of their participating  officials. 

5. 

Legal  basis 

Article  100A has  been  chosen  as the  legal  basis  for  this  decision,  completed  by  Article 
113.  The  action  programme  has  as  its  immediate  objective  the  establishment  and 
functioning  of  the  internal  market,  thanks  to  the  best  possible  management  of  the 
European Union's external border.  It  also incorporates  an external  dimension,  in as much 
as  it  aims  to  further  the  smooth  flow  of  the  Union's  external  trade  with  absolute 
compliance with Community law. 

<o 

adopting  an action  programme 
for Community  customs 
(Customs  2000) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  instituting  the  European  Community,  and  in  particular 

Articles 100 A and  113 thereof, 

Having regard to the proposal from the Commission, 

Having regard to the opinion of the Economic and Social Committee, 

Having regard to the opinion of the Committee of the Regions, 

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 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 Union may be better  defined; 

Whereas  the  existence  of  a  single  external  border,  while  enabling  goods  to  move  freely 
throughout  the territory  of the Union, without  formalities  of a customs  nature,  makes it 
necessary to  carry out  procedures  and  controls  of equivalent  effectiveness  at  every point 
of  this  external  border  at  the  time  of  entry  into  or  exit  from  this  territory,  in  order  to 
safeguard  the application  of Community policies and to protect  the legitimate interests of 
citizens  and  economic  operators  as  well  as  the  Community's  financial  interests,  while 
respecting the need for speed and fluidity in external trade; 

Whereas  the  application  of these  procedures  and  controls  at  the  external  border  of  the 
European Union is the responsibility of the customs administrations of the Member  States: 
whereas  the  effectiveness  of  the  action  of  these  customs  administrations  is  an  essential 
condition for guaranteeing the proper management  of the internal market; whereas it may, 
however,  sometimes  prove  necessary  to  agree  at  Community  level  on  the  criteria  which 
will determine the level at which controls must be carried out; 

Whereas  equivalent  results  can  be  obtained  from  customs  action  in  the  application  of 
Community law only by strengthening  co-operation  and collaboration  among the customs 
administrations of the Member States and between them and the Commission; whereas the 

-? 

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development  of such co-operation  can only strengthen the effectiveness  of instruments for 

the management of the borders of the single market such as Council Regulation (EEC) N° 

339/93  of  8  February  1993  on  checks  for  conformity  with  product  safety  in  the  case  of 
products imported from third countries1; 

Whereas,  in its  communication  of  16 February  1994  to  the  European  Parliament  and  the 

Council  on  the  development  of  administrative  co-operation  in  the  implementation  and 
enforcement  of  Community  legislation  in the  internal  market2,  the  Commission  identified 
customs  as  one  of  the  various  fields  to  be  covered  by  the  Community;  whereas,  in  its 
Resolution of  16 June  1994  on the  same  subject3 the  Council  invited the Commission and 
the Member States to pursue work actively in this field; 

Whereas the need  for  customs  action  with  regard  to  the fight against  the  growth  of illicit 

traffic  and  fraud  should  be  emphasized,  and  the  Community  must  be  able,  within  the 

framework  set  by  its  own  competences,  to  support  the  action  of  its  Member  States; 

whereas,  without  prejudice  to  the  obligations  arising  from  Council  Regulation  (EEC)  N° 

1468/81  of  19  May  1981  on  mutual  assistance  between  the  administrative  authorities  of 

the Member  States and co-operation  between the latter and the Commission  to  ensure the 
correct  application  of  the  law  on  customs  or  agricultural  matters4,  or  from  any  other 
regulation  that  may  replace  it,  full  advantage  should  be  taken  of  every  possibility  for 

administrative co-operation that Community rules provide; 

Whereas  individual  action  by  each  administration  cannot  enable  such  a  result  to  be 

attained; and it is essential  for customs  provisions  to  be applied  in a uniform  way  in order 

to ensure the proper functioning  of the internal  market; whereas  a Community  framework 

is  therefore  necessary  to  draw  up  plans  and  priorities  in  order  to  arrive  at  co-ordinated 

action by the Community  and the Member  States to  ensure the adaptation  of the  customs 

administrations  to  the  tasks  which  are  entrusted  to  them  in  the  framework  of  a  market 

with no infernal borders; 

Whereas the implementation of an action programme for  Community  customs  constitutes 

one of the most suitable ways of achieving these objectives; 

1OJN°L40,  17.2.1993, p. 1. 

2COM(94) 29 final,  16.2.1994 

Resolution N°  94/C  179/01,  OJ N°  C179,  1.7.94, p. 1 

4OJN°L144,  2.6.1981, p. 1 

% 

3 
Whereas  the  objectives  of  this  action  programme  must  be  grounded  in  a  framework  of 
objectives  common  to  the  Community  and  the  Member  States,  in  order  to  guide  their 
action; 

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)5; 

Whereas consideration must be given, in the fields of training  and technical  co-operation, 
to the external dimension of the action taken by the Community and its Member States; 

Whereas  the financing  of the  action  programme  will  be  shared  between  the  Community 
and the Member States, and the Community contribution will appear  in the budget  of the 
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; 

Whereas a programme of five years'duration should be foreseen; 

Whereas  this  programme  is  based  on  the  experience  acquired  during  the  pilot  action 
launched by the Commission in 1994; 

HAVE ADOPTED THIS DECISION: 

Article 1 

Establishment of the programme 

This  decision  establishes  an  action  programme  for  Community  customs, 
1. 
supporting and complementing the actions undertaken by and in the Member  States, with 
due  respect  for  the  responsibilities  which  fall  upon  the  latter  with  regard  to  the 
implementation of Community law. 

The  programme  shall  be  called  the  "Customs  2000  Programme"  and  shall  be 

2. 
implemented for the period from  1  January  1996 to 31 December 2000. 

5DecisionN°91/341/CEEof20June  1991, OJN°L187,  13.7.1994,  p.41 

*f 

4 

The  action  of  the  Community  shall  be  based  on  a  common  framework  of 

3. 
objectives for the implementation of this programme. 

The monitoring and assessment procedure provided for in Article  15 shall aim to 
4. 
analyse the results obtained and to draw lessons for the continuation  of the Commumty 
action. 

Article 2 

Common framework of objectives 

The common framework provided for in Article  1(3 ), within which the Community and 
the Member States will draw up plans and priorities in order to define  and carry out  co 
ordinated  action  to  ensure  that  customs  action  adequately  matches  the  needs  of  the 
European Union's internal market, shall comprise the following objectives: 

1.  To  safeguard  the  uniform  application  of  Community  law  in  order  to  achieve 
equivalent  results  at  every  point  of  the  border  of  the  European  Union,  thereby 
avoiding distortions likely to prejudice the proper functioning of the internal market 
which might appear because of variations in the way customs procedures are carried 
out in the various parts of the Union, and also to protect the Community's financial 
interests. 

2.  To provide an equivalent  level  of protection to the Union's citizens  and economic 
operators,  whatever  the  place  where  goods  cross  the  external  frontier,  while 
ensuring the necessary smooth flow of international trade operations. 

3.  To  strengthen  awareness  of  the  Community  dimension  in  the  organization  of 
services and in the provision of infrastructures and equipment,  and to promote the 
joint use of operational  material contributing to the implementation  of Community 
legislation. 

4.  To  encourage  and  support  initiatives  that  Member  States  may  propose  to 
implement,  singly  or  jointly,  to  improve  the  overall  efficiency  of  customs 
administrations in carrying out their missions. 

5.  To  enhance  the  training  given  to  officials  from  the  customs  administrations  by 
supporting the teaching of subjects that enable them to adapt to evolving tasks and 
technologies in a way that  adequately  matches the Community  dimension  of their 
mission. 

sU? 

5 

6.  To  contribute,  by  appropriate  actions  in  the  fields  of  training  and  technical 
assistance  and  co-operation,  to  the  establishment  or  the  development  of  customs 
services of quality in third countries that so request and, by this means, to  encourage 
the development of the Union's external trade. 

7.  To encourage openness and efficiency  of customs action for the benefit  of legitimate 
trade  by  strengthening  the  relations  among  the  customs  administrations  of  the 
Union,  business,  legal  and  scientific  circles,  and  operators  engaged  in  international 
trade. 

Article 3 

Specific joint actions 

For  the  purposes,  in  particular,  of  carrying  out  the  strategy  defined  in  Articles 
(points  1, 3, 4, 5 and 6), 6 and 9, the Commission  shall set up monitoring  actions 
specific sectors of Community customs legislation. 

It shall decide the sectors each year, in partnership with the Member States. 

These actions shall be carried out by joint teams made up of customs experts from the 
Member States and the Commission. 

The teams thus made up shall, on the basis of a theme-by-theme approach, visit 
particular points of the external border. At the end of these visits, they shall draw up a 
report analyzing the working methods as well as any possible difficulties  of 
implementing the rules observed at the various sites studied and, whete appropriate, 
including suggestions for the adaptation of both Community rules and working 
methods used, in ways likely to improve the efficiency  of customs action as a whole. 

2. 

In  addition  to  these  monitoring  actions,  the  Commission,  in  partnership  with  the 
Member States, shall also have recourse, inter alia, to: 

a)  complementary  studies  intended  to  reveal  the  points  of view  of  the  various  actors 

involved in international trade; 

b) the  organization  of  working  parties  and  of  seminars  charged  with  studying  the 
means of improving the operation of customs administrations in a co-ordinated way. 

/M 

6 

Article  4 

Member  States  shall  adopt  the  necessary  provisions  at  national  level  to  ensure  the  co 

ordination  and  organization  of  the  implementation  of  the  actions  of  this  programme,  in 

particular by providing for suitable structures and mechanisms. 

Article  S 

Control of the external border 

In accordance with the objectives defined  in Article  2(l)-(4),  the Member  States  and  the 

Commission shall: 

1.  make  sure  that  the  controls  at  the  external  border  guarantee  the  flow  of  traffic, 

protect  the  financial  interests  of  the  Community,  ensure  an  effective,  efficient  and 

homogeneous  application  of  Community  rules,  and  common  policies;  provide  an 

equivalent level of protection and make it possible to check that procedures relating to 

conformity  with  technical  standards,  the  safety  of  imported  products  and  dangerous 

products have been complied with, no matter where the external border is crossed; 

2.  work in collaboration to obtain equivalent  results with  regard both to  the control  and 

the  simplification  of  trade  at  the  external  border,  in  order  to  avoid  distortions  of 

competition  which  could  lead  to  deflection  of  trade,  and  to  guarantee  identical 

treatment for all operators; 

3.  put  in  place, jn  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; 

4.  ensure  that  penalties  for  breaches  of  Community  rules  are  of  an  effective, 

proportionate and deterrent character; 

5. 

take  full  advantage  of  all  the  possibilities  provided  by  Community  legislation  setting 

up  administrative  co-operation  as well  as  agreements  on  mutual  assistance  with third 

countries; 

6.  have  recourse  to  the  appropriate  facilities  for  analysing  and  evaluating  the 

implementation of controls and procedures put into operation at the external border. 

7.  carry out  a detailed  consideration  of the definition  and exercise  of the powers  held by 

customs  officers  and  of  the  possibilities  for  co-ordinating  the  use  of  available 

resources. 

/Il 

7 
Article 6 

Monitoring the application of Community customs legislation and its continuing 
adaptation to the evolving realities of international trade 

1.  The  Commission,  in  partnership  with  the  Member  States  and  in  close  concertation 
with the economic partners, shall arrange for  continuous  monitoring  of Community rules 
and procedures, in particular as they arise from the rules of the Community Customs Code 
and of its implementing provisions. 

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  Union  and  of  its  Members, 
while meeting the requirements of operators engaged in international trade 

3.  By carrying  out  common  actions,  as described  in Article  3, the  Commission  and  the 
Member  States shall endeavour to identify  any difficulties  involved  in implementing  these 
rules as well as any possible malfunctioning  of the internal market  that  divergent  practices 
might entail. 

Article 7 

The fight against  fraud 

For  the  purposes  of fulfilling  the  objectives  set  out  in Article  2(1-3)  and  in Article  5(2) 
and  (4),  the  Community  and  the  Member  States  shall  make  every  effort  to  use  as 
rationally  and  efficiently  as  possible  the  means  by  which  they  act  to  combat  fraud  and 
illicit  traffic.  This  action  is to  be  interpreted  broadly  and  covers  any  rules  or  provisions 
applicable  to  any trade  in goods whatever  between  the  Community  and  third  countries, 
including the presence or transit of goods in connection with such trade. 

To this end, the Community  and the Member  States  shall  draw  up, carry  out  and  further 
develop a policy of combating customs fraud  at Community level in order to take account 
of developments  in European  construction,  the  Community's  international  commitments, 
the  evolution  of the  relevant  situation  with  regard  to  customs  and  other  sectors  and  the 
need to make the best possible use of their resources in a complementary way. 

This policy shall aim in particular at: 

- 

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

8 

- 

improving  the  collection,  analysis,  distribution  and  exploitation  of  information  at 

Community level, making the fullest use of information  technology, 

-  removing obstacles to efficient  action and co-operation  in the fight against fraud,  in 

particular with regard to the powers of enquiry of customs investigators, 

-  applying effective  penalties, 

-  pursuing and developing co-ordinated actions, in particular Community  investigative 

or control missions in third countries, 

-  developing  co-operation  with  third  countries  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. 

Articles 

Role of the customs administrations in common  policies 

In carrying out  their mission,  the  services  of  the  Member  States  and  of  the  Commission 

which are responsible for implementing customs rules shall take all the measures  necessary 

for  the  optimum  discharge  of  the  responsibilities  which  fall  upon  them  by  virtue  of  the 

provisions  applicable for the  implementation  of  common  policies,  in particular within  the 

framework  of  the  control  of  the  application  of  the  common  commercial  policy,  the 

common agricultural policy and the common fisheries  policy. 

The  Community  and  the  Member  States  shall  take  special  care  that  customs 

administrations can intervene efficiently  for the purposes of the proper application of other 

Community  provisions  affecting  the  control  of  the  external  border,  in  particular  those 

relating to  co-operation  for development  and to  the protection  of intellectual  property,  of 

the environment,  of consumers and of the cultural  heritage 

Article  9 

Improvements in working methods 

The  Community  shall  support  actions  aimed  at  improving  the  working  methods  of 

customs  administrations.  In  partnership  with  the  Member  States,  it  shall  encourage  the 

further  development  and  application  of  new  working  methods,  in  particular  in  the 

following fields: 

4U 

9 

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 to check undertakings' accounts; 
3.  simplified  procedures for  assigning goods to  and discharging them from  a customs-

approved treatment; 

4.  the  harmonized  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  the  Union's  economic  operators,  as  well  as 
relevant developments occurring in the international sphere. 

Article 10 

Powers of customs  officers 

The Commission shall, in collaboration with the Member States, carry out an examination 
of the adequacy of the powers available to the customs officers  of the Member  States to 
implement Community law and control the external border. 

Article 11 

Rational and co-ordinated use of resources 

1.  For the purposes of carrying out the provisions of Article 2(3), the Commission shall 
set up a Community framework  for  consultation  and co-ordination  in order to ensure that 
full  account is taken of the requirements of the internal market  and to enable the needs of 
Member  States  and  the  distribution  of  resources  among  them  to  be  defined  in the  best 
possible way. 

this  Community  framework 

for  consultation  and  co-ordination, 

the 
2.  Within 
Commission,  in  partnership  with  the  Member  States,  shall  identify  the  means  enabling 
sufficient  resources to be allotted  to  customs  action,  in particular  through  the use of any 
available  instruments  of  Community  finance,  through  the  sharing  or  joint  use  of 
equipment,  through  joint  operations  and  through  other  arrangements  or  actions  which 
might prove necessary in order to attain the objectives of this programme. 

3.  To help identify  such possibilities for  action, the Commission  shall organize  meetings 
of  experts,  as  well  as  seminars,  bringing  together,  as  necessary,  representatives  of  the 
business circles concerned. 

-7' 

10 

Article  12 

Customs penalties and equivalent  measures 

The Commission,  in close  co-operation with the Member  States,  and with  due regard  for 

the  principles  of  Article  5  point  4,  shall  draw  up  an  inventory  of  irregularities  in  the 

customs  sector,  on  the  basis  of  the  obligations  resulting  from  the  Community  Customs 

Code  and  from, its  implementing  provisions,  as  well  as  a  comparative  study  of  their 

importance  and  ranking  in  the  legal  order  of  the  Member  States  on  the  basis  of  their 

degree  of  gravity,  in  order  to  identify  the  minimum  needs  for  harmonization  that  are 

necessary  to  avoid  distortions  in  the  treatment  of  economic  operators  and  to  protect 

effectively  the Community's financial  interests. 

Article  13 

Training and techical  assistance 

1.  Within the  framework  set  by  Article  2(5),  the training  of  officials  from  the  customs 

administrations  shall  be  undertaken  by  the  Member  States,  in  conformity  with  the  rules 

adopted  by  the  Council  in  its  Decision  of  20  June  1991  establishing  the  Matthaeus 

programme. 

2.  In  the  implementation  of  this  programme,  the  Member  States  and  the  Community 

shall  take  the  necessary  steps  to  set  up  a  genuine  common  training  policy  on  matters 

contained in the Community Customs Code. 

Special  attention must be paid to  the training of new  customs  officials  entering  in  service 

in  order  that  common  teaching  modules  relating  to  the  full  range  of  customs  rules  and 

procedures  may  be  drawn-up  and  provided.  Specific  actions  must  be  introduced  and 

incorporated  in continuing  training  so  as to  provide  staff of  customs  administrations  with 

the level of training necessary to carry out their tasks. 

3.  This training  shall  be  complemented  by  actions  aimed  at  opening  the  customs  of  the 

Union  to  the  best  working  methods  and  techniques  developed  in  third  country  customs 

administrations and more generally by increased co-operation with these countries. 

To  this  end,  according  to  the  needs  identified  and  on  a  reciprocal  basis,  exchanges  of 

officials  with  these  administrations,  as  well  as  training  seminars,  may  be  organized,  with 

the  Community  budget  taking  responsibility  for  that  share  of the  cost  of these  operations 

relating to  officials  from  the  administrations  of the  Union  as well  as a contribution,  to  be 

/it. 

11 
determined  on  a  case  by  case  basis,  to  the  costs  linked  to  the  organisation  of  these 

seminars. 

4.  Within  the  framework  of  the  implementation  of  Article  2(6),  the  Commission  shall 
ensure the co-ordination  of the training and technical  assistance and co-operation  actions 
carried  out  by the  Community  and  the Member  States  for  the  benefit  of third  countries' 
customs administrations, to ensure the consistency of Community action on training, both 
external and internal. The Community shall also ensure the implementation of training and 
technical  assistance  and  co-operation  actions  for 
the  benefit  of  third  country 
administrations. In the framework  of these actions, the Community shall bear the expenses 
that arise. 

Article 14 

Relations with operators engaged in external trade 

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  Union  and 
operators engaged in foreign trade. 

2.  These actions may take the form, in particular,  of: 

- 

the  development,  publication  and  distribution  of  informative  material  intended  to 
ensure  greater  familiarity  by operators  with  customs  procedures,  and  in  particular 
with  simplified  customs  clearance  procedures,  which  aim  to  strengthen  the 
competitiveness of the Community economy; 

-  seminars enabling  a detailed  dialogue  to  be  established  between  administrative  and 

business circles, in particular on the subjects referred  to in Article 2(1) and (2). 

- 

training  activities  aimed  at  ensuring  a better  knowledge  of  Community  law  by the 
various operators involved in foreign trade. 

Article 15 

Monitoring, assessment and reports 

1.  This programme  shall be subject  to  continuous monitoring,  carried  out  in partnership 
between the Commission  and the Member  States by means of the Customs Policy  expert 

^i 

12 
group (full members and deputies), made up of the Directors-General  of Customs of the 
Commission and of the Member States of the European Union or their representatives. 

It shall be pursued by means of the reports referred to  in paragraph 3  and by means of 
specific activities. 

2.  This programme  shall  be  subject  to  periodic assessment,  carried  out  in partnership 
between the Commission and the Member States. 

3.  Member States shall forward to the Commission, at the latest on 31 December 1997 
and at the latest 31 December 2000, reports on the implementation and the impact of the 
programme. 

4.  The Commission shall submit to the European Parliament and to the Council: 

-  at the latest on 31 December  1998, an interim report on the implementation of this 

programme, 

-  at the latest on 30 June 1999, a communication on the desirability of continuing this 

programme, accompanied, if necessary, by a suitable proposal, 

-  at  the  latest  on  30  June  2001,  a  final  report  on  the  implementation  of  this 

programme. 

These reports shall also be forwarded to the Economic and Social Committee and to the 
Committee of the Regions: 

Article 16 

Financing 

1.  The financing of the actions making up this programme shall be shared between the 
Community  and  the  Member  States,  without  prejudice  to  any  budgetary  expenditure 
linked to the normal running of the Customs Union and any actions the financing of which 
is provided for in other programmes - in particular: Matthaeus (training actions), PHARE, 
TACIS  (co-operation  and  technical  assistance),  IDA  (development  of  the  Community 
customs "Customs 2000" informatics network). 

The  total  financial  provision  for  carrying  out  this  programme,  for  the  period  from  1 
January 1996 to 31 December 2000, is set at 139,670,000 ECU. 

13 
Annual  appropriations  will  be authorized  by the budgetary  authority  within  the  limits  of 
the financial  perspectives. 

The  Member  States  shall  contribute  to  the  accomplishment  of  the  action 
2. 
programme.  They  shall  be  responsible  for  the  costs  related  to  the  administrative 
organisation  and  to  the  co-ordination  of  actions  linked  to  the  implementation  of  the 
programme  within  their  territory,  in  particular  those  resulting  from  Article  4  of  this 
Decision. 

The Member States shall take care, in this respect, that the use of the sums retained as the 
costs of collecting own resources  pursuant  to  Article 2(3)  of the  Council Decision  of 24 
June  19886 take the fullest  account of the objectives of this Decision. 

This Decision shall be applicable as from  1  January  1996. 

Article 17 

This Decision is addressed to the Member States. 

Article 18 

Done at 

, the 

6  Council  Decision  N°  88/376/EEC,  EURATOM,  OJ N° L158,  15.7.1988 

H 

Financial Statement 

I. 

TITLE OF ACTION 

Action Programme for Community Customs (Customs 2000) 

Proposal for  a decision of the European Parliament and of the Council - adoption 
envisaged: December 1995 - anticipated date of entry into force  : 1 January 1996 

BUDGET LINES CONCERNED 

The "Customs 2000* action uses various sources of financing, most of which has, in 
the main, already been approved. These sources of financing are on several budget 
fine&  which are detailed in the table produced at point 7.2. 

3. 

LEGAL BASIS 

Articles 100A and 113 of the Treaty 

4. 

DESCRIPTION OF THE ACTION: 

N.B.  This description relates only to  the actions to be financed under the budget 
lines referred to in point 7.1. 

4.1  General objective of the action 

to 

To  ensure  the  correct  operation  of the  internal  market  through  an  homogeneous 
control  of  the  external  border  of  the  European  Union.  To  achieve  this,  it  is 
important 
implement  customs  procedures  and  controls  of  equivalent 
effectiveness  at  every  point  of  the  external  border  in  order  to  guarantee  equal 
treatment to citizens and to external trade operators, whatever the crossing point of 
the external  frontier,  simplification  of the procedures  necessary  to  ensure the  flow 
of traffic  and  thus  to  encourage  the  foreign  trade  of the  Union  and  the  effective 
prevention of fraud.  Such a result can be reached only by effective  co-operation and 
collaboration  between  the  customs administrations  of the Member  States  through 
an action co-ordinated  at the Community level which includes in particular: 

to  identify  the  difficulties  of  applying  Community  legislation  and  seek, 
jointly,  appropriate solutions ("monitoring")  by follow-up  actions,  studying 
and  examining  the  implementation  of  Community  law  in  the  various 
Member States; 

to ensure an efficient  management of the customs union and to develop new 
working  methods  allowing  customs  administrations 
in  an 
environment  of  scarce  resources,  with  the  development  of  foreign  trade in 
an effective  and homogeneous way at all points of the external border.  The 
new working methods concern  in particular audit techniques  applied  to  the 
accounts  of companies, the techniques  of risk  analysis,  the  development  of 

to  cope, 

simplified  customs  clearance  procedures  and  the  co-ordinated  development 
of the computerised  treatment  of customs  procedures.  This action  involves 
the  organisation  of  working  parties,  seminars,  assistance  and  technical 
support,  studies  and  pilot  actions,  on the  basis  of jointly  agreed  guidelines 
and methods; 

to  ensure  a  correct  application  of  the  Community  rules  and  to  improve 
prevention  of  irregularities  and  fraud 
through  the  dissemination  of 
information to economic operators; 

to check continuously the adequacy of the customs rules and procedures for 
the  needs  of  international  trade  by  means  of  communication  with  all  the 
operators; 

to ensure the efficient  development and coordination of customs coperation 
and assistance actions to third countries. 

4.2 

Period covered by the action and methods planned for its renewal. 

Multiannual action  1996 - 2000. 

A periodic evaluation will take place throughout the programme. In the light of the 
experience  gained,  a  new  Decision  will  be  necessary  for  its  renewal  or  extension 
beyond 31/12/2000. 

5. CLASSIFICATION OF EXPENDITURE 

5.7.  DNO 

5.2.  CD 

6. TYPE OF EXPENDITURE 

Operational expenditure essentially includes: 

-  financing  monitoring  actions;  working  groups;  operations  or  pilot  experiments 
and  seminars  involving  officials  of the  customs  administrations  of Member  States 
and,  according  to  the  subject,  of  other  national  administrations  concerned,  of  the 
customs  administrations  of  third  countries  and  of  the  representatives  of  external 
organisations; 

-  financing studies, analyses or simulations; 

-  financing of information  activities and communication programmes; 

-  financing  of assistance actions and of technical support; 

-  financial  contributions to communication  and information  actions. 

7. FINANCIAL IMPACT 

7.1  Method  of calculation  of the cost  of the  action  for  the financial  year  1996 

(link between the individual costs and the total cost) 

The  costs  of  the  monitoring  operations,  missions  and  of  participation  in  the 
seminars  for  officials  are  calculated  on  the  basis  of  travelling  expenses  and  daily 
allowances. 

With regard to actions for which Community funds  are used as a grant for  projects 
or  actions  initiated  by  Member  States  or  external  organisations,  the  amounts 
envisaged  will depend  on the  number  and  the  quality  of the  actions  which  will be 
eligible for the 2000 Customs programme. 

7.2 

Breakdown of the action, by element 

EC in MioEcus (1996 value) 

Bu 
dgetLine 

Ventilation 

APB 
96 

1997 

1998. 

1999 

2000 

Total 

B5-300 

- MI Customs  2000 
(i) 

B5-3051 

-  Matthaeus 
(Customs) (i) 

2,000 

2,300 

2,600 

2,900 

3,200 

13,000 

2,520 

3,000 

3,100 

3,150 

3,300 

15,070 

B5-7210 

- Projects  IDA 

-CCN/CSI(i) 
- TARIC (i) 
- QUOTA (i) 
-EBTI(i) 
- TRANSIT (i) 
-  SCENT/CIS (l) 
-  Customs 2000 * 

Customs  co 
operation  and 
international 
assistance * 

7,900 
2,400 
0,500 
2,100 
3,500 
2,200 
1,000 
19,600 

5,000 
2,500 
1,500 
1,500 
3,000 
2,000 
4,000 
19,500 

3,500 
3,000 
1,500 
2,000 
3,000 
2,000 
6,500 
21,500 

2,000 
3,000 
1,000 
2,000 
3,000 
1,500 
6,500 
19,000 

2,500 
3,000 
1,000 
2,000 
2,500 
2,000 
5,000 
18,000 

20,900 
13,900 
5,500 
9,600 
15,000 
9,700 
23,000 
97,600 

2,000 

3,000 

3,000 

3,000 

3,000 

14,000 

TOTAL 

26,120 

26,800 

30,200 

28,050 

27,500 

139,670 

B7-860 

(i) These amounts appear in the financial programme of the Commission and represent 

only a part of the budgetary allocation of these lines 

* New project  subject to the budget procedure. This programme does not  foresee 
additional expenditure over and above what is already programmed for the 
headings cited in the above-mentioned table. The necessary appropriations will 
be found by internal redeployment within these headings. 

12 

Actions which are linked to this programme and which have the same aims are carried  out 
under  financing  from  Community  programmes  and  from  Financial  Protocols  in  the 
framework  of  agreements  concluded  between  the  Community  and  third  countries  (e.g. 
PHARE,  TACIS,  countries  in  the  Mediterranean  basin,  African,  Caribbean  and  Pacific 
States within the framework  of the Lomé Convention, Latin American and Asian countries 
etc.). 

7.3 

Operational expenditure on studies, experts' meetings etc., included in Part B. 

Action 

I 

APB96 

I 

1997-2000 

EC in MioEcus 

- Studies 
- Experts' meetings 
- Conferences  and meetings 
- Information  and publications 

TOTAL 

| 

(U5Ô 
0,160 
0,200 
0,300 

UÔÔ 
0,9000 
1,100 
1,600 

0,910 

~~ 

4,900 

8.  ANTI-FRAUD  PROVISIONS  ENVISAGED  (AND  THE  RESULTS  OF  THEIR 
IMPLEMENTATION) 

The  checking  of payments  or  of the  receipt  of  benefits  and  studies  is  carried  out  by  the 
Commission services before payment, taking account of the contractual  obligations and the 
principles  of economy  and  sound financial management.  Anti-fraud  provisions  (controls, 
handing-over  of  reports,  etc.)  are  included  in  all  the  agreements  or  contracts  concluded 
between the Commission and the recipients of the payments. 

9.  COST-EFFECTIVENESS ANALYSIS 

9.1.  Quantifiable  specific objectives, population concerned 

-  Specific objectives: 

The  Community  has  now  entered  a  phase  of  management  of  all  the  rules  adopted 
within  the  framework  of  the  internal  market  in  relation  to  its  responsibility  to 
economic operators and all the citizens of the European Union. 

With  regard  more  specifically  to  the  management  of  the  Customs  union,  the  entry 
into  force  of  the  Community  Customs  Code,  on  1 January  1994,  means  that  the 
harmonisation of customs regulations is practically complete. 

It  is  now  necessary  to  strengthen  the  actions  tending  to  make  the  practices  and 
working  methods  of  the  customs  administrations  of  the  Member  States  more 
homogeneous  with  a view  to  arriving  at  equivalent  results,  both  with  regard  to  the 
control  and  the  simplification  of  trade  at  the  external  border  and  to  guarantee 
identical treatment  to  all the  operators,  in order  to  avoid  distortions  of  competition 

which can generate traffic  diversions  and are likely to  undermine the  confidence  of 
operators and citizens in the correct operation of the Customs union. 

This  involves,  in  addition,  ensuring  that  the  customs  mechanisms,  on  which  the 
common  policies  rest,  function  in  an  effective  and  efficient  way  in  order  not  to 
compromise the sound management of these policies. 

At the same time, the rules for customs activities have to be made more accessible to 
the  users,  economic  operators,  SMEs,  consumers  and  citizens  of  the  Union.  That 
involves  a  coherent  management  of  communication  and  information  through 
partnership with Member States, using, if necessary, intermediaries such as Chambers 
of Commerce and professional federations and associations. 

While following  developments  inside  the  Community,  it  is  necessary  to  cooperate 
closely with the customs administrations of third countries in order to strengthen the 
existing  Community  actions to  ensure in particular the  harmonization  of  legislation 
for the future applicant countries to the European Union and to provide assistance in 
specific cases. 

-  Population concerned: 

The  customs  administrations  of  Member  States,  professional  groups,  citizens  and 
consumers. 

9.2. Justification of the action 

-  Need for  Community budgetary intervention 

The  completion  of  the  internal  market  and  the  unification  of  Community  customs  law, 
formalised by the entry into force of the Community Customs Code on 1  January 1994, has 
led to harmonized action by customs administrations at all points of the external border of 
the Customs union becoming necessary.  Only controls of a comparable  standard all along 
the  external  border,  controls which  make use  of best  working  methods  to  ensure  at the 
same time the flow  of traffic  and a high degree of fraud prevention  and which guarantee 
equivalent  treatment to  all  operators  no  matter  where  the  crossing  point  at the  external 
border, will avoid distortions of competition which lead to  deflections  of trade and which 
may prejudice the necessary confidence that economic operators and citizens must have in 
the correct functioning of the internal market. 

It  is  only  by  action  at  Community  level,  which  provides  the  legal,  organisational  and 
logistic framework  for  a co-ordinated  action  of the customs  administrations  that  such an 
objective may be achieved. 

A first step  was  provided  by the  adoption  of  the  Community  programme  for  vocational 
training of customs officers (Matthaeus), Council Decision n°91/341/EEC of 20 June 1991 
(OJ n°L 187 of  13.7.1991, p. 41) and by the adoption of a pilot action in 1994 within the 
framework  of the internal market action programme. A Commission initiative is necessary 
to  complete  and  develop  this  action,  required  to  ensure  optimum  management  of  the 
customs union within the framework of the internal market. 

The  optimum  management  of  the  internal  market  from  the  customs  point  of  view  also 
depends  on  cooperation  with  third  countries.  Cooperation  with  neighbouring  countries, 

Z^ 

particularly  the  adoption  of common  procedures,  facilitates  trade,  improves  the  prevention 
of fraud  and  consequently  makes the management  of the internal  market  easier. 

-  Choice  of  the methods  of  intervention 

implementation  of  actions  and  of  measures 
The  action  programme  proposes 
complementary  to  those  that  Member  States  would  normally  implement  in  order  to  apply 
Community  law.  These  actions  and  complementary  measures  aim  at  ensuring  that  the 
transnational  dimension  necessary to achieve the objectives  is taken into  account. 

the 

Its implementation  and  its management  is based  on the principle  of partnership  between  the 
Community  and  the  Member  States  for  it  does  not  lay  down  fixed  rules,  rather  permanent 
co-operation  between  Community  and  national  administrations  so that  a common  objective 
may be  achieved. 

9.3 Follow-up  and  evaluation  of the  action 

-  Performance  indicators 

* output  indicators  (measure  of the activities  undertaken) 

a)  Number  of monitoring  missions undertaken  with the Member  States. 
b)  Number  of seminars organized  on working  methods  and  external  border 

controls. 

c)  Number  of exchanges and  seminars organized  with third  countries. 
d)  Number  of studies undertaken  in collaboration with national  administrations 

or entrusted  to external  organisations. 

e)  Number  of operations  or pilot  experiments  carried  out  in partnership 

with the national  administrations. 

f)  Number  and diffusion  of publications  edited by the Commission  or by the 

Commission  in collaboration with the Member  States. 

g)  Number  of seminars, meetings  and conferences  organized  by the 

Commission,  the Member  States or by external  organisations, which  are 
financed  in full  or in part by the action  programme. 

* impact  indicators  according  to the aims  in  view 

a)  Number of open procedures relating to the application  and to  the 

observance  of Community  regulation  at the external border,  including 
complaints from  the public and  infringements. 

b)  Number  of customs problems  dealt with. 
c)  Collection  of Community  own resources or of quantified  national 

resources. 

d)  Strengthening  of controls at the external border,  quantifiable  for  example, 
by drug  seizures or by the prevention  or repression  of other illicit  traffic. 
e)  Acceptance by the Member  States of guidelines for the implementation  of 

new working  methods. 

f)  Initiatives proposed  by the Member  States to  develop  communication 

or information  for  the benefit  of third  parties which make use of customs 
services. 

g)  Effective  participation  of economic operators and  of third  parties in the 
initiatives proposed  under the action  programme. 

-  Methods and time schedule for  the proposed evaluation 

The action programme will be subject  to a permanent follow-up within the customs policy 
expert  group,  composed  of  the  Directors  General  of  the  customs  administrations  of  the 
Member States and the Commission or of their personal representatives. 

Member  States  will  forward  reports  on  the  implementation  and  the  impact  of  the 
programme to the Commission by 31.12.1997 and by 31.12.2000 at the latest 

The Commission will submit to the European Parliament and to the Council: 

-  an  interim  report  on  the  implementation  of  the  programme  by  31.12.1998  at  the 
latest, 
-  a communication  on the advisability  of  continuing the programme,  accompanied,  if 

necessary, by a suitable proposal, by 30 June 1999 at the latest, 

-  a final report on the implementation of this programme by 30 June 2001 at the latest. 

9.4 Coherence with financial planning 

-  Is the action foreseen in the financial planning of the DGfor  the years 

concerned? 

The action corresponds to the pilot action relating to customs matters (Customs 2000) 
undertaken in 1994 under the internal market action programme which will be converted 
into the Community action programme. 

10. ADMINISTRATIVE EXPENDITURE (PART A OF THE BUDGET) 

10.1. Does the proposed action involve an increase in the manpower of the 

Commission? If so, what? 

YES (post B5-300): 

5 category A agents 
2 category B agents 
2 category C agents 

The additional personnel will be found from within the envelope accorded to DGXXI by 
the Commission in its yearly allocation of resources. 

10.2. Indicate the amount of the administrative costs and personnel generated by the 

proposed action.  Clarify the method of calculation. 

- 

Mission expenses, travel and other additional supplementary expenditure 
- monitoring: 
50 missions in MS.  (ECU 1000) 
other missions in M.S. (seminars, customs 2000 network) 
30 missions (ECU 1000) 
- cooperation with third countries 
50 missions (ECU 2000) 

ECU 100 000 

ECU 30 000 

ECU 50 000 

line A0-1300 : 

ECU 180 000 

2^ 

Customs policy expert group (full members and deputies). 
line AO-2500  (This group of experts already exists and does not represent 
additional expenditure for the Community budget). 
- 4 meetings a year (2 experts per Member State):  ECU 90 000 

Expert groups for new working methods and for penalties, 
line AO-2500 
- 8 meetings a year (1 expert per Member State):  ECU 90 000 

Expert groups for external policy of customs training and technical 
assistance: 
- 3 meetings a year (1 expert per Member State plus 11 experts from third 
countries): 

ECU 68 000 

Total part A of the Budget: 

ECU 428 000 

Z~ï 

E SN  0254-1475 

C 

EN 

02 

Catalogue number : CB-CO-95-î51-EN*C 

ISBN 92-77-87769-3 

Office for Officiai Publications of the European Communities 

L-2985 Luxembourg