Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade
Date: 2008-01-15
Institutions: Council of the European Union, European Parliament
Subjects: customs cooperation, customs formalities, electronic government, exchange of information, information system, simplification of formalities

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DECISIONS ADOPTED JOINTLY BY THE EUROPEAN PARLIAMENT AND THE
COUNCIL

DECISION No 70/2008/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 15 January 2008

on a paperless environment for customs and trade

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

(2)

Having regard to the Treaty
Community, and in particular Articles 95 and 135 thereof,

establishing the European

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and
Social Committee (1),

(3)

Acting in accordance with the procedure laid down in Article
251 of the Treaty (2),

Whereas:

(1)

to Decision 2004/387/EC of

The Community and the Member States have committed
themselves, under the Lisbon Agenda, to increasing the
competitiveness of companies doing business in Europe.
Pursuant
the European
Parliament and of the Council of 21 April 2004 on
interoperable delivery of pan-European e-Government
services
and
citizens (IDABC) (3), the Commission and the Member
States should provide efficient, effective and interoperable
information and
the
exchange of information between public administrations
and Community citizens.

administrations, businesses

communication systems

to public

for

(1) OJ C 318, 23.12.2006, p. 47.
(2) Opinion of the European Parliament of 12 December 2006 (OJ C
317 E, 23.12.2006, p. 74), Council Common Position of 23 July
2007 (OJ C 242 E, 16.10.2007, p. 1) and Position of the European
Parliament of 11 December 2007 (not yet published in the Official
Journal).

(3) OJ L 144, 30.4.2004, p. 65, as corrected by OJ L 181, 18.5.2004,

p. 25.

(4)

(5)

The pan-European e-Government action, as provided for
by Decision 2004/387/EC, requires measures to increase
the efficiency of the organisation of customs controls and
ensure the seamless flow of data in order to make
customs clearance more efficient, reduce administrative
fraud, organised crime and
burdens, help to combat
intellectual
serve
terrorism,
increase the safety of
property and cultural heritage,
goods and the security of
trade and
enhance health and environmental protection. For that
information and communi-
purpose,
the provision of
for customs purposes is of
cation technologies (ICT)
crucial interest.

interests, protect

international

fiscal

The Council Resolution of 5 December 2003 on creating
a simple and paperless environment for customs and
trade (4), which followed on from the Commission
Communication on a simple and paperless environment
for customs and trade, calls upon the Commission to
draw up, in close cooperation with the Member States,
a multi-annual strategic plan for creating a coherent and
interoperable electronic customs environment
for the
Community. Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs
Code (5) requires the use of data processing techniques
for lodging summary declarations and for the electronic
exchange of data between customs authorities, with a
view to basing customs controls on automated risk-
analysis systems.

Accordingly, it is necessary to lay down the objectives to
be met in creating a paperless environment for customs
and trade, as well as the structure, means and time limits
for doing so.

this Decision in
The Commission should implement
close
is
cooperation with the Member States.
therefore necessary to specify the respective responsi-
bilities and tasks of the parties concerned and to make
provision as to how costs are to be shared between the
Commission and the Member States.

It

(4) OJ C 305, 16.12.2003, p. 1.
(5) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

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(6)

(7)

(8)

(9)

for

the

and

Community

in Decision No 253/2003/EC of

The Commission and the Member States should share
responsibility
national
components of
the communication and information
exchange systems, in accordance with the principles set
the European
out
the Council of 6 February 2003
Parliament and of
adopting an action programme for customs
in the
Community (Customs 2007) (1) and taking account of
Decision No 2235/2002/EC of the European Parliament
and of the Council of 3 December 2002 adopting a
Community programme to improve the operation of
taxation systems
(Fiscalis
in the
programme 2003-2007) (2).

internal market

To ensure compliance with this Decision and consistency
between the different systems to be developed,
is
necessary to establish a monitoring mechanism.

it

Regular reports by Member States and the Commission
should provide information on the progress of imple-
mentation of this Decision.

In order to achieve a paperless environment, there is a
need for close cooperation between the Commission,
customs authorities and economic operators. To facilitate
that cooperation,
the Customs Policy Group should
ensure the coordination of the activities necessary for
the implementation of this Decision. Consultation with
economic operators should take place at both national
and Community level at all stages of the preparation of
those activities.

(10) Acceding countries and candidate countries should be
permitted to participate in those activities, with a view
to preparing for accession.

(11)

Since the objective of this Decision, namely the creation
of a paperless environment
for customs and trade,
cannot be sufficiently achieved by the Member States
and can therefore, by reason of its scale and effects, be
better achieved at Community level, the Community may
in accordance with the principle of
adopt measures,
subsidiarity as set out
In
accordance with the principle of proportionality, as set
out in that Article, this Decision does not go beyond
what is necessary in order to achieve that objective.

in Article 5 of

the Treaty.

(12)

The measures necessary for the implementation of this
Decision should be adopted in accordance with Council
Decision 1999/468/EC of 28 June 1999 laying down the
procedures for
implementing powers
the exercise of
conferred on the Commission (3).

(1) OJ L 36, 12.2.2003, p. 1. Decision as amended by Decision No

787/2004/EC (OJ L 138, 30.4.2004, p. 12).

(2) OJ L 341, 17.12.2002, p. 1. Decision as amended by Council Regu-

lation (EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1).

(3) OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision

2006/512/EC (OJ L 200, 22.7.2006, p. 11).

(13)

In particular, the Commission should be empowered to
extend the time limits set out in Article 4(2), (3) and (5)
of this Decision. Since those measures are of general
to amend non-essential
scope
and
they must be adopted in
elements of
accordance with the regulatory procedure with scrutiny
provided for in Article 5a of Decision 1999/468/EC,

are
designed
this Decision,

HAVE ADOPTED THIS DECISION:

Article 1

Electronic customs systems

The Commission and the Member States shall set up secure,
interoperable and accessible electronic customs
integrated,
the exchange of data contained in customs
systems
declarations, documents accompanying customs declarations
and certificates and the exchange of other relevant information.

for

The Commission and the Member States shall provide the
structure and means for the operation of
those electronic
customs systems.

Article 2

Objectives

The electronic customs systems referred to in Article 1

1.
shall be designed to meet the following objectives:

(a)

to facilitate import and export procedures;

(b) to reduce compliance and administrative costs and to

improve clearance times;

(c)

to coordinate a common approach to the control of goods;

(d) to help ensure the proper collection of all customs duties

and other charges;

(e)

to ensure the rapid provision and receipt of relevant infor-
mation with regard to the international supply chain;

(f)

to enable the seamless flow of data between the adminis-
trations of exporting and importing countries, as well as
between customs
and economic operators,
authorities
allowing data entered in the system to be re-used.

The integration and evolution of electronic customs systems
shall be proportionate to the objectives set out in the first
subparagraph.

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The objectives

subparagraph of
2.
paragraph 1 shall be achieved by at least the following means:

in the first

set out

(a)

the harmonised exchange of information on the basis of
internationally accepted data models and message formats;

(b) the re-engineering of customs and customs-related processes
with a view to optimising their efficiency and effectiveness,
to their simplification and to reducing the costs of customs
compliance;

(c)

the offering to economic operators of a wide range of elec-
tronic customs services enabling those operators to interact
in the same way with the customs authorities of any
Member State.

3.
For the purposes of paragraph 1, the Community shall
promote the interoperability of electronic customs systems
with the customs systems of third countries or of international
organisations and the accessibility of electronic customs systems
to economic operators in third countries, with a view to
level where
creating a paperless environment at international
provided for under international agreements and subject
to
proper financial arrangements.

Article 3

Data exchange

Article 4

Systems, services and time limits

1. Member States shall, in cooperation with the Commission,
the following electronic customs systems
make operational
according to the requirements and time limits set out in the
legislation in force:

(a) systems for

import and export

interoperating with the
system for transit and enabling the seamless flow of data
from one customs
the
Community;

system to another

throughout

identification and registration for economic
(b) a system of
interoperating with the authorised economic
operators
operators system and enabling those economic operators
interactions with
for all
to register only once
customs authorities
taking
throughout
into account existing Community or national systems;

their
the Community,

(c) a system for the authorisation procedure,

including the
information and consultation process, the management of
certificates for authorised economic operators and the regis-
tration of those certificates in a data base accessible by
customs authorities.

1.
The electronic customs systems of the Community and
the Member States shall provide for the exchange of data
between the customs authorities of
the Member States and
between those authorities and the following:

2. Member States shall, in cooperation with the Commission
and by 15 February 2011, establish and make operational the
common customs portals providing economic operators with
the information needed for customs transactions in all Member
States.

(a) economic operators;

(b) the Commission;

(c) other administrations or official agencies involved in the
international movement of goods (hereinafter other admin-
istrations or agencies).

the European Parliament and of

2.
fully
Any disclosure or communication of data shall
comply with prevailing data protection provisions, in particular
Directive 95/46/EC 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 (1) 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 (2).

(1) OJ L 281, 23.11.1995, p. 31. Directive as amended by Regulation

(EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1).

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

The Commission shall, in cooperation with the Member
3.
States and by 15 February 2013, establish and make operational
an integrated tariff environment enabling connection to other
import and export related systems in the Commission and the
Member States.

The Commission shall,

4.
in partnership with the Member
States in the Customs Policy Group and by 15 February 2011,
evaluate the common functional specifications for:

(a) a framework of single access points, enabling economic
operators to use one single interface to lodge electronic
customs declarations, even if
the customs procedure is
carried out in another Member State;

(b) electronic interfaces for economic operators enabling them
to conduct all customs-related business, even if several
Member States are involved, with the customs authorities
of the Member State where they are established; and

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(c) single window services providing for the seamless flow of
data between economic operators and customs authorities,
between customs authorities and the Commission, and
between customs authorities and other administrations or
agencies, and enabling economic operators to submit all
information required for import or export clearance to
customs,
including information required by non customs-
related legislation.

5. Within three years of a positive evaluation of the common
functional specifications referred to in paragraph 4(a) and (b),
the Member States shall, in cooperation with the Commission,
endeavour to establish and make operational the framework of
single access points and the electronic interfaces.

6.
The Member States and the Commission shall endeavour
to establish and make operational a framework of single
window services. The evaluation of the progress achieved in
this area shall be included in the reports
referred to in
Article 12.

The national components of electronic customs systems

3.
shall comprise in particular the following:

(a)

the national functional and technical system specifications;

(b) the national systems, including databases;

(c) network connections between customs authorities and
economic operators, and between customs authorities and
other administrations or agencies, within the same Member
State;

(d) any software or equipment which a Member State considers

necessary to ensure full use of the system.

Article 6

Tasks of the Commission

The Commission shall, in particular, ensure the following:

7.
The Community and the Member States shall provide for
due maintenance of and the required improvements to the
systems and services referred to in this Article.

(a)

the coordination of
deployment, operation and support of
components, as regards electronic customs systems;

the setting-up, conformance testing,
the Community

Article 5

Components and responsibilities

Electronic customs systems shall consist of Community

1.
components and national components.

(b) the coordination of the systems and services provided for in
relating to

relevant projects

this Decision with other
e-Government at Community level;

(c)

the completion of the tasks allocated to it under the multi-
annual strategic plan provided for in Article 8(2);

customs

The Community components of

2.
systems shall comprise in particular the following:

electronic

(a) related feasibility studies and common functional and

technical system specifications;

(b) common products and services,
common reference systems
related information;

including the necessary
for customs and customs-

(c) services of

the Common Communications Network and
the Member

for

Common Systems Interface (CCN/CSI)
States;

(d) the coordination activities performed by the Member States
and the Commission when implementing and operating
electronic
the Community
common domain;

systems within

customs

(d) the coordination of the development of Community and
national components with a view to a synchronised imple-
mentation of projects;

(e)

the coordination at Community level of electronic customs
services and single window services with a view to their
promotion and implementation at national level;

(f)

the coordination of training needs.

Article 7

Tasks of the Member States

The Member States

1.
following:

shall,

in particular,

ensure

the

(a)

the coordination of
deployment, operation,
components, as regards electronic customs systems;

the setting-up, conformance testing,
the national

and support of

(e)

the coordination activities performed by the Commission
when implementing and operating electronic
customs
systems within the Community external domain, excluding
services designed to meet national requirements.

(b) the coordination of the systems and services provided for in
relating to

relevant projects

this Decision with other
e-Government at national level;

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(c)

the completion of the tasks allocated to them under the
multi-annual strategic plan provided for in Article 8(2);

The Commission shall,

in partnership with the Member
2.
States in the Customs Policy Group, draw up and keep updated
a multi-annual strategic plan allocating tasks to the Commission
and to the Member States.

(d) the regular provision to the Commission of information
regarding the measures taken to enable their respective
authorities or economic operators to make full use of elec-
tronic customs systems;

Article 9

Resources

(e)

the promotion and implementation at national level of elec-
tronic customs services and single window services;

1.
For the purposes of establishing, operating and improving
electronic customs systems in accordance with Article 4, the
Community shall make available the human, budgetary and
technical resources required for the Community components.

(f)

the necessary training for customs officials and other
competent officials.

2. Member States shall estimate and communicate annually
to the Commission the human, budgetary and technical
resources needed to comply with Article 4 and with the
multi-annual strategic plan provided for in Article 8(2).

3.
If there is a risk that an action envisaged by a Member
State in relation to the setting-up or operation of electronic
customs systems might compromise the overall interoperability
or functioning of those systems, that Member State shall inform
the Commission thereof prior to taking such action.

Article 8

Strategy and coordination

The Commission shall,

1.
States in the Customs Policy Group, ensure the following:

in partnership with the Member

(a)

the determination of
development phases;

strategies,

required resources and

(b) the coordination of all activities

related to electronic
customs, in order to ensure that resources, including those
already used at national and Community level, are used in
the best and most efficient manner;

(c)

the coordination of legal, operational, training and IT devel-
opment aspects, as well as the provision of information to
customs authorities and economic operators as to those
aspects;

(d) the coordination of
parties concerned;

the implementation activities of all

(e)

the compliance by the parties concerned with the time
limits set out in Article 4.

2.
For the purposes of establishing, operating and improving
electronic customs systems in accordance with Article 4, the
Member States shall make available the human, budgetary and
technical resources required for the national components.

Article 10

Financial provisions

1. Without prejudice to the costs to be borne by third
countries or international organisations within the framework
of Article 2(3), costs relating to the implementation of this
Decision shall be shared between the Community and the
Member States in accordance with the provisions of paragraphs
2 and 3 of this Article.

The Community shall bear the costs relating to the design,
2.
the
installation, operation and maintenance of
acquisition,
Community components
in
referred to in Article 5(2),
accordance with the Customs 2007 Programme laid down in
Decision No 253/2003/EC and any successor programme
thereto.

3. Member States shall bear the costs relating to the setting
up and operation of the national components referred to in
Article 5(3), including interfaces with other administrations or
agencies and economic operators.

4. Member States shall enhance their cooperation with a
view to minimising costs by developing cost sharing models
and common solutions.

Article 11

Monitoring

1.
The Commission shall take all the necessary steps to verify
that measures financed from the Community budget are being
carried out in compliance with this Decision and that the results
obtained are consistent with the objectives set out in the first
subparagraph of Article 2(1).

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The Commission shall,

in partnership with the Member
2.
States in the Customs Policy Group, regularly monitor the
progress made by each Member State and by the Commission
towards compliance with Article 4, with a view to determining
in the first subparagraph of
whether the objectives set out
Article 2(1) have been achieved and how the effectiveness of
the activities involved in the implementation of electronic
customs systems may be improved.

Article 12

Reports

1. Member States shall regularly report to the Commission
on their progress with each task allocated to them under the
multi-annual strategic plan referred to in Article 8(2). They shall
notify the Commission of the completion of any of those tasks.

No later than 31 March of each year, the Member States
2.
to the Commission an annual progress report
shall submit
covering the period 1 January to 31 December of
the
preceding year. Those annual reports shall be based on a
format established by the Commission in partnership with the
Member States in the Customs Policy Group.

3.
No later than 30 June of each year, the Commission shall,
on the basis of the annual reports referred to in paragraph 2,
establish a consolidated report evaluating the progress made by
Member States and the Commission in particular
towards
compliance with Article 4, and the possible need for an
extension of the time limits set out in Article 4(2),
(3) and
(5), and submit that report to the parties concerned and to
the Customs Policy Group for further consideration.

the

Additionally,

consolidated report

4.
referred to in
paragraph 3 shall contain the results of any monitoring visits
that may be carried out. It shall also contain the results of any
other controls and may set out the methods and criteria for use
in any later evaluation, in particular evaluation of the extent to
which electronic customs systems are interoperable and how
they are functioning.

The Commission and the Member States shall each set up a
consultation mechanism bringing together a representative
selection of economic operators on a regular basis.

Article 14

Acceding or candidate countries

as

inform the countries which have been
The Commission shall
the
recognised
preparation, development and deployment of the systems and
services provided for in Article 4, and shall allow them to
participate therein.

countries of

acceding or

candidate

Article 15

Implementing measures

Extensions of the time limits set out in Article 4(2), (3) and (5)
shall be adopted in accordance with the regulatory procedure
with scrutiny referred to in Article 16(2).

Article 16

Committee

The Commission shall be assisted by the Customs Code

1.
Committee.

2. Where reference is made to this paragraph, Article 5a(1)
to (4), and Article 7 of Decision 1999/468/EC shall apply,
having regard to the provisions of Article 8 thereof.

Article 17

Entry into force

This Decision shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

Article 18

Addressees

This Decision is addressed to the Member States.

Article 13

Consultation with economic operators

Done at Strasbourg, 15 January 2008.

The Commission and the Member States shall regularly consult
economic operators at all stages of
the preparation, devel-
opment and deployment of the systems and services provided
for in Article 4.

For the European Parliament
The President

H.-G. PÖTTERING

For the Council
The President

J. LENARČIČ