Common Position (EC) No 38/1999 of 13 September 1999 adopted by the Council, acting in accordance with the procedure referred to in Article 251 of the Treaty establishing the European Community, with a view to adopting a Decision of the European Parliament and of the Council amending Decision No 210/97/EC adopting an action programme for customs in the Community (Customs 2000) and repealing Council Decision 91/341/EEC
Date: 1999-09-13
Institutions: Council of the European Union
Subjects: action programme, civil servant, customs fraud, customs union, enlargement of the Union, vocational training

C 317/12

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Official Journal of the European Communities

4.11.1999

COMMON POSITION (EC) No 38/1999

adopted by the Council on 13 September 1999

with a view to adopting Decision No (cid:133)/1999/EC of the European Parliament and of the Council
of (cid:133) amending Decision No 210/97/EC adopting an action programme for customs in the
Community (Customs 2000) and repealing Council Decision 91/341/EEC

(1999/C 317/02)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

Having regard to the Treaty establishing the European
Community, and in particular Article 95 thereof,

(4) Whereas around 18 million transit operations are carried
out in the European Union per year and the development
of the new computerised transit system represents 23 %
the
the total budget of Customs 2000; however,
of
report on the implementation of the programme states
that
in the
computerisation of the transit system;

there have been considerable delays

Having regard to the proposal from the Commission (1),

Having regard to the opinion of
Committee (2),

the Economic and Social

Acting in accordance with the procedure laid down in Article
251 of the Treaty (3),

(1) Whereas Decision No 210/97/EC of

the European
Parliament and of the Council of 19 December 1996
adopting an action programme for customs
in the
Community (Customs 2000) (4) established a common
framework of objectives as the basis of Community
action on customs matters to improve the efficiency and
standardisation of customs operations within the internal
market;

(2) Whereas the operation of information exchange systems
at Community level has demonstrated the usefulness of
computerised systems in ensuring the correct application
of customs procedures throughout the customs territory
of the Community and protecting the Community’s own
resources while minimising the administrative burden;
these systems have proved to be essential instruments of
cooperation between the customs authorities of
the
European Union;

this programme;

(5) Whereas a high level of training, of equivalent quality
throughout the Community, is needed to guarantee the
in order to increase the
success of
consistency of Community work and make customs
operations
in the Community more uniform and
efficient, vocational training for Member State customs
officials along the lines of
instituted under the
set up by Council Decision
Matthaeus programme
91/341/EEC (5) should be developed within the Customs
2000 programme;

that

(6) Whereas

to coordinate Community action to assist
national authorities to improve their customs operations
it is essential to
in the context of the internal market,
have a unified approach to the conduct of
these
operations;

(7) Whereas

the best way of guaranteeing this unified
approach is to integrate all measures concerning working
methods, computerisation and the training of customs
officials within a single legal
instrument, and finance
them by means of a single budget heading;

(8) Whereas such an integrated approach will guarantee not
only the necessary budgetary transparency for
the
European Parliament, the Council and the Commission
but also the transparency of European customs policy as
a whole;

(3) Whereas

communication

information-exchange
systems should be created and it should be ensured that
future needs of customs systems are met in the interests
of continued cooperation;

and

(1) OJ C 396, 19.12.1998, p. 13, and OJ C 247 E, 31.8.1999, p. 28.
(2) OJ C 138, 18.5.1999, p. 1.
(3) Opinion of the European Parliament of 15 April 1999 (OJ C 219,
30.7.1999, p. 409), Council common position of 13 September
1999 and Decision of the European Parliament of (cid:133) (not yet
published in the Official Journal).

(9) Whereas

the

against

fraud and the
fight
the sector are the priorities

correct
in the

functioning of
implementation of the programme;

(10) Whereas

the

to
participation by the applicant countries of central and
eastern Europe, Cyprus and Malta;

programme

opened

should

be

(4) OJ L 33, 4.2.1997, p. 24.

(5) OJ L 187, 13.7.1991, p. 41.

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(11) Whereas the European Union has proposed allowing
Turkey to participate on a case-by-case basis in certain
Community programmes, under the same conditions as
the associated countries of central and eastern Europe;

representatives. The Commission shall keep the
Committee regularly informed of measures relating to
the implementation of the programme(cid:146).

(12) Whereas since receipts from the abovementioned third
countries are resources preallocated to the programme
in question,
they should be entered as such on the
corresponding expenditure item;

2. Article 3 shall be deleted.

3. Article 8 shall be amended as follows:

the programme,

(13) Whereas this Decision establishes, for the entire duration
of
framework which
a
constitutes the prime reference, within the meaning of
point 33 of the Interinstitutional Agreement between the
European Parliament, the Council and the Commission of
6 May 1999 on budgetary discipline and improvement of
the budgetary procedure (1);

financial

(14) Whereas to enable the amendments brought into effect
by this Decision to have their full impact, the Customs
2000 programme’s
implementation period should be
extended to 31 December 2002;

(15) Whereas to assist the Commission in its administration
adoption of

of
application procedures, a Committee should be set up;

the programme

and facilitate

the

(16) Whereas

all decisions

the Committee
procedure must be transparent both for the European
Parliament
and
customs
economic operators;

administrations

taken under

and

for

(17) Whereas

given the

importance which should be

attributed to budgetary transparency,

HAVE ADOPTED THIS DECISION:

Article 1

Decision No 210/97/EC is amended as follows:

1. Article 1 shall be amended as follows:

(a) paragraph 2 shall be replaced by the following:

(cid:145)2. The action programme shall be known as the
Customs 2002 programme and shall be implemented
for the period 1 January 1996 to 31 December 2002(cid:146).

(a)

in the second indent of point 2 of
the second
subparagraph of paragraph 2, the words (cid:145)by 1998(cid:146)
shall be deleted;

(b) the following paragraphs shall be added:

the

transit

computerisation of

(cid:145)3. The
system,
referred to in the second indent of point 2 of the
second subparagraph of paragraph 2, must be fully
operational by 30 June 2003. The Commission shall
inform the European Parliament and the Council
immediately of any delays in the introduction of the
new computerised transit system (NCTS).

4.
Elements to support the fight against fraud shall
be integrated in all actions taken in the framework of
this programme, unless they hamper the successful
completion of the actions themselves(cid:146).

4.

In Article 11, the words (cid:145)within the framework of Article
3(cid:146) shall be replaced by (cid:145)within the framework of
the
procedure provided for in Article 16b(cid:146).

5. The following paragraph shall be added to Article 12:

(cid:145)5. Without prejudice to amendments to the Financial
Regulation of 21 December 1977 applicable to the
the European Communities (*) and
general budget of
Council Decision 94/728/EC, Euratom of 31 October
1994 on the system of own resources of the European
Communities (**), the Commission shall seek to establish,
in partnership with the Member States, performance
criteria to support the monitoring of the Member States’
performance in administering the collection of customs
duties.

(*) OJ L 356, 31.12.1977, p. 1. Regulation as last
amended by Regulation (EC, ECSC, Euratom) No
2729/98 (OJ L 347, 23.12.1998, p. 3).

(**) OJ L 293, 12.11.1994, p. 9.(cid:146)

(b) The following paragraph shall be inserted:

6. The following Article shall be inserted:

(cid:145)2a. The customs policy strategy shall be drawn up
in partnership between the Commission and the
Member States in the Customs Policy Committee,
composed of Heads of Customs Administrations from
their
the Commission and the Member States or

(cid:145)Article 13a

Information exchange and communication systems,
manuals and guides

(1) OJ C 172, 18.6.1999, p. 1.

1. The Commission and the Member States
be responsible

the operability of

shall
such existing

for

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Official Journal of the European Communities

4.11.1999

and

information exchange
communication systems,
manuals and guides as they consider necessary. They
shall establish such new information exchange and
communication systems, manuals and guides as they
consider necessary and shall keep them operational.

shall be

the information
2. The Community components of
exchange and communication systems
the
Community databases forming part of these systems, the
the software and the network connections
hardware,
which have to be common to all Member States in order
to ensure the interconnection and interoperability of the
systems, whether they are installed in the premises of the
Commission (or designated subcontractor) or of
the
Member States (or designated subcontractor).

3. The non-Community components of the information
the
exchange and communication systems
the
national databases forming part of
and
network connections between the Community
non-Community components
and
software
hardware which each Member State considers necessary
to ensure optimal use of
the
administration(cid:146).

shall be
these systems,

the systems throughout

and the

7. Article 14 shall be amended as follows:

(a)

the words (cid:145)Decision 91/341/EEC and(cid:146) shall be deleted
from paragraph 1;

(b) paragraph 5 shall be deleted.

8. The following Article shall be inserted:

(cid:145)Article 14a

Exchange of officials and seminars

shall
1. The Commission and the Member States
organise exchanges of officials. Each exchange shall focus
on a specific aspect of customs work and shall be
thoroughly prepared and subsequently evaluated by the
officials and authorities concerned.

shall

take the measures necessary to
Member States
their officials participate effectively in the
ensure that
they shall
the host authorities. To this end,
work of
authorise the officials taking part in exchanges to carry
out the formalities relating to the acts assigned to them.
Where circumstances so require, and in particular in
order to take account of the specific requirements of the
the competent
legal
authorities of the Member States may restrict the scope of
the said authorisation.

system of each Member State,

For the duration of the exchange, the official shall, in the
exercise of his duties, bear the same civil
liability as
national officials of the host authorities. Officials taking
part in an exchange shall be subject to the same rules on
professional confidentiality as the national officials of the
host country.

2. The Commission and the Member States
organise seminars
and Commission officials
representatives of the business and academic world(cid:146).

shall
to be attended by Member States
appropriate,

and, where

9. The following Articles shall be inserted:

(cid:145)Article 16a

Applicant countries’ participation

The applicant countries of central and eastern Europe
may take part in the programme in accordance with the
provisions of
the Europe Agreements concerning the
terms of such participation, as may Cyprus and Malta, in
so far as Community customs
In the
framework of the customs union, the programme shall
also be open to Turkey in so far as Community customs
law permits.

law permits.

The annual breakdown of appropriations dedicated to the
the programme shall be published in
co-financing of
Annex IV, part B, Section III of
the
European Union.

the budget of

Article 16b

Committee

Commission

be
for
responsible
1. The
shall
implementing the programme.
It shall be assisted to
this end by a management committee composed of
the representatives of
the Member States and chaired
by the representative of the Commission.

2. The representative of the Commission shall submit to
the committee a draft of the measures to be taken. The
committee shall deliver its opinion on the draft within a
time limit which the chairman may lay down according
to the urgency of
the matter. The opinion shall be
delivered by the majority laid down in Article 205(2) of
the Treaty in the case of decisions which the Council is
required to adopt on a proposal from the Commission.
The votes of the representatives of the Member States
within the committee shall be weighted in the manner set
out in that Article. The chairman shall not vote.

3.
If the European Parliament indicates, in a resolution
setting out the grounds on which it is based, that draft
implementing measures,
adoption of which is
the
contemplated and which have been submitted to the
management committee provided for in paragraph 1,
would exceed the implementing powers provided for in
this instrument, the Commission shall review the draft
measures. Taking the resolution into account and within
the
the
Commission may submit new draft measures
to the
committee, continue with the procedure or submit a
proposal to the European Parliament and the Council on

the procedure under way,

limits of

time

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C 317/15

the basis of the Treaty. The Commission shall inform the
the action
European Parliament and the committee of
which it
the
to take on the resolution of
European Parliament and of its reasons for doing so.

intends

opinion

4. Without prejudice to paragraph 3, the Commission
shall adopt measures which shall apply immediately.
if these measures are not in accordance with
However,
be
the
communicated by the Commission to the Council
forthwith.
the Commission may defer
application of the measures which it has decided on for a
period not exceeding three months from the date of
communication.

In that event,

committee,

shall

they

the

of

(b) The following paragraph shall be added:

(cid:145)4. The communication and final report referred to
in paragraph 3 shall analyse all the progress achieved
in the case of each measure in the programme.
They shall be accompanied by a report analysing
any kind of
and weaknesses of
the
customs computerisation systems
involved in the
implementation of the internal market.

strengths

for ensuring that

These accompanying reports shall set out any useful
treatment
proposals
is
the Community
reserved for operators throughout
of
and
customs
gathering
territory
the
information serves
the
the proper protection of
Community’s financial interests(cid:146).

identical

that

5. The Council, acting by a qualified majority, may take
a different decision within the time limit referred to in
paragraph 4(cid:146).

10. Article 17 shall be amended as follows:

(a) paragraphs 2 and 3 shall be

replaced by the

following:

(cid:145)2. Member States shall forward to the Commission:

11. Paragraph 1 of Article 18 shall be replaced by the

following:

(cid:145)1. Without prejudice to operations
financed under
other Community programmes, the financial framework
for the implementation of this programme for the period
1 January 1996 to 31 December 2002 is hereby set at
EUR 135 million in accordance with the arrangements set
out in the Annex.

The annual appropriations shall be authorised within the
limit of the financial perspective(cid:146).

(cid:151) by 31 December 2000 at the latest, an interim

report, and

12. The Annex shall be replaced by the text in the Annex to

this Decision.

(cid:151) by 31 December 2002 at the latest, a final report

Article 2

on the implementation of this programme.

Decision 91/341/EEC shall be repealed with effect from the
date of entry into force of this Decision.

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

Article 3

(cid:151) by 30 June 2001 at the latest, an interim report

on the implementation of this programme,

This Decision shall enter
publication in the Official Journal of the European Communities.

into force on the day of

its

(cid:151) by 30 June 2001 at the latest, a communication
on the desirability of continuing this programme,
if necessary, by an appropriate
accompanied,
proposal,

Article 4

This Decision is addressed to the Member States.

(cid:151) by 30 June 2003 at the latest, a final report on

the implementation of this programme.

Done at (cid:133)

These reports shall also be forwarded to the Economic
and Social Committee for information(cid:146).

For the European Parliament

The President

For the Council

The President

C 317/16

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4.11.1999

ANNEX

(cid:145)ANNEX

Breakdown of the financial framework referred to in Article 18(1)

1996

1997

1998

1999

2000

2001

2002

Total

(in million ECU/EUR)

Internal policies

Redeployment of internal market
appropriations

Training

Computerisation

Improvement of means of combating
fraud

External actions

(cid:151)

3,8

2,6

2,9

2,6

3,2

2,6

3,2

2,6

3,2

2,6

1,0

2,7

15,0

15,0

16,5

16,8

16,9

(cid:151)

1,9

1,8

2,7

1,5

1,9

1,5

1,5

1,5

1,5

1,5

1,5

1,5

1,5

18,9

10,4

83,9

9,3

12,5

Total

2,9

11,0

21,0

23,5

25,3

25,6

25,7

135,0(cid:146)

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STATEMENT OF THE COUNCIL’S REASONS

I.

INTRODUCTION

1. On 12 November 1998, the Commission submitted a proposal based on Article 95 (formerly
Article 100a) of the EC Treaty amending the Decision of 19 December 1996 adopting an action
programme for customs in the Community (Customs 2000) (1).

2. The European Parliament and the Economic and Social Committee delivered their opinions on 15

April 1999 (2) and 23/24 March 1999 respectively (3).

3.

In the light of those opinions, the Commission submitted an amended proposal on 2 June 1999
in accordance with Article 250(2) of the Treaty (4).

4. On 13 September 1999 the Council adopted a common position in accordance with Article 251

of the Treaty.

II. OBJECTIVE

The main aim of the Commission proposal is to extend until 31 December 2002 the 1996 Decision
which set up an action programme for customs valid until the end of the year 2000. The proposal
also goes further, since its intention is to combine in a single legal instrument and under a single
budget heading, various measures relating particularly to computerisation, vocational training and
technical assistance to certain third countries.

III. ANALYSIS OF THE COMMON POSITION

1. The content of Parliament’s amendment 1 is covered by the Decision adopted by the Council on
28 June 1999 laying down the procedures for the exercise of implementing powers conferred on
the Commission, and in particular Article 7 thereof (5).

2. The European Parliament’s amendment 2 was incorporated in the 13th recital in an adapted form.

3. Most of amendment 3 was accepted by the Council and is incorporated in the fourth recital.
However, the Council shared the Commission’s view that it did not seem appropriate in a legal
text to draw attention to the length of delays in the current process of computerising the transit
system.

4. Amendments 4, 6, 7, 9 and 10, which concern the recitals, were incorporated in full into the
included in the Commission’s amended

common position. Amendment 8, which was not
proposal, appears in an adapted form in the 15th recital (see comments in paragraph 5).

5. With regard to amendments 11 and 18 on committee procedure, the Council adopted a new
approach, which makes a distinction between matters of customs policy strategy on the one hand
and matters connected with implementation of the programme on the other. Customs strategy
will be drawn up in partnership by the Commission and the Member States in the Customs Policy
Committee, composed of Heads of Customs Administrations or their deputies. This is provided for
by the insertion of a new paragraph 2a in Article 1 of the Decision.

(1) OJ C 396, 19.12.1998, p. 13.
(2) OJ C 219, 30.7.1999, p. 409.
(3) OJ C 138, 18.5.1999, p. 1.
(4) OJ C 247 E, 31.8.1999, p. 28.
(5) OJ L 184, 17.7.1999, p. 23.

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The Commission will implement the programme, assisted by a management committee. This is
provided for by the insertion of a new Article 16b.

6. Amendments 12, 13, 14, 15, 16, 17 and 19 were all

incorporated in full

into the Council’s

common position.

7. As regards amendment 20, which deals with budget questions,

the Council agreed on a
compromise solution setting the financial framework for implementation of the programme at
EUR 135 million in accordance with arrangements and a breakdown set out in an annex to the
act.

8. Finally, the Council made a number of technical changes in the Commission proposal. These new

provisions relate to

(cid:151) Article 1(2): the title of the programme was changed to the Customs 2002 programme,

(cid:151) the new Article 13a(2): a reference was added to (cid:145)Community databases(cid:146),

(cid:151) the new Article 14a(1), second subparagraph: new provisions deal with the powers of officials

taking part in exchanges,

(cid:151) Article 17: the dates for the submission of reports by the Member States and the Commission

were changed.

IV. CONCLUSION

The Council feels that the common position is consistent with the aims of prolonging and extending
the Community action programme for customs. This new legal instrument must make it possible not
only to continue current actions, but also to expand certain particularly important measures, such as
computerisation of the transit systems, which is a crucial element in combating fraud.

With these aims in view, the Council adopted most of the European Parliament’s amendments.