Council Resolution of 30 May 2001 on a strategy for the Customs Union
Date: 2001-05-30
Institutions: Council of the European Union
Subjects: European Union, customs cooperation, customs formalities, customs regulations, customs union, simplification of formalities

15.6.2001

EN

Official Journal of the European Communities

C 171/1

I

(Information)

COUNCIL

COUNCIL RESOLUTION

of 30 May 2001

on a strategy for the Customs Union

(2001/C 171/01)

THE COUNCIL OF THE EUROPEAN UNION,

developing and applying procedures to promote trade and
to enhance the competitiveness of Europe;

RECALLING:

1. that the Lisbon European Council on 23 and 24 March
2000 set a central strategic goal for the Union to become,
the most competitive and dynamic
within a decade,
knowledge-based economy
capable of
sustainable economic growth with more and better jobs
and greater social cohesion,

in the world,

2. that the Tampere European Council of October 1999 stated
that serious economic crime increasingly has tax and duty
aspects,

3. the Interinstitutional Agreement of the European Parliament,
the Council and the Commission of 22 December 1998 on
common guidelines
drafting of
the
for
Community legislation (1),

quality of

and

fraud

4. that the customs authorities carry out controls to ensure
compliance with regulations in many central policy areas,
the financial
security and protection of
i.e. consumer
interests of the Community and the Member States; that
they play a fundamental role in combating smuggling,
activities which
counterfeit,
other
cross-border movements of goods;
comprise
an
that
field to this
contribution in the
important
combat
the
Treaty on the European Union; that the Conventions on
Mutual Assistance
and Cooperation between Customs
Administrations (Naples II) and on the use of information
Information
technology for customs purposes (Customs
System) are important new tools for this purpose, and

is made within the scope of Article 30 of

customs

illicit

5. that, while collecting duties and indirect taxes remain an
important
task, customs work is progressively shifting
emphasis to enforcing international trade regulations and

CONFIRMING the goals and measures recommended in the
Council Resolution of 25 October 1996 on the simplification
the Community’s customs regulations
and rationalisation of
and procedures (2) and Decision No 105/2000/EC of
the
European Parliament and of
the Council of 17 December
1999 amending Decision No 210/97/EC adopting an action
programme for customs in the Community (Customs 2000)
and repealing Council Decision 91/341/EEC (3);

RECOGNISING:

1. that a well-functioning system for customs clearance can
contribute effectively to strengthening the competitiveness
of the Union and is a precondition for a good business
climate; the increasing volume of international trade and
the need to ensure expeditious clearance mean that new
methods for customs clearance and customs controls have
to be developed, in which computerisation, risk analysis and
cooperation with economic operators are essential tools,

2. that the forthcoming enlargement of the European Union
will entail new challenges for customs authorities as well as
new opportunities for economic operators,

in third countries and,
cooperation with

3. the importance of close cooperation with customs auth-
that an
orities
extended
in
countries bordering on the Union can contribute actively
to smooth border crossing and a successful fight against
infringements in the customs field, and

in particular,

authorities

customs

4. that

it

is important

for the functioning of

the Internal
Market that both customs officials and economic operators
have access to adequate and relevant training in Community
information technology and modern working
legislation,
methods, and noting,
that a feasibility
study has concluded positively on the establishment of a
European Customs Academy;

in this context,

(1) OJ C 73, 17.3.1999, p. 1.

(2) OJ C 332, 7.11.1996, p. 1.
(3) OJ L 13, 19.1.2000, p. 1.

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Official Journal of the European Communities

15.6.2001

WELCOMES the Commission’s communication on a strategy for
the Customs Union;

ENDORSES its general thrust and LOOKS FORWARD TO receiving
concrete proposals;

2. the Commission’s objective to improve the quality and effi-
ciency of customs controls and to develop control methods
by increased use of risk analysis and audit techniques, while
recalling that the execution of customs controls remains the
responsibility of the Member States, and

AGREES:

1. that there is a need for such a strategy, based on mutual
values of openness,
flexibility, efficiency and cooperation
between customs authorities, to further the vision of them
functioning as if they were one,

2. that the full use of information technology in the Customs

Union is essential and that it therefore is necessary:

(a) to develop a credible, comprehensive strategy for the use
of information technology in customs activities and to
establish an interface between information networks;

(b) to provide mutual access to data bases, with due regard
for the relevant provisions concerning data protection in
the Community and in the Member States;

(c)

to develop and implement a broad-based programme for
computerisation of customs procedures; and

(d) to develop and implement programmes aimed at
exchanging information between customs authorities,
such as the new computerised transit system (NCTS)
and the Customs information system (CIS), as soon as
possible; and

3. that, in view of the role that customs authorities play in
collecting indirect taxes, coherent customs and tax actions
are of great importance, not least in combating tax fraud;

AGREES FURTHERMORE:

that a main objective must be to improve cooperation between
the customs authorities themselves, between customs auth-
orities and economic operators, and between customs auth-
orities and other agencies,
in order to guarantee equivalent
results from the application of customs legislation, and to
increase
acts
fraud and other
threatening the security of persons and goods efficiently;

ability to combat

their

3. the Commission’s intention to continue work to improve
information to economic
the quality and accessibility of
operators and the training of both customs officials and
economic operators;

EMPHASISES:

1. that the forthcoming enlargement of the European Union
the demand upon the Commission and the
increases
to
customs authorities of
the current Member States
the
cooperate closely with the customs authorities of
acceding States,
i.e. with a view to fostering equivalent
results of controls in all Member States, current and future,

2. that an essential condition for the customs authorities to be
able to fulfil their tasks in an efficient way is that there is a
well-developed cooperation with customs authorities
in
in particular with those in neighbouring
third countries,
areas,

3. that the customs authorities, by virtue of the variety of tasks
assigned to them, are
required to work both in a
Community context and in the context of customs coop-
eration in the framework of Title VI of
the Treaty on
European Union,

4. that customs plays a significant role in the fight against
cross-border crime through the prevention, detection and,
within the national competences of the customs services,
through investigation and prosecution of criminal activities
in the areas of fiscal fraud, money laundering, and traf-
ficking in drugs and other illegal goods; that the customs
authorities should further develop their operational coop-
eration and coordination, such as joint customs operations
based on a strategic approach; and that customs, police and
judicial authorities should cooperate effectively in order to
maintain and develop the European Union as an area of
freedom, security and justice,

NOTES WITH SATISFACTION:

1. that the Commission intends to pursue its work to simplify
customs regulations and procedures, and that a decisive part
of this work is continued computerisation and use of elec-
tronic means,

5. that a clear and unambiguous legislation that is known to
the users and applied by adequately trained officials is of
fundamental
importance, not only for legitimate trade to
flow smoothly but also for the combat against fraud to be
efficient,

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Official Journal of the European Communities

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a

thorough analysis of

6. that no steps towards outsourcing of the infrastructure of
the Customs Union should be taken by the Commission
without
consequences,
including the distribution of responsibilities, and that work
on any such externalisation must be done in close coop-
eration between the Commission and the Member States,
with due regard for the sovereignty of the Member States
as regards the organisation of their customs authorities, and

their

7. that

the Community customs legislation must provide a
framework for allowing economic operators in all
the
customs territory of the Community to benefit from equal
conditions of competition;

POINTS OUT:

1. that it is very important that the strategy for the customs
union remains in harmony with development and that the
strategy therefore should be evaluated in due course in the
light of experience gained, and

2. that experience shows that Community action programmes
in the customs field, in particular the Customs 2002 and the
OISIN programmes, are a good foundation for long-term
and simplify
work aiming to systematically improve
the same
customs regulations and procedures, while at
the customs
time securing an effective protection of
the
territory,
the Union,
the citizens and businesses of
Community’s own resources and the resources of
the
Member States;

INVITES THE COMMISSION:

1. to propose

customs

regulations

further
of

simplification, modernisation and
rationalisation
customs
procedures, bearing in mind the need both to promote
economic development and to ascertain effective controls,
and taking into consideration that it is necessary to involve
both customs authorities and economic operators at an
early stage,

and

2. to develop a broad-based programme for computerisation of
customs procedures and exchange of customs information,
as well as a credible strategy for the development and use of
information networks in customs activities, and

3. to make, within five years, an evaluation of the strategy for

the customs union;

WELCOMES in this context that the Commission has recently
made known its intention to make a proposal to the European
Parliament and the Council for a prolongation of the Customs
2002 programme, with a view to further improving the func-
tioning of the internal market;

INVITES THE MEMBER STATES to do their utmost for the strategy
for the customs union to be successfully accomplished;

INVITES THE COMMISSION AND THE MEMBER STATES:

1. to participate in actions against criminal activities and, as
appropriate, to coordinate their actions with those of other
authorities, in particular police and judicial authorities, and
to continue their efforts to reinforce the coherence between
customs and fiscal regulations, and

2. to take steps to strengthen cooperation both between the
in the European Union and with
customs authorities
customs authorities in third countries,
in particular with
those in neighbouring areas, with a view to facilitating
successfully
crossing procedures
smooth border
combating fraud; and

and

ENCOURAGES the economic operators to make the best use of
the information and training and the possibilities to cooperate
that the customs authorities offer.