European Parliament legislative resolution on the proposal for a European Parliament and Council regulation amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (COM(2003) 452 — C5-0345/2003 — 2003/0167(COD))
Date: 2004-04-20
Institutions: Committee on Legal Affairs, European Parliament
Subjects: EU law, administrative code, customs regulations, customs territory (EU), customs union, simplification of formalities

30.4.2004

EN

Official Journal of the European Union

C 104 E/129

Tuesday 20 April 2004

P5_TA(2004)0281

Community Customs Code ***I

European Parliament legislative resolution on the proposal for a European Parliament and Council
regulation amending Council Regulation (EEC) No 2913/92 establishing the Community Customs
Code (COM(2003) 452 (cid:1) C5-0345/2003 (cid:1) 2003/0167(COD))

(Codecision procedure: first reading)

The European Parliament,

(cid:1) having regard to the Commission proposal

to the European Parliament and the Council

(COM(2003) 452) (1),

(cid:1) having regard to Articles 251(2) and 26, 95, 133 and 135 of the EC Treaty, pursuant to which the

Commission submitted the proposal to Parliament (C5-0345/2003),

(cid:1) having regard to Rule 67 of its Rules of Procedure,

(cid:1) having regard to the report of the Committee on Legal Affairs and the Internal Market and the
opinion of the Committee on Citizens’ Freedoms and Rights, Justice and Home Affairs (A5-0255/
2004),

1.

Approves the Commission proposal as amended;

Calls on the Commission to refer the matter to Parliament again if it intends to amend the proposal

2.
substantially or replace it with another text;

3.

Instructs its President to forward its position to the Council and the Commission.

(1) Not yet published in the OJ.

P5_TC1-COD(2003)0167

Position of the European Parliament adopted at first reading on 20 April 2004 with a view to the
adoption of European Parliament and Council Regulation (EC) No …/2004 amending Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 26, 95, 133
and 135 thereof,

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

Having regard to the opinion of the European Economic and Social Committee (2),

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

(1) OJ C […], […], p. […].
(2) OJ C […], […], p. […].
(3) Position of the European Parliament of 20 April 2004.

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Whereas:

(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs
Code (1), as last amended by Regulation (EC) No 2700/2000 (2) lays down the rules for the customs
treatment of goods that are imported or to be exported.

(2)

It is necessary to establish an equivalent level of protection in customs controls on goods brought
into the Community. In order to achieve this objective, it is necessary to establish an equivalent
level of customs control in the Community and to ensure a harmonised application of customs con-
trols by the Member States, which have principal responsibility for the application of these controls.
Such controls should be based on commonly agreed standards and risk criteria for the selection of
goods and economic operators in order to minimise the occurrence of risks to the Community and its
citizens and to the Community’s trading partners. Member States and the Commission should there-
fore introduce an EU risk management framework to support a common approach so that priorities
are set effectively and resources are allocated efficiently with the aim of maintaining a proper balance
between customs controls and the facilitation of legitimate trade. Such a framework should also pro-
vide for common criteria and harmonised requirements for authorised economic operators and ensure
a harmonised application of such criteria and requirements. The establishment of a risk management
framework common to all Member States should not prevent them from controlling goods by means
of spot-checks.

(3) Risk-related information on import and export goods should be shared between the competent admin-
istrations of the Member States and the Commission. To this end, a common, secure system should be
set up, enabling the competent authorities to access, transfer and exchange this information in a
timely and effective manner. Such information may also be shared with third countries where an
international agreement provides for this.

(4) The conditions under which information provided by economic operators to customs may be dis-
closed to other authorities in the same Member State, to other Member States, to the Commission,
or to authorities in third countries should be specified. To that end, it must be made clear that
Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the
protection of individuals with regard to the processing of personal data and on the free movement
of such data (3) and Regulation (EC) No 45/2001 of the European Parliament and of the Council of
18 December 2000 on the protection of individuals with regard to the processing of personal data
by the Community institutions and bodies and on the free movement of such data (4) apply to the
processing of personal data by the competent authorities and by any other authority receiving data
pursuant to the Community Customs Code.

(5)

In order to allow for appropriate risk-based controls, it is necessary to establish the requirement of
pre-arrival or pre-departure information for all goods entering into or leaving the Community customs
territory, except for goods passing through by air or ship without a stop within this territory. Such
information, which is normally supplied by international transporters, should be available before the
goods enter into or leave the Community customs territory. Different timeframes and rules can be set
according to the type of goods and the type of transport, for authorised economic operators, or where
an international agreement provides for special security arrangements. This requirement must also
be introduced with regard to goods brought into or out of a free zone in order to avoid security
loopholes. Controls relating to security matters should normally be carried out at the customs
offices of entry at the entry points to the Community, whereas those for duty collection or similar
purposes should normally be carried out at inland offices of import.

(6) Regulation (EEC) No 2913/92 should therefore be amended accordingly.

(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 311, 12.12.2000, p. 17.
(3) OJ L 281, 23.11.1995, p. 31. Directive amended by Regulation (EC) No 1882/2003 (OJ L 284, 31.10.2003,

p. 1).

(4) OJ L 8, 12.1.2001, p. 1.

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HAVE ADOPTED THIS REGULATION

Article 1

Regulation (EEC) No 2913/92 shall be amended as follows:

1.

Article 4 shall be amended as follows:

(a) The following points are inserted:

‘(4a)

‘customs office of entry’ means the customs office to which goods brought into the customs
territory of the Community must be conveyed without delay and at which they are to be subject
to appropriate risk-based entry control;

(4b)

‘customs office of import’ means the customs office where the formalities for assigning
goods brought into the customs territory of the Community to a customs-approved treatment
or use are to be carried out;

(4c)

‘customs office of export’ means the customs office where the formalities for assigning goods
leaving the customs territory of the Community to a customs-approved treatment or use are to
be completed;

(4d)

‘customs office of exit’ means the customs office to which goods must be presented before
they leave the customs territory of the Community and at which they are to be subject to
customs controls relating to the application of exit formalities;’

(b) Point 14 is replaced by the following:

‘14)

‘Customs controls’ mean specific acts performed by the customs authorities in order to ensure
the correct application of customs rules and other legislation governing the entry, exit, transit,
transfer and end-use of goods moved between the customs territory of the Community and
third countries and the presence of goods that do not have Community status. Such acts may
include examining goods, verifying declaration data and the existence and authenticity of elec-
tronic or written documents, examining the accounts of undertakings and other records, inspec-
ting means of transport, inspecting luggage and other goods carried by or on persons and carry-
ing out official inquiries and other similar acts.’

(c) The following points shall be added:

‘(25)

‘Risk’ means the likelihood of an event that may occur in connection with the international
movement of goods between the customs territory of the Community and third countries and
the presence of goods that do not have Community status, which:

(cid:1) prevents the correct application of Community or national measures; or

(cid:1) compromises the financial interests of the Community and its Member States; or

(cid:1) poses a threat to the Community’s security and safety, to public health, to the environment

or to consumers.

(26)

‘Risk management’ means the systematic identification and implementation of all measures
necessary for limiting exposure to risks. This includes activities such as collecting data and
information, analysing and assessing risk, prescribing and taking action and regular monitoring
and review of the process and its outcomes, based on international, Community and national
sources and strategies.’

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2.

A new Section 1a and new Article 5a shall be inserted:

‘Section 1a

Authorised Economic Operators

Article 5a

1.
Customs authorities, after consulting other competent authorities if necessary, shall grant,
subject to the criteria provided for in paragraph 2, the status of ‘authorised economic operator’ to
any economic operator established in the customs territory of the Community which applies for the
right to avail itself of a facilitation with regard to safety and security-related customs controls or a
simplified procedure provided for elsewhere in the customs rules.

Except where customs rules provide that a facilitation or simplified procedure is restricted to one or
more Member States, the status of ‘authorised economic operator’ shall, subject to the criteria laid
down in paragraph 2, be recognised by the customs administrations in all Member States.

2.

The criteria for accreditation as authorised economic operator shall include:

(cid:1) an appropriate record of compliance with customs requirements;

(cid:1) satisfactory commercial management and, where appropriate, transport records which permit

appropriate customs controls; and

(cid:1) appropriate security and safety standards.

The committee procedure shall be used to establish:

(cid:1) the rules for granting authorisations and authorising facilitations or simplified procedures

under paragraph 1;

(cid:1) the rules which establish which customs authority is competent to grant authorisation;

(cid:1) the rules for consultation with and provision of information to other customs authorities;

(cid:1) the rules under which authorisation of facilitations with regard to safety and security-related
customs controls may, in exceptional circumstances, be suspended by a customs authority;

(cid:1) the conditions under which the status of ‘authorised economic operator’ may be withdrawn;

and

(cid:1) the conditions under which the requirement of being established in the Community may be
waived for specific categories of authorised economic operators, taking into account, in particu-
lar, international agreements.’

3.

Article 13 shall be replaced by the following:

‘Article 13

1.
Customs authorities may, in accordance with the conditions laid down by the provisions in
force, carry out such controls as they deem necessary to ensure that customs rules and other legis-
lation governing the international movement of goods between the customs territory of the Com-
munity and third countries and the presence of goods that do not have Community status are
correctly applied. Customs controls for the purpose of verifying the correct application of Commun-
ity legislation may be carried out in a third country where this is authorised by international
agreement.

2.
Customs controls, other than spot-checks, shall be based on risk analysis using automated data
processing techniques, with the purpose of identifying and quantifying the risks and developing the
necessary measures to assess them, on the basis of criteria developed at national, Community and,
where available, international level.

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The implementing regulation shall establish a common risk management framework, common crite-
ria and priority control areas. Member States, in cooperation with the Commission, shall establish an
electronic system for the implementation of risk management.

3. Where controls are performed by authorities other than customs authorities, such controls
shall be performed in close coordination with the customs authorities, wherever possible at the
same time and place.

In the context of the controls provided for in this Article, customs and other competent auth-
4.
orities, such as veterinary and police authorities, may exchange data received in connection with the
international movement of goods between the customs territory of the Community and third coun-
tries and the presence of goods that do not have Community status. They may also communicate
such data to the customs authorities of Member States and the Commission, where this is required
for the correct application of relevant legislation, so as to protect the security of citizens and busi-
nesses or to detect or prevent irregularities. The communication of confidential data to customs and
other authorities (such as security agencies) of third countries shall be permitted only in the context
of an international agreement and provided that the data protection provisions in force, in particu-
lar Directive 95/46/EC and Regulation (EC) No 45/2001, are observed.’

4.

Article 15 shall be replaced by the following:

‘Article 15

All information which is inherently confidential or which is provided on a confidential basis shall be
subject to the duty of professional secrecy. It shall not be disclosed by the competent authorities with-
out the express permission of the person or authority providing it. The communication of information
shall, however, be permitted where the competent authorities are obliged to do so pursuant to the
provisions in force, particularly in connection with legal proceedings. Any disclosure or communi-
cation of information shall fully comply with prevailing data protection provisions, in particular
Directive 95/46/EC and Regulation (EC) No 45/2001.’

In Article 16 the words ‘control by the customs authorities’ shall be replaced by the words ‘cus-

5.
toms controls’.

Under Chapter 1 of Title III (Entry of goods into the customs territory) the following Articles shall be

6.
inserted:

‘Article 36a

1.
Goods brought into the customs territory of the Community, with the exception of goods car-
ried on means of transport which are merely passing through the territorial waters or airspace of
the customs territory without making a stop within this territory, shall be covered by a summary
declaration.

2.

Summary declarations shall be lodged at the customs office of entry.

Customs authorities may allow summary declarations to be lodged at another customs office, pro-
vided that the latter office immediately communicates the necessary particulars to the customs
office of entry or makes them available to it electronically.

Customs authorities may accept, instead of the lodging of a summary declaration, the lodging of a
notification and access to the summary declaration data in the operator’s computer system.

Summary declarations shall be lodged before goods are brought into the customs territory of

3.
the Community.

4.

The committee procedure shall be used to establish:

(cid:1) the deadline by which summary declarations must be lodged before goods are brought into the

customs territory of the Community;

(cid:1) the rules governing exceptions from and variations of the abovementioned deadline; and

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(cid:1) the conditions under which the requirement for a summary declaration may be waived or
adapted, according to special circumstances and applying to certain types of goods traffic,
modes of transport or economic operators or where international agreements provide for special
security arrangements.

Article 36b

The committee procedure shall be used to establish a common data set and format for the
1.
summary declaration, which shall contain the particulars necessary for risk analysis and the proper
application of customs controls, primarily for security and safety purposes, using, where appropri-
ate, international standards and commercial practices.

The summary declaration shall be made using a data processing technique. Commercial, port or
2.
transport information may be used, provided it contains the necessary particulars. Customs auth-
orities may accept paper-based summary declarations in exceptional circumstances, provided that
they apply the same level of risk management as that applied to summary declarations made
using a data processing technique.

The summary declaration shall be lodged by the person who brings the goods, or who assumes

3.
responsibility for the carriage of the goods, into the customs territory of the Community.

Notwithstanding the obligations of the person described in paragraph 3, the summary declar-

4.
ation may be lodged instead by:

(a) the person in whose name the person referred to in paragraph 3 acts; or

(b) any person who is able to present the goods in question or to have them presented to the

competent customs authority; or

(c) a representative of one of the persons referred to in paragraph 3 or points (a) or (b) of this

paragraph.

The persons referred to in paragraphs 3 and 4 shall, at their request, be authorised to amend
5.
one or more particulars in the summary declaration after it has been lodged. However, no amend-
ment shall be possible after the customs authorities:

(a) have informed the person who lodged the summary declaration that they intend to examine the

goods; or

(b) have established that the particulars in questions are incorrect; or

(c) have allowed the removal of the goods.

Article 36c

The customs office of entry may waive the lodging of a summary declaration in respect of
1.
goods for which a customs declaration is lodged before the deadline mentioned in Article 36a (3) or
(4). In such case, the customs declaration shall contain at least the data required for a summary
declaration and, until the declaration is accepted in accordance with Article 63, it shall have the
status of a summary declaration.

2.
Customs authorities may permit customs declarations to be lodged at a customs office of
import different from the customs office of entry, provided that such office immediately communi-
cates the necessary particulars to the customs office of entry or makes them available to it elec-
tronically.

3. Where customs declarations are lodged other than by means of a data processing technique,
customs authorities shall treat the data with the same degree of risk management as that applied to
summary declarations in electronic form.’

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In Articles 37(1) and 38(3) the words ‘control by the customs authority’ shall be replaced with the

7.
words ‘customs controls’.

Tuesday 20 April 2004

8.

Article 38(5) shall be replaced by the following:

‘5.
Paragraphs 1 to 4 and Articles 36a to 36c and 39 to 53 shall not apply to goods which
temporarily leave the customs territory of the Community while moving between two points in
that territory by sea or air, provided that they are carried by a direct route and by a regular air
or shipping service without a scheduled stop outside the Community customs territory.’

9.

Article 40 shall be replaced by the following:

‘Article 40

Goods entering the customs territory of the Community shall be presented to customs by the person
who brings them into that territory or, if appropriate, by the person who assumes responsibility for the
carriage of the goods following entry, with the exception of means of transport only passing through
the territorial waters or the airspace of the customs territory without a stop within this territory. The
person presenting the goods shall make a reference to the summary declaration or customs declar-
ation previously lodged in respect of the goods.’

10.

Title III, Chapter 3 shall be re-titled ‘Unloading of goods presented to customs’

11.

Articles 43 to 45 shall be deleted

12.

Article 170 (2) shall be replaced by the following:

Goods shall be presented to the customs authorities and undergo the prescribed customs for-

‘2.
malities where:

(a)

they have been placed under a customs procedure which is discharged when they enter a free
zone or free warehouse; however, where the customs procedure in question permits exemption
from the obligation to present goods, such presentation shall not be required;

(b)

they have been placed in a free zone or free warehouse on the basis of a decision to grant
repayment or remission of import duties;

(c)

they qualify for the measures referred to in Article 166 (b);

(d)

they enter into a free zone or free warehouse directly from outside the Community customs
territory.’

13.

Article 176 (2) shall be replaced by the following:

‘2. Where goods are transhipped within a free zone, the documents relating to the operation shall
be kept at the disposal of the customs authorities. The short-term storage of goods in connection with
such transhipment shall be considered to be an integral part of the operation.

For goods brought into a free zone directly from outside the Community customs territory or out of a
free zone directly leaving the Community customs territory, a summary declaration must be lodged in
accordance with Articles 36a to 36c.’

14.

Article 181 shall be replaced by the following:

‘Article 181

The customs authorities shall satisfy themselves that the rules governing exportation, outward pro-
cessing, re-exportation, suspensive procedures or the internal transit procedure, as well as the provi-
sions of Title V, are observed where goods are to leave the customs territory of the Community from a
free zone or free warehouse.’

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15.

In Article 182(3) first sentence the words ‘re-exportation or’ are deleted.

Under Title V (Goods leaving the customs territory of the Community) the following Articles shall

16.
be inserted:

‘Article 182a

Goods leaving the customs territory of the Community, with the exception of goods carried on
1.
means of transport which are merely passing through the territorial waters or airspace of the
customs territory without making a stop within this territory, shall be covered by either a customs
declaration or, where a customs declaration is not required, a summary declaration.

2.

The committee procedure shall be used to establish:

(cid:1) the deadline by which customs declarations or summary declarations must be lodged at the
customs office of export before the goods are taken out of the customs territory of the Com-
munity;

(cid:1) the rules governing exceptions from and variations of the abovementioned deadline and the

conditions under which the requirement for a summary declaration may be waived; and

(cid:1) the cases in which and the conditions under which goods leaving the customs territory of the

Community are not subject to either a customs declaration or a summary declaration,

according to special circumstances and applying to certain types of goods traffic, modes of trans-
port or economic operators or where international agreements provide for special security arrange-
ments.’

Article 2

This Regulation shall enter into force on the seventh day following that of its publication in the Official
Journal of the European Union.

Article 5a(2), Article 13(2) second subparagraph, Article 36a(4), Article 36b(1) and Article 182a(2)
shall apply as from the date of entry into force of this Regulation.

All other provisions shall apply once the implementing provisions for the abovementioned provisions
enter into force. However, electronic declaration and automated systems for the implementation of risk
management and for the electronic exchange of data between customs offices of entry, import, export
and exit, as provided for in Articles 13, 36a, 36b and 36c, must be in place within three years of these
provisions becoming applicable.

No later than two years after the provisions become applicable, the Commission shall evaluate any
request from a Member State for a deferral of the date specified in the previous paragraph for elec-
tronic declaration and automated systems for the implementation of risk management and for the elec-
tronic exchange of data between customs offices. The Commission shall submit a report to the Euro-
pean Parliament and the Council and propose, where appropriate, amendment of the date specified in
the second sentence of paragraph 3.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at …, on …

For the European Parliament
The President

For the Council
The President