Opinion of the Economic and Social Committee on the 'Proposal for a European Parliament and Council Decision amending the Decision of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000)'
Date: 1999-03-24
Institutions: European Economic and Social Committee
Subjects: action programme, advisory committee (EU), customs, customs union, enlargement of the Union, financing

18.5.1999

EN

Official Journal of the European Communities

C 138/1

II

(Preparatory Acts)

ECONOMIC AND SOCIAL COMMITTEE

Opinion of the Economic and Social Committee on the ‘Proposal for a European Parliament and
Council Decision amending the Decision of 19 December 1996 adopting an action programme
for customs in the Community (Customs 2000)’ (1)

(1999/C 138/01)

On 11 December 1998 the Council decided to consult the Economic and Social Committee, under Article
100a of the Treaty establishing the European Community, on the above-mentioned proposal.

The Section for the Single Market, Production and Consumption, which was responsible for preparing
the Committee’s work on the subject, adopted its opinion on 12 March 1999. The rapporteur was
Mr Giesecke.

At its 362nd plenary session (meeting of 24 March 1999) the Economic and Social Committee adopted
the following opinion by 72 votes to 2, with 2 abstentions.

1.

Introduction

1.1.
Against the background of the completion of the
internal market, the entry into force of the Treaty on European
Union and the forthcoming accession of new member states
to the Community on 19 December 1996, the European
Parliament and the Council adopted an action programme for
customs in the Community (Customs 2000) with the following
objectives:

— speeding up customs processing to meet the rapid increase

in cross-border movements of goods;

— more effective protection of the financial interests of the

Community and

— uniform action by national customs administrations

throughout the Community (2).

The package of measures adopted under the action

1.2.
programme comprised:

— measures to ensure effective, transparent and uniform
implementation and application of EC law at all customs
posts throughout the Community;

— the development of

improved working methods and
improvements in the common training measures set out
in the Matthaeus Programme;

— improved procedures for informing and communicating

with the Community’s economic operators;

— reviews, carried out by working parties, of practice in the
field of customs procedures and customs controls, and

— the establishment of an international environment, with a
view to facilitating cooperation with the accession states
and associated states, thereby also helping to improve
surveillance of the EU’s external frontier (3).

1.3.
In accordance with the Decision of 19 December
1996, on 24 July 1998, less than 18 months after the Customs
2000 programme had effectively come into operation, the
Commission presented an interim report on the implemen-
tation of the programme to the European Parliament and the
Council (4).

The report is based largely on the observations made
1.4.
by the joint working parties, the ‘teams of observers’;
it
contains both recommendations with regard to working
methods and some fine-tuning of the relevant legal provisions.

(1) OJ C 396, 19.12.1998, p. 13.
(2) OJ L 33, 4.2.1997, p. 24.

(3) OJ C 301, 13.11.1995, p. 5.
(4) COM(1998) 471 final, 24.7.1998.

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2. Amendments proposed by the Commission

Against this background, the Commission proposes
2.1.
that the Decision of 19 December 1996 be amended to bring
it into line with changed requirements. The basic changes
proposed by the Commission are as follows:

2.2.
All measures relating to working methods, computer-
ization and basic and further training for customs officials are
to be brought together in a single legal instrument and funded
under a single budget heading.

The life of the programme is to be extended to 31

2.3.
December 2002 (previous expiry date: 31 December 2000).

2.4.
The Commission and the Member States are to develop
new communication and information exchange systems,
manuals and guides and are to be responsible for their
operability.

2.5.
The Commission and the Member States are to or-
ganize exchanges of officials and seminars which may be
attended by officials from the Member States and the Com-
mission.

2.6.
The scope of the whole programme is to be extended
to cover the applicant states in central and eastern Europe,
Cyprus and Malta; Turkey may also take part in particular
Community programmes.

2.7.
An advisory committee is to be set up, comprising
representatives from the Member States and chaired by the
Commission representative.

2.8.
The Commission is to submit to the European Parlia-
ment and the Council an interim report on the implementation
of
the programme, a communication on the desirability
of continuing the programme and a final report on the
implementation of the programme. These reports are also to
be forwarded to the Economic and Social Committee for
information.

2.9.
Funding totalling ECU 142,3 million is made available
for implementing the programme for the period 1 January
1996 to 31 December 2002. Almost half of this sum is to be
used for the computerization of transit procedures.

3. Observations

In its Opinion of 13 September 1995(1) the Committee
3.1.
endorsed the objectives of the Customs 2000 programme and
welcomed their implementation. It is therefore natural for the
Committee to give its support also to the proposed amendment
under review which basically represents a logical extension and
a necessary further development of the original programme.

3.2.
The Commission is, in the Committee’s view, acting in
a consistent way by advocating in the recitals to the proposal
for a Decision that all the measures linked to the programme
instrument and that the
be integrated into a single legal
programme be financed from a single budget heading. There
is a direct overlap as regards the content of the proposed
measures; it is therefore not only justifiable but essential for
the measures also to be integrated for legal and financial
purposes. Such a step should also ensure that resources are
used as efficiently as possible.

In this context the Committee assumes that the fact
3.3.
that the IDA budget is no longer to be drawn upon does not
imply any renunciation of the principles of the IDA system (2).
It is absolutely vital that these principles — maximum cost
effectiveness, a rationalized approach to establishing networks,
and adaptability to technological progress — continue to be
observed.

3.4.
The Committee endorses the proposed two-year exten-
sion of the life of the programme to 31 December 2002. The
remaining period of almost four years, is long enough in view
of the complexity of the programme but not too long to keep
track of developments.

3.5.
The Committee generally welcomes the development
of new communication and information-exchange systems.
Steps must, however, be taken to ensure that the use of IT
procedures really does make customs more efficient in the
Community, whilst not involving any drawbacks for the
Community’s economic operators as a result of intensified
customs checks.

3.6.
In view of the general trend towards lower customs
tariffs, checks should primarily be confined to goods and
operators presenting a risk profile making a higher level of
inspection advisable. Appropriate risk analysis techniques need
to be developed for establishing risk profiles. These techniques
should be applied in the most uniform way possible and
continuously updated.

The Committee approves the Commission’s proposal
3.7.
with regard to the exchange of customs officials and the
organization of further training seminars. To ensure that
customs law is applied as evenly as possible the Committee
also welcomes and highlights the importance of the recently
introduced practice of also inviting leading economic operators
to the seminars. This practice should be extended to all Member
States, wherever possible. In this context the Committee draws
attention to the observations set out in point 3.5 of its opinion
of 13 September 1995 (3) under the heading ‘Improved
information and communication links with business and
professional circles’.

3.8. When providing technical training it should, however,
always be recognized that all measures taken by the customs
authorities must conform to the principle of proportionality.

(1) OJ C 301, 13.9.1995, p. 5.

(2) OJ C 214, 10.7.1983, p. 33.
(3) OJ C 301, 13.9.1995, p. 5.

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3.9.
Extending the scope of the programme to include the
applicant states of central and eastern Europe, together with
Cyprus and Malta, is a logical step. Flexibility should also be
shown with regard to the participation of Turkey, which is
already joined to the Community in customs union, to prevent
any appearance of discrimination.

In the context of these programmes, attention should
3.10.
be paid, to the consequences of the entry into force of the
Amsterdam Treaty and, in particular, to the provisions on
freedom of movement enshrined in the Treaty. Account should
also be taken of the concerns of both the European Parliament’s
Committee of Inquiry and the Court of Auditors. Furthermore,
importance should be attached to cooperation between the
respective customs authorities of these states.

3.11.
The Committee would draw attention to the fact that,
in the interests of ensuring a smooth flow of trade, special care
also needs to be taken to provide European customs authorities
outside the EU with the requisite information.

3.12.
The Committee endorses the Commission’s proposal
that an advisory committee be established, comprising rep-
resentatives of the Member States. This would ensure that the
practical experience gained by the Member States and their
customs administrations is reflected in the programme and
taken into account in an appropriate way in its implemen-
tation.

3.13.
it annually on the use and effectiveness of funding.

Finally, the Committee asks the Commission to brief

Brussels, 24 March 1999.

The President

of the Economic and Social Committee

Beatrice RANGONI MACHIAVELLI