Proposal for a Council Decision on the accession of the European Communities to the World Customs Organisation and the exercise of rights and obligations akin to membership ad interim
Date: 2007-05-14
Institutions: European Commission
Subjects: World Customs Organisation, customs cooperation, international organisation

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 14.5.2007 
COM(2007) 252 final 

2007/0087 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the accession of the European Communities to the World Customs Organisation and 
the exercise of rights and obligations akin to membership ad interim 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

1)  CONTEXT OF THE PROPOSAL 

110 

•  Grounds for and objectives of the proposal 

The  Council  of  the  European  Union  decided  on  19  March  2001  that  the  European 
Community  should  seek  membership  of  the  World  Customs  Organisation1.  It 
authorized the Commission to negotiate the membership of the European Community 
with  the  World  Customs  Organisation.  Based  on  this  Council  decision,  the  European 
Community submitted a request to the World Customs Organisation to become a full 
member in April 2001. 

120 

•  General context 

The issue of membership was discussed during the 2001 June sessions of the Council2 
of  the  World  Customs  Organisation  as  well  as  the  subsequent  World  Customs 
Organisation meetings of December 2001 and June 2002. At that time several countries 
opposed it. The Council of the World Customs Organisation in 2002 left the issue open 
waiting  for  a  political  solution  to  emerge.  Following  contacts  at  political  level,  the 
request  was  presented  again  at  the  meeting  of  the  Council  of  the  World  Customs 
Organisation  in  June  2006.  This  time  the  proposal  that  the  World  Customs 
its 
Organisation  opens  discussion  with 
membership  request  was  endorsed.  The  Council  of  the  World  Customs  Organisation 
and  subsequently  the  Policy  Commission  of  the  World  Customs  Organisation  in 
December  2006  examined  the  legal,  voting  and  budgetary  issues  pertinent  to  the 
membership of the European Community in the World Customs Organisation. 

the  European  Community  regarding 

Throughout the process, the Commission kept Member States informed in the Customs 
Policy  Group  regarding  the  developments  and  the  practical  consequences  of  the 
potential  membership  in  the  World  Customs  Organisation.  Currently  the  European 
Community  participates  in  those  World  Customs  Organisation  bodies  which  are 
created by other international conventions or agreements to which it is already a party 
(e.g. Valuation Agreement, Harmonised System, Revised Kyoto Convention, etc.). In 
the case of other bodies and meetings it can only participate as observer and in some 
cases a special invitation is required (e.g. Policy Commission meeting). 

As  member  of  the  World  Customs  Organisation,  the  European  Community  will  be 
entitled to participate fully in all World Customs Organisation bodies which are open 
to general membership and to be elected in bodies with elected membership. Customs 
matters are exclusive Community competence by virtue of the Treaty establishing the 
European  Community  and  secondary  legislation,  most  importantly  the  Community 
Customs Code. There is also some acquis in the area of customs cooperation related to 
customs  offences  and  other  matters  related  to  EU  Member  States  competences,  as 

1 

2 

The Convention establishing a Customs Co-operation Council (CCC) came into force in 1952. In 1994 
the CCC adopted the working name “World Customs Organization”, to more clearly reflect its scope. 
Presently the WCO has 171 members. 
The  Council  of  the  World  Customs  Organisation  is  the  highest  decision  making  body  of  the  World 
Customs Organisation, comprising all members at Head of Customs level. 

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regulated by title VI of the Treaty establishing the European Union. 

A  declaration  of  Community  competence  to  the  World  Customs  Organisation  in  the 
field of customs matters is necessary, and is attached herewith3. In all World Customs 
Organisation  bodies,  a  Community  position  will  be  established  for  matters  falling 
under  Community  competence.  For  matters  falling  under  national  competence,  EU 
Member States should strive to adopt a common position in order to ensure the unity of 
external  representation  of  the  Community  and  its  Member  States,  as  required  by  the 
case law of the European Court of Justice4.  

Coordinated Community positions will be established in the Council's Customs Union 
(Legislation and Policy) Working Party or in the Customs Code Committee. On issues 
subject to Community competence, the European Community casts a number of votes 
equal  to  the  number  of  its  EU  Member  States  in  line  with  established  practice  in  the 
World  Customs  Organisation  administered  Conventions  (e.g.  the  Revised  Kyoto 
Convention,  the  Istanbul  Convention)  and  the  World  Trade  Organisation5.  An 
exception  is  the  Harmonised  System  Convention,  where  the  European  Community, 
together with its Member States, as contracting party has only one vote. EU Member 
States will continue to pay their membership fees to the World Customs Organisation. 
This was recognised by the Council in its decision of 19 March 2001. 

The  European  Community  will  pay  an  annual  contribution  to  the  World  Customs 
Organisation  to  strengthen  the  work  of  the  Organisation  and  to  cover  additional 
administrative expenses. The European Community contribution will be such that the 
combined  EU  Member  States  and  European  Community  contributions  to  the  World 
Customs Organisation reflect the weight and importance of the European Community 
in  international  trade  and  customs  matters.  The  overall  share  of  contribution  of  the 
European Community and EU Member States to the World Customs Organisation will 
also be comparable in relative terms to the combined contributions to the World Trade 
Organisation6. 

The  World  Customs  Organisation  will  have  to  modify  the  Convention  establishing  a 
Customs  Co-operation  Council  to  enable  accession  of  customs  and  economic  unions 
inter alia the European Community. The Council of the World Customs Organisation at 

3 

4 
5 

6 

7 
8 

In the case of the Revised Kyoto Convention Community competence was set out by a declaration in 
Annex  II  of  the  Council  decision  on  17  March  2003  concerning  the  accession  of  the  European 
Community  to  the  Protocol  of  Amendment  to  the  International  Convention  on  the  simplification  and 
harmonisation  of  customs  procedures  (Kyoto  Convention)  (2003/231/EC),  published  in  OJ  L86, 
3.4.2003.  Annex  II  sets  out  the  competences  as  required  by  the  Convention:  "(…)  the  European 
Community is competent for all matters governed by the body of the Convention and its General Annex, 
except for those matters not falling within its exclusive explicit or implicit competence as laid down in 
the  Treaty  establishing  the  European  Community  as  amended  and  within  secondary  Community 
legislation.". 
Opinion 1/94 of the ECJ, ECR 1994, I-5267 §108. 
Article IX, §1, third sentence, of the Marrakesh Agreement establishing the World Trade Organisation 
reads: "Where the European Communities exercise their right to vote they shall have a number of votes 
equal to the number of their EU Member States which are members of the World Trade Organisation. 
The  Community  contribution  would  bring  the  combined  contribution  of  the  EC  and  the  EU  Member 
States to less than 38% of the total of the World Customs Organisation, while in the case of the World 
Trade Organisation it amounts to about 42%, calculated on the basis of share of world trade. 
World Customs Organisation Council decisions require 2/3 majority of the members present. 
World Customs Organisation Council decision is expected to enter into force as of 1 July 2007. 

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its  109th/110th  session  of  June  2007  is  expected  to  adopt  a  decision7  to  amend  the 
Convention.  The  amendment  will  enter  into  force  after  all  World  Customs 
Organisation  members  have  given  written  notification  of  their  acceptance  of  the 
amendment. Once the Convention has been modified, the European Community will be 
able to deposit a legal instrument of accession. 

Furthermore the Council of the World Customs Organisation, at its 109th/110th session 
of  June  2007,  is  also  expected  to  adopt  a  decision,  in  order  to  allow  the  European 
Community  to  temporarily  exercise  the  rights  and  obligations  which  are  akin  to  a 
member's with immediate effect8 . Member States are called upon to support these two 
decisions  of  the  Council  of  the  World  Customs  Organisation  in  the  interest  of  the 
European Community. 

The European Community will be in a position to accept the interim status.  

139 

141 

•  Existing provisions in the area of the proposal 

There are no existing provisions in the area of the proposal. 

•  Consistency with the other policies and objectives of the Union 

Not applicable. 

2)  CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

•  Consultation of interested parties 

219 

not relevant 

•  Collection and use of expertise 

There was no need for external expertise. 

•  Impact assessment 

229 

230 

o 
Improved  international  recognition  of  the  EC  competence  in  the  field  of  the 
Customs policy. EC membership will enable the Community to fully exert its authority 
within the WCO and in bilateral relations. 

o 
Contribution  to  and  direct  influence  on  WCO  decision-making  progress.  In 
addition  to  the  traditional  activities  of  the  WCO  in  customs  areas,  where  the  EC  is 
already  a  Contracting  Party  to  a  number  of  WCO  conventions,  new  priorities  and 
activities  are  developed,  in  particular  in  the  areas  of  supply  chain  security  and 
combating counterfeiting and pirated goods. It is important for the Commission to fully 
influence the direction of these discussions.  

o 

o 

More effective co-ordination of Member States in the WCO. 

Raising the international image of the EC and that of the Commission.  

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3)  LEGAL ELEMENTS OF THE PROPOSAL 

305 

•  Summary of the proposed action 

The  objective  of  the  proposal  for  a  Council  decision  is  to  enable  the  Community 
membership in the World Customs Organisation. 

310 

•  Legal basis 

The legal basis is Article 133 in conjunction with Article 300 (2) first sentence thereof 
and second subparagraph thereof of the Treaty establishing the European Community 

329 

•  Subsidiarity principle 

The proposal falls under the exclusive competence of the Community. The subsidiarity 
principle therefore does not apply. 

Proportionality principle 

The proposal complies with the proportionality principle for the following reason. 

The  measure  proposed  is  necessary  for  creating  the  legal  basis  for  obtaining  the  EC 
membership at the WCO. 

The share of the combined Community and EU Member States financial contributions 
to the WCO will be comparable to that for the World Trade Organisation. 

•  Choice of instruments 

Proposed instruments: other. 

Other means would not be adequate for the following reason(s). 

According  to  Article  300  of  the  EC  Treaty,  the  signing,  and  the  conclusion  of  the 
agreements  shall  be  decided  on  by  the  Council,  acting  by  a  qualified  majority  on  a 
proposal from the Commission. The Council Decision is the appropriate instrument. 

4)  BUDGETARY IMPLICATION 

The budgetary implications include the annual financial contribution of the European 
Community  to  the  World  Customs  Organisation  as  set  out  in  the  attached  legislative 
financial statement 

331 

332 

341 

342 

401 

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2007/0087 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the accession of the European Communities to the World Customs Organisation and 
the exercise of rights and obligations akin to membership ad interim 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
133 thereof, in conjunction with Article 300(2), first subparagraph first sentence and second 
subparagraph thereof; 

Whereas: 

(1) 

(2) 

(3) 

the Council decided on 19 March 2001 to authorize the  Commission to negotiate  on 
behalf of the European Community, the accession of the European Community to the 
World Customs Organisation9, 

the  Convention  establishing  a  Customs  Co-operation  Council  is  expected  to  be 
amended by the Council of the World Customs Organisation at its 109th/110th session 
in  June  2007  to  allow  customs  or  economic  unions,  including  the  European 
Community to acquire membership of the World Customs Organisation, 

following  exploratory  talks  with  the  World  Customs  Organisation,  the  European 
Community  and  the  World  Customs  Organisation  examined  the  possibility  for  the 
European Community to exercise the rights and obligations akin to those of Members 
of  the  World  Customs  Organisation  pending  the  ratification  of  the  amended 
Convention  establishing  a  Customs  Co-operation  Council  by  all  Members  of  the 
World Customs Organisation, 

(4) 

the  European  Community  is  expected  to  be  in  a  position  to  assume  these  rights  and 
obligations in the framework of the Convention establishing a Customs Co-operation 
Council in matters of Community competence, 

(5) 

the EU Members States shall maintain their status in the World Customs Organisation, 

9 

The World Customs Organisation was established by Convention establishing a Customs Co-operation 
Council  (signed  on  15/12/1950).  The  Convention  came  into  force  in  1952.  In  1994  the  Customs  Co-
operation Council adopted the working name “World Customs Organization”, to more clearly reflect its 
scope. Presently the World Customs Organisation has 171 members. 

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(6) 

(7) 

(8) 

both  the  European  Community  and  its  Member  States  have  competence  in  the  areas 
covered  by  the  Convention  establishing  a  Customs  Co-operation  Council,  it  is 
therefore desirable for the European Community to become a Contracting Party to the 
Convention in order to carry out together the obligations laid down in the Convention 
and  exercise  together  the  rights  it  confers  in  cases  of  shared  competence  in  order  to 
guarantee the uniform application of the Convention, 

for  matters  falling  under  European  Community  competence  a  European  Community 
position  must  be  established.  For  matters  falling  under  national  competence  EU 
Member  States  should  strive  to  adopt  a  common  position  to  ensure  the  unity  of 
external representation of the European Community and its Member States, 

in  view  of  the  above  the  Council  should  adopt  the  necessary  decision  to  enable 
European Community membership to the World Customs Organisation and to provide 
for the exercise of rights and obligations akin to membership ad interim. 

HAS DECIDED AS FOLLOWS: 

1. 

2. 

1. 

2. 

Article 1 

Upon  entry  into  force  of  the  amendment to  the  Convention  establishing  a  Customs 
Co-operation  Council  allowing  the  European  Community  to  become  a  member  of 
that organization, the European Community shall express its consent to be bound by 
the amended Convention and thereby accede to the World Customs Organization. 

The Commission is hereby authorised to designate the person empowered to deposit 
the instrument of the formal notification to the depositor of the Convention in order 
to  bind  the  Community,  subject  to  the  fulfilment  of  the  procedural  requirements  of 
the EC Treaty. 

Article 2 

EU  Member  States  shall  vote  in  favour  of  the  Council  of  the  World  Customs 
Organisation  decisions  according  to  which  the  European  Community  shall,  as  an 
interim  measure,  be  granted  rights  akin  to  those  enjoyed  by  World  Customs 
Organisation Members, subject to the conditions contained therein. 

The European Commission shall submit a letter to the World Customs Organisation 
according to which the European Community accepts the rights and obligations akin 
to  those  of  World  Customs  Organisation  members  as  laid  down  in  the  World 
Customs  Organisation  Council  decision  pending  the  entry  into  force  of  the 
amendment of the Convention establishing a Customs Co-operation Council. 

3. 

The letter shall contain a declaration of competence as specified in Annex 1. 

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4. 

The  European  Community  shall  pay  an  annual  contribution  to  the  World  Customs 
Organisation to strengthen the work of the World Customs Organisation and to cover 
additional administrative expenses as of 1 July 2007. 

Done at Brussels, […] 

For the Council 
The President 
[…] 

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ANNEX 
Declaration of competence by the European Communities 
in matters covered by the Convention establishing a Customs Co-operation Council  

In  accordance  with  the  Treaty  establishing  the  European  Community,  as  amended,  this 
declaration  sets  out  the  competence  that  the  EU  Member  States  have  transferred  to  the 
Communities  in  matters  governed  by  the  Convention  establishing  a  Customs  Co-operation 
Council. 

The  exercise  of  competence  which  EU  Member  States  has  transferred  to  the  European 
Communities  pursuant  to  the  Treaties  is,  by  its  nature,  liable  to  continuous  change.  The 
European Communities therefore reserve the right to adjust the declaration. 

Policy area 

EC legislation 

Customs union, 
Common 
commercial policy, 

Customs cooperation 

Articles 23 to 27 of the Treaty establishing the European Community, 

Articles 131 to 134 of the Treaty establishing the European 
Community, 

Article 135 of the Treaty establishing the European Community 

Facilitation of 
customs procedures 

Council Regulation (EEC) No 2913/92 of 12 October 1992 
establishing the Community Customs Code 

Council decision of 17 March 2003 concerning the accession of the 
European Community to the Protocol of Amendment to the 
International Convention on the simplification and harmonisation of 
customs procedures (Kyoto Convention) (2003/231/EC) 

Directive 2002/6/EC of the European Parliament and of the Council 
on reporting formalities for ships arriving and/or departing from ports 
of the Member States of the Community 

Customs valuation 

Council Regulation (EEC) No 2913/92 of 12 October 1992 
establishing the Community Customs Code 

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying 
down provisions for the implementation of Council Regulation (EEC) 
No 2913/92 establishing the Community Customs Code 

Council Decision 80/271/EEC of 10 December 1979 concerning the 
conclusion of the Multilateral Agreements resulting from the 1973 to 
1979 trade negotiations (OJ L 71, 17.3.1980, p. 1) 

Origin 

Council Regulation (EEC) No 2913/92 of 12 October 1992 
establishing the Community Customs Code 

Council Decision 80/271/EEC of 10 December 1979 concerning the 

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conclusion of the Multilateral Agreements resulting from the 1973 to 
1979 trade negotiations (OJ L 71, 17.3.1980, p. 1) 

Several joint committee decisions with third countries, e.g. 
2006/343/EC: Decision No 2/2005 of the EC-Iceland Joint 
Committee of 22 December 2005 amending Protocol 3 to the 
Agreement, concerning the definition of the concept of originating 
products and methods of administrative cooperation 

Harmonised System, 
tariff classification 

87/369/EEC: Council Decision of 7 April 1987 concerning the 
conclusion of the International Convention on the Harmonized 
Commodity Description and Coding System and of the Protocol of 
Amendment thereto 

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff 
and statistical nomenclature and on the Common Customs Tariff 

Commission regulation (EC) No 1719/2005 of 27 October 2005 
amending Annex I to Council Regulation (EEC) No 2658/87 on the 
tariff and statistical nomenclature and on the Common Customs 
Tariff 

Tariff and quota 
matters 

Articles 26 and 133 of the Treaty establishing the European 
Community 

Council Regulation (EC) No 2505/96 of 20 December 1996 opening 
and providing for the administration of Community tariff quotas for 
certain agricultural and industrial products and amending Regulation 
(EC) No 3059/95 opening and providing for the administration of 
Community tariff quotas for certain agricultural and industrial 
products (first series 1996) 

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying 
down provisions for the implementation of Council Regulation (EEC) 
No 2913/92 establishing the Community Customs Code 

Council Regulation (EC) No 384/96 of 22 December 1995 on 
protection against dumped imports from countries not members of the 
European Community as amended 

Council Regulation (EC) No 2026/97 of 6 October 1997 on 
protection against subsidized imports from countries not members of 
the European Community as amended 

Council Regulation (EC) No 3285/94 of 22 December 1994 on the 
common rules for imports and repealing Regulation (EC) No 518/94 
as amended 

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Compliance and 
enforcement: 
drug precursors, 
fight against 
counterfeiting, 
cash control 

Council Regulation (EEC) No 2913/92 of 12 October 1992 
establishing the Community Customs Code 

Council Regulation (EEC) No 3677/90 of 13 December 1990 laying 
down measures to be taken to discourage the diversion of certain 
substances to the illicit manufacture of narcotic drugs and 
psychotropic substances 

Commission Regulation (EEC) No 3769/92 of 21 December 1992 
implementing and amending Council Regulation (EEC) No 3677/90 
laying down measures to be taken to discourage the diversion of 
certain substances to the illicit manufacture of narcotic drugs and 
psychotropic substances 

Council Regulation (EC) No 111/2005 of 22 December 2004 laying 
down rules for the monitoring of trade between the Community and 
third countries in drug precursors 

Council Regulation (EC) No 1383/2003 of 22 July 2003 concerning 
customs action against goods suspected of infringing certain 
intellectual property rights and the measures to be taken against 
goods found to have infringed such rights 

Regulation (EC) No 1889/2005 of the European Parliament and of 
the Council of 26 October 2005 on controls of cash entering or 
leaving the Community 

Supply chain 
security 

Regulation (EC) No 648/2005 of the European Parliament and of the 
Council of 13 April 2005 amending Council Regulation (EEC) No 
2913/92 establishing the Community Customs Code 

Transit, temporary 
admission  

Council Regulation (EEC) No 2913/92 of 12 October 1992 
establishing the Community Customs Code 

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying 
down provisions for the implementation of Council Regulation (EEC) 
No 2913/92 establishing the Community Customs Code 

Convention between the European Economic Community, the 
Republic of Austria, the Republic of Finland, the Republic of Iceland, 
the Kingdom of Norway, the Kingdom of Sweden and the Swiss 
Confederation, on a common transit procedure 

Council Decision (EEC) No 93/329 of 15 March 1993 concerning the 
conclusion of the Convention on Temporary Admission and 
accepting its annexes 

Council Regulation (EEC) No 719/91 of 21 March 1991 on the use in 
the Community of TIR carnets and ATA carnets as transit documents 

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Capacity building, 
technical assistance, 
training 

Treaty establishing the European Community Part Three: Community 
policies, Title XX: Development Cooperation 

Title XXI: Economic, Financial and Technical Cooperation with 
Third Countries 

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LEGISLATIVE FINANCIAL STATEMENT 

1. 

NAME OF THE PROPOSAL: COUNCIL DECISION ON THE ACCESSION OF THE 
EUROPEAN  COMMUNITIES  TO  THE  WORLD  CUSTOMS  ORGANISATION  AND  THE 
EXERCISE OF RIGHTS AND OBLIGATIONS AKIN TO MEMBERSHIP AD INTERIM 

2. 

ABM / ABB FRAMEWORK 

Policy Area(s) concerned and associated Activity/Activities: 

1403 International aspects of taxation and customs 

3. 

BUDGET LINES 

3.1. 

Budget  lines  (operational  lines  and  related  technical  and  administrative 
assistance lines (ex- B..A lines)) including headings: 

•  140303 Membership of international organisations in the field of customs and tax 

The creation of this budget line to be submitted to the Budget Authority in 2007. 

3.2. 

Duration of the action and of the financial impact: 

•  The  period  of  validity  of  the  legal  base runs  from  adoption  estimated  July  2007 

on.  

•  The payments will continue after 31/12/2013 

3.3. 

Budgetary characteristics: 

Budget 
line 

Type of expenditure 

New 

EFTA 
contribution 

Contributions 
from applicant 
countries 

Heading in 
financial 
perspective 

140303 

Non-comp 

Diff10 

YES 

NO 

NO 

No 4 

4. 

SUMMARY OF RESOURCES 

4.1. 

Financial Resources 

4.1.1. 

Summary of commitment appropriations (CA) and payment appropriations (PA) 

EUR million (to 3 decimal places) 

10 

Differentiated appropriations. 

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Expenditure type 

Section 
no. 

Operational expenditure11 

Commitment Appropriations 
(CA) 

8.1. 

Payment 
(PA) 

Appropriations 

Year 
2007 

2008 

2009 

2010 

2011 

2012 
and 
later 

Total 

a 

b 

0.5 

0.5 

1 

1 

1 

1 

1 

1 

1 

1 

2 

2 

6.5

6.5

Administrative expenditure within reference amount12 

Technical  &  administrative 
assistance (NDA) 

8.2.4. 

c 

TOTAL REFERENCE AMOUNT 

- 

- 

- 

- 

- 

- 

- 

Commitment Appropriations 

Payment Appropriations 

a+c 

b+c 

0.5 

0.5 

1 

1 

1 

1 

1 

1 

1 

1 

2 

2 

6.5

6.5

Administrative expenditure not included in reference amount13 

Human 
associated 
(NDA) 

resources 

and 
expenditure 

8.2.5. 

d 

- 

0.216 

0.216 

0.216 

0.216 

0.432 

1.296 

Administrative  costs,  other 
than  human  resources  and 
not 
associated 
included 
reference 
in 
amount (NDA) 

costs, 

8.2.6. 

e 

- 

0.014 

0.014 

0.014 

0.014 

0.028 

0.084 

Total indicative financial cost of intervention 

TOTAL  CA  including  cost 
of Human Resources 

TOTAL  PA  including  cost 
of Human Resources 

a+c
+d+
e 

b+c
+d+
e 

0.5 

1.23 

1.23 

1.23 

1.23 

2.46 

7.88

0.5 

1.23 

1.23 

1.23 

1.23 

2.46 

7.88

The amount mentioned in this financial statement refer only to the period covered by 
the Financial Framework 2007-2013 

Co-financing details 

If  the  proposal  involves  co-financing  by  Member  States,  or  other  bodies  (please 
specify  which),  an  estimate  of  the  level  of  this  co-financing  should  be  indicated  in 
the table below (additional lines may be added if different bodies are foreseen for the 
provision of the co-financing): 

EUR million (to 3 decimal places) 

11 
12 
13 

Expenditure that does not fall under Chapter xx 01 of the Title xx concerned. 
Expenditure within article xx 01 04 of Title xx. 
Expenditure within chapter xx 01 other than articles xx 01 04 or xx 01 05. 

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n + 1 

n + 2 

n + 3 

n + 4 

Year 
n 

n  +  5 
and 
later 

Total 

Co-financing body 

…………………… 

TOTAL  CA  including  co-
financing 

f 

a+c
+d+
e+f 

4.1.2.  Compatibility with Financial Programming 

x 

Proposal is compatible with existing financial programming. 

(cid:133) 

(cid:133) 

Proposal  will  entail  reprogramming  of  the  relevant  heading  in  the  financial 
perspective. 

Proposal  may  require  application  of  the  provisions  of  the  Interinstitutional 
Agreement14 (i.e. flexibility instrument or revision of the financial perspective). 

(cid:133)  A provision has been foreseen in the APS 2008 decision for the accession of 

the European Communities to the World Customs Organisation. 

4.1.3.  Financial impact on Revenue 

x 

Proposal has no financial implications on revenue 

(cid:133) 

Proposal has financial impact – the effect on revenue is as follows: 

4.2. 

Human Resources FTE (including officials, temporary and external staff) – see 
detail under point 8.2.1. 

Annual requirements 

Year 
2007 

2008 

2009 

2010 

2011 

2012 
and 
later 

Total  number  of  human 
resources 

0 

2 

2 

2 

2 

2 

5. 

CHARACTERISTICS AND OBJECTIVES 

5.1. 

Need to be met in the short or long term 

With  the  membership  to  the  World  Customs  Organisation,  EC  will  assume  a  role 
which is commensurate with its responsibilities in Customs policy areas. 

14 

See points 19 and 24 of the Interinstitutional agreement. 

EN 

15 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5.2. 

Value-added  of  Community  involvement  and  coherence  of  the  proposal  with 
other financial instruments and possible synergy 

Currently  the  EC  participates  in  those  WCO  bodies  which  are  created  by  other 
international conventions or agreements to which it is already a party (e.g. Valuation 
Agreement, Harmonised System, Revised Kyoto Convention, etc.). 

As  member  to  the  WCO,  the  EC  would  be  entitled  to  participate  fully  in  all  WCO 
bodies  which  are  open  to  the  general  membership,  notably  Council  of  the  WCO, 
Permanent Technical Committee, Enforcement Committee, etc., and to be elected to 
WCO  bodies  with  elected  membership,  notably  Policy  Commission,  Finance 
Committee, Audit Committee. 

5.3. 

Objectives, expected results and related indicators of the proposal in the context 
of the ABM framework 

5.4.  Method of Implementation (indicative) 

x 

Centralised Management 

x 

directly by the Commission 

(cid:133) 

indirectly by delegation to: 

(cid:133) 

executive Agencies 

(cid:133) 

bodies set up by the Communities as referred to in art. 185 of the 
Financial Regulation 

(cid:133) 

national public-sector bodies/bodies with public-service mission 

(cid:133) 

Shared or decentralised management 

(cid:133)  with Member states 

(cid:133)  with Third countries 

(cid:133) 

Joint management with international organisations (please specify) 

Relevant comments: None 

6. 

MONITORING AND EVALUATION 

6.1.  Monitoring system 

Reporting  in  the  Annual  Activity  Report  (AAR)  of  Taxation  and  Customs  Union 
Directorate General 

EN 

16 

   EN 

 
6.2. 

Evaluation 

6.2.1.  Ex-ante evaluation 

Council  decision  of  19  March  2001  to  start  negotiations  to  obtain  membership  to 
WCO  

6.2.2.  Measures taken following an intermediate/ex-post evaluation (lessons  learned from 

similar experiences in the past) 

Lessons  learned  from  Community  membership  to  FAO  and  other  international 
organisations. 

6.2.3.  Terms and frequency of future evaluation 

Non applicable 

7. 

ANTI-FRAUD MEASURES  

Participation to WCO Finance and Audit Committees 

EN 

17 

   EN 

 
8. 

DETAILS OF RESOURCES 

8.1. 

Objectives of the proposal in terms of their financial cost 

Commitment appropriations in EUR million (to 3 decimal places) 

Type of 
output 

Av. 
cost 

Year 2007 

Year 2008 

Year 2009 

Year 2010 

Year 2011 

Year 2012 and 
later 

TOTAL 

No. 
output
s 

Total 
cost 

No. 
output
s 

Total 
cost 

No. 
output
s 

Total 
cost 

No. 
output
s 

Total 
cost 

No. 
output
s 

Total 
cost 

No. 
output
s 

Total 
cost 

No. 
output
s 

Total 
cost 

(Headings  of 
Objectives, 
actions 
and 
outputs  should 
be provided) 

OPERATION
AL 
OBJECTIVE 
No.1 15 
Membership 

Action 
1Membership 

- Output 1  Contribution 

TOTAL COST 

0.5 

0.5 

1 

1 

1 

1 

1 

1 

1 

1 

2 

2 

6.5 

6.5 

15 

As described under Section 5.3 

EN 

18 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
8.2. 

Administrative Expenditure 

8.2.1.  Number and type of human resources 

Types of post 

Staff to be assigned to management of the action using existing and/or 
additional resources (number of posts/FTEs) 

Year 2007  Year 2008  Year 2009  Year 2010  Year 2011  Year 2012 

Officials or 
temporary 
staff16 (XX 01 
01) 

A*/AD 

B*, 
C*/AST 

Staff  financed17  by  art. 
XX 01 02 

Other  staff18  financed by 
art. XX 01 04/05 

TOTAL 

- 

- 

- 

- 

- 

2 

- 

- 

- 

2 

2 

-. 

-. 

-. 

2 

2 

- 

- 

- 

2 

2 

- 

- 

- 

2 

2 

- 

- 

- 

2 

8.2.2.  Description of tasks deriving from the action 

Preparation, coordination and representation of Community position in the WCO  

8.2.3. 

Sources of human resources (statutory) 

(cid:133) 

Posts currently allocated to the management of the programme to be replaced 
or extended 

x 

Posts pre-allocated within the APS/PDB exercise for year 2008 : 1 AD post 

(cid:133) 

Posts to be requested in the next APS/PDB procedure 

X 

(cid:133) 

Posts  to  be  redeployed  using  existing  resources  within  the  managing  service 
(internal redeployment) : 1 AD post 

Posts required for year n although not foreseen in the APS/PDB exercise of the 
year in question 

8.2.4.  Other  Administrative  expenditure  included  in  reference  amount  (XX  01  04/05  – 

Expenditure on administrative management) 

Budget line 

(number and heading) 

EUR million (to 3 decimal places) 

Year 
2007 

Year 
2008 

Year 
2009 

Year 
2010 

Year 
2011 

Year 
2012  

and 

TOTAL 

16 
17 
18 

Cost of which is NOT covered by the reference amount 
Cost of which is NOT covered by the reference amount 
Cost of which is included within the reference amount 

EN 

19 

   EN 

 
 
 
 
                                                 
later 

1  Technical  and  administrative  assistance 
(including related staff costs) 

Executive agencies19 

Other 

technical 

and 

administrative 

assistance 

- intra muros  

- extra muros 

Total  Technical 
assistance 

and 

administrative 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

8.2.5.  Financial cost of human resources and associated costs not included in the reference 

amount 

EUR million (to 3 decimal places) 

Type of human resources 

Year 
2007 

Year 
2008 

Year 
2009 

Year 
2010 

Year 
2011 

Year 
2012 

and later 

Officials  and  temporary  staff 
(XX 01 01) 

- 

0.216 

0.216 

0.216 

0.216 

0.216 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

Staff  financed  by  Art  XX  01 
02  (auxiliary,  END,  contract 
staff, etc.) 

(specify budget line) 

cost 

Total 
Resources 
costs 
amount) 

(NOT 

and 

of  Human 
associated 
reference 

in 

- 

0.216 

0.216 

0.216 

0.216 

0.216 

Calculation– Officials and Temporary agents 

108,000 EUR per year per official /temporary staff 

Calculation– Staff financed under art. XX 01 02 

Non applicable  

19 

Reference should be made to the specific legislative financial statement for the Executive Agency(ies) 
concerned. 

EN 

20 

   EN 

 
 
 
 
 
 
 
 
 
 
                                                 
8.2.6. Other administrative expenditure not included in reference amount 

EUR million (to 3 decimal places)

Year 
2007 

Year 
2008 

Year 
2009 

Year 
2010 

Year 
2011 

Year 
2012 

and 
later 

TOTAL 

XX 01 02 11 01 – Missions 

- 

0.002 

0.002 

0.002 

0.002 

0.004 

0.012 

XX  01  02  11  02  –  Meetings  & 
Conferences 

XX 01 02 11 03 – Committees20  

XX  01  02  11  04  –  Studies  & 
consultations 

XX 01 02 11 05 - Information systems 

2  Total  Other  Management  Expenditure 

(XX 01 02 11) 

3  Other  expenditure  of  an  administrative 
nature (specify including reference to 
budget line) 

Total  Administrative  expenditure,  other 
than  human  resources  and  associated 
costs (NOT included in reference amount) 

0.012 

0.012 

0.012 

0.012 

0.024 

0.072 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

0.014 

0.014 

0.014 

0.014 

0.028 

0.084 

- 

- 

- 

- 

- 

- 

- 

0.014 

0.014 

0.014 

0.014 

0.028 

0.084 

Calculation - Other administrative expenditure not included in reference amount 

1,000 EUR per mission  

The  membership  will  entail  two  meetings  of  the  Expert  group  International  Affairs  for 
coordination of EC position.Meetings : travel expenses for 27 experts. 

20 

Specify the type of committee and the group to which it belongs. 

EN 

21 

   EN