COMMISSION STAFF WORKING DOCUMENT [Anti-smuggling Action Plan] Accompanying the document Communication from the Commission to the Council and the European Parliament Stepping up efforts to fight against cigarette smuggling and other forms of illicit trade in tobacco products– A comprehensive EU Strategy
Date: 2013-06-06
Institutions: European Commission
Subjects: fight against crime, illicit trade, interinstitutional cooperation (EU), tax evasion, tobacco

EUROPEAN 
COMMISSION 

Brussels, 6.6.2013  
SWD(2013) 193 final 

COMMISSION STAFF WORKING DOCUMENT 

[Anti-smuggling Action Plan] 

Accompanying the document 

Communication from the Commission to the Council and the European Parliament  

Stepping up efforts to fight against cigarette smuggling and other forms of illicit trade in 
tobacco products– A comprehensive EU Strategy  

{COM(2013) 324 final} 

EN 

   EN 

 
 
 
 
  
 
COMMISSION STAFF WORKING DOCUMENT 

[Anti-smuggling Action Plan] 

Accompanying the document 

Communication from the Commission to the Council and the European Parliament  

Stepping up efforts to fight against cigarette smuggling and other forms of illicit trade in tobacco products– A comprehensive EU Strategy  

Action  Description 

Timeline 

Responsible 

Outcome Indicator 

1 

Measures to decrease incentives 

1.1 

Aligning definition 
of excisable 
tobacco with 
customs definitions  

Propose  revisions  of  Council  Directive  2011/64/EU 
of  21  June  2011  on  the  structure  and  rates  of  excise 
duty  applied  to  manufactured  tobacco  and  Council 
Directive  2008/118/EC  of  16  December  2008 
concerning  the  general  arrangements  for  excise  duty 
including 
and 
aligning the definitions of excisable tobacco products 
with CN definitions.  

repealing  Directive  92/12/EEC 

Mid- to long term / 
end 2014 

Commission 

Adoption of 
Commission proposal 

1.2. 

Travellers' 
allowances 

Prepare  report  to  the  Council  on  the  implementation 
of  the  current  rules,  accompanied  by  technical 
guidance  on  the  application  of  relief  thresholds  for 
travellers. 

Short-term / 
second half 2013 

Commission 

Publication of report 

EN 

2 

EN 

 
  
1.3 

Anti-forestalling  

Examine  the  need  for  rules  limiting  forestalling,  in 
particular  by  organising  a  workshop  to  discuss 
current  anti-forestalling  measures  and  related  best 
practice solutions with MS. 

Short-term / 
second half 2013 

Commission 

Workshop organised 

1.4 

Awareness raising   Organise  targeted  public  awareness  raising  actions 
using  modern  technologies  based  on  existing  good 
examples  emphasising  the  links  between  cigarette 
smuggling and organised crime.  

Mid-term / 2014 

Commission and 
interested Member 
States 

Number  of  awareness 
raising actions 

2.  

Measures to secure the supply chain 

Signature of the 
FCTC Protocol 

Present the proposal for the Council Decision on the 
signing on behalf of the EU of the FCTC Protocol.  

Short-term / 
June 2013 

Commission 

Signature  

2.1 

2.2 

Conclusion and 
implementation of 
the FCTC Protocol  

2.3 

Tobacco Products 
Directive  

Analyse  the  necessity  of  adopting  additional  EU 
legislation  to  ensure  compliance  with  supply  chain 
control provisions of the FCTC Protocol at EU level. 
Present  proposals  for  a  decision  of  the  European 
Parliament  and  of  the  Council  to  conclude  the 
Protocol  and  for  additional  necessary  legislative 
measures  to  ensure  compliance  with  the  FCTC 
provisions  as  far  as  matters  falling 
into  EU 
competences are concerned. 

Adoption  of  the  proposed  Directive  of  the  European 
Parliament  and  of  the  Council  on  the  approximation 
of the laws, regulations and administrative provisions 
of  the  Member  States  concerning  the  manufacture, 
presentation and sale of tobacco and related products 

Mid-term / 2014 

Commission 

Adoption of 
Commission proposals 

Mid-term / 2014 

European 
Parliament and 
Council 

Adoption 

EN 

3 

EN 

 
  
(COM(2012) 788 final, 2012/0366 (COD)).  

2.4 

Delegated acts 
provided for in the 
proposed Tobacco 
Products Directive 

Adoption  of  the  delegated  acts  provided  for  in  the 
proposed  Directive  (concerning 
technical  details 
relating to the compatibility between the tracking and 
tracing  systems,  the  standardisations  for  security 
features and data storage contracts). 

3. 

Measures to strengthen enforcement 

3.1 

Addressing challenges of EU enforcement authorities 

Mid- to long term / 
2014-2015 

Commission 

Adoption 

Risk Management 

3.1.1 

Action Plan on EU 
customs risk 
management and 
supply chain 
security  

Operational actions  

Preparation  of  an  Action  Plan  on  EU  customs  risk 
management and supply chain control following the 
Council  Conclusions  (to  be  adopted  under  Irish 
presidency).  

Council 
Conclusions: first 
half of 2013 

Action Plan: mid- 
term/ 2014 

Commission and 
Member States 

Action plan drafted 

3.1.2 

PCA on cigarettes  After the conclusion of the PCA prepare, on the basis 
of the results, recommendations to strengthen the EU 
capacity to identify cigarette smuggling. 

PCA conclusion: 
short-term / end 
2013  

Commission and 
Member States 

Recommendations 
agreed and 
implemented  

Recommendations: 
first quarter 2014 

Implementation: 
long-term 

EN 

4 

EN 

 
  
3.1.3 

JCO at Eastern 
Border 

Analyse the results of the complementary JCO at the 
Eastern  Border 
in  cooperation  with  Frontex, 
targeting cigarette smuggling.  

Short-term / first 
half 2013 

Commission and 
Member States 

Debriefing  meeting 
on JCO 

3.1.4 

Consignments 
from the UAE 

Better  target  illicit  consignments  sourced  from  the 
UAE. 

Mid- to long term / 
2014 -2015 

Commission and 
Member States 

Number of seizures 

3.1.5 

3.1.6 

Targeted action 
using mobile 
teams 

Suspicious 
transport 
companies 

3.1.7 

Improvement of 
JCOs 

3.1.8 

Samples of 
cigarettes and 
other tobacco 
products seizures 
made in the MS 

3.1.9 

Customs 
Laboratories 

Coordinate a specific action using EU mobile teams 
targeting main routes inside the EU. 

Mid-term 2014 

Commission and 
Member States  

Number of seizures  

Propose  a  targeted  action  on  suspicious  transport 
companies. 

Mid- to long term / 
2014-2015 

Resolve  the  problems  and  weaknesses  identified  in 
the  management, 
financing,  coordination  and 
follow-up of JCOs. 

Mid-term /2014 

Commission and 
interested 
Member States 

Member States 
and Commission 

Action completed 

Recommendations  

the 

Evaluate 
the 
information  obtained 
analysis  of  samples  of  cigarettes  and  other  tobacco 
products seized in the Member States. 

through 

Continuously 

Commission 

origin 

Identify 
of 
illicit  products  and 
analyse quality  

Encourage  and  promote 
the  cooperation  and 
involvement  of  customs  laboratories  in  the  analysis 
of seized tobacco products. 

Mid- to long term 

Commission and 
Member States 

Number  of  samples 
sent/results received 

EN 

5 

EN 

 
  
 
 
IT tools and equipment 

3.1.10  CIGINFO analysis  

Carry  out  regular  analysis  of  the  CIGINFO  data 
and  provide  a  comprehensive  report  to  MS,  in 
order  to  make  better  use  of  existing  data  and 
improve data quality.  

Long-term  and  on 
a yearly basis  

Commission 

Annual report based 
on CIGINFO Data 

3.1.11  CIGINFO data 
quality  

Improve  the  quality,  the  completeness  and  the 
timeliness  of  the  reported  data  which  serves  as  a 
basis for the analysis. 

Long-term / 
continuously  

Commission and 
Member States 

3.1.12  Special COCOLAF 
meeting on 
CIGINFO 

Organise a special meeting with Member States on 
how  to  improve  the  reporting  and  the  analytical 
work related to the CIGINFO.  

Short-term / second 
half 2013 

Commission 

3.1.13  Automated licence 
plate and container 
code recognition tool 
on Eastern Border 

3.1.14 

Identification of 
available 
programmes to 
modernise customs 

Interlink  and  centralise  the  information  obtained 
via  this  tool  in  order  to  make  it  available  to  the 
other Member States.  

Long-term  

Commission 

Assist  Member  States  in  identifying  available 
programmes  to  support  and  modernise  customs 
infrastructure,  equipment,  services  and  facilitate 
the  access  to  the  use  of  available  and  future 
funding instruments. 

Mid-term / 
continuously  

Commission 

Amount, 
and 
completeness 
accuracy 
data 
of 
reported  by  Member 
States 

Organisation  of 
the 
meeting  by  autumn 
2013  and  ensuring 
follow-up 

Interconnect the 
system and ensure 
access for all Member 
States 

Number of assistance 
requests answered 
and resolved 

3.1.15 

Internal coordination 
in using funding 

Improve internal coordination as regards Member 
States' applications to use available programmes.  

Mid-term / 
continuously  

Commission 

Number of 
coordination meetings 

EN 

6 

EN 

 
  
 
programmes 

3.1.16 

Identification of 
available resources 
for financing 
equipment for 
Customs 
Laboratories 

Provide  support  to  Member  States  in  identifying 
available  resources  for  financing  equipment  for 
to  buy 
the  Customs  Laboratories,  mainly 
and  other 
equipment 
for  DNA 
handheld 
sophisticated 
apparatus, development of mobile laboratories.  

analytical  methods, 

analysis 

and recommendations  

Short-term / second 
half 2013 

Commission 

Number  of  assistance 
requests 
answered 
and resolved 

Cooperation between authorities 

3.1.17  Exchange of 

strategic 
intelligence and 
threat analysis 
with FRONTEX 

Improved strategic 
information 
sharing with 
INTERPOL 

3.1.18 

Establish  regular  exchange  of  strategic  intelligence 
and 
the 
threat  analysis  with  FRONTEX  with 
objective of fighting against cross border crime. 

Mid-term/ by 
2014 and from 
then on a yearly 
basis 

Commission, 
FRONTEX 

Number of exchanges 

Improve strategic information sharing with Interpol, 
especially on the organised crime aspect. 

Mid-term/2014 

Commission, 
INTERPOL  

Number of 
information 
exchanges, meetings, 
conferences 

3.1.19  Reform of OLAF 

Regulation 

The pending review of the OLAF Regulation should 
be adopted as soon as possible. 

Short-term / 
mid-2013 

3.1.20  Reform of 
EUROPOL 
Regulation 

Adopt proposed new Regulation.  

Mid-term/2014 

European 
Parliament and 
Council 

European 
Parliament and 
Council 

Adoption 

Adoption 

EN 

7 

EN 

 
  
3.1.21  Reform of 

EUROJUST 

Adopt  new  Regulation  to  be  proposed  by  the 
Commission in summer 2013. 

Mid-term/ 2014 

European 
Parliament and 
Council 

Adoption 

3.1.22  Share intelligence 
under EUROSUR 

Share  intelligence  between  OLAF  and  FRONTEX 
under  the  EUROSUR  system  and  encourage  the 
participation  of  national  customs  authorities  in  this 
project. 

Long-term 

Commission, 
FRONTEX 

Regular  exchange  of 
intelligence 

Specific problem areas 

3.1.23  Greece  

Address  the  issue  of  Greece  being  a  major  entry 
point  in  the  context  of  the  Task  Force  Greece  and 
assist Greece in the context of the on-going technical 
assistance  to  the  reform  of  the  General  Secretariat 
for Public Revenue. 

Mid-term 2014 

Commission  

Discussion 
recommendations  

and 

Sharing of expertise and best practices  

Ensure consistency with the recommendations of the 
Project Group 5.1. 

Short-term / 
second half 2013  

Member 
and Commission  

States 

Actions implemented  

3.1.2
4 

Follow-up of the 
Project Group 5.1 
of the LT 
delegation. 

3.1.25  Specific trainings 

Discuss  and  assess  in  close  cooperation  with  the 
Member  States  the  need  for  specific  trainings  to  be 
financed  under  Hercule  III  and  ensure  a  coordinated 
approach. 

Short-term / 
second half 2013 
and continuously 

Commission, 
Member States, 
CEPOL, 
EUROPOL 

Commission 

Training  scheme  set 
up  

Study/report 
recommendations 

with 

3.1.2
6 

Exchange of best 
practices in tackling 

Assist  Member  States  in  sharing  best  practices  in 
tackling  customs  crime  and  corruption  including 

Mid-term / 
2014-2015  

EN 

8 

EN 

 
  
corruption and staff 
exchange 

through  providing  financial  assistance  for  staff 
exchange (under Hercule programme).  

3.2.   Enhance cooperation with major source and transit countries 

3.2.1  Raising the problem 

with source countries 
at political level 

Systematically  raise  the  issue  of  the  illicit  traffic 
in  tobacco  products  with  the  most  significant 
source and transit countries at political level. 

Continuous 

Commission, 
EEAS 

Number of meetings 

3.2.2 

Joint Action Plans on 
fighting the illicit 
trade in tobacco 
products 

Propose and implement joint action plans between 
the EU and main source countries. 

Long-term 

Commission  

Action Plans 
agreed/implemented 

3.2.3  Approximation of 

Eastern neighbours' 
tobacco excise 
structure and rates 

Monitor  closely  the  approximation  of  Eastern 
neighbours'  tobacco  excise  structure  and  rates  to 
the EU's, both through bilateral dialogue channels 
and via multilateral initiatives. 

Long-term 

Commission 

Number  of  meetings, 
initiatives, exchanges  

3.2.4  Strategic Frameworks 
for Customs 
Cooperation with 
Eastern neighbours 

3.2.5  Strategic Framework 
for Customs 
Cooperation with 
Belarus 

Implement the Strategic Frameworks for Customs 
Cooperation with Russia, Ukraine and Moldova. 

Continuous  

Commission 

Number  of  meetings, 
joint actions 

Negotiate  and  endorse  a  strategic  framework  for 
customs cooperation with Belarus. 

Mid-term / 2014   Commission 

Strategic 
signed/endorsed 

framework 

3.2.6  Administrative 

Sign  legally  non-binding  ACAs  between  OLAF  Short-term / 

Commission 

Arrangements signed 

Cooperation 

EN 

9 

EN 

 
  
 
Arrangements (ACAs) 
with Ukraine and 
Moldova 

3.2.7  ACAs with Russia and 

Belarus 

and customs authorities of Ukraine and Moldova. 

July 2013 

Negotiate  ACAs  with  the  customs  authorities  of 
Russia  and  Belarus  which  will  enable  sharing  of 
information  and  closer  cooperation  in  relation  to 
the illicit trade in tobacco products.  

Short- to mid 
term / 2013 -2014 

Commission 

Arrangements signed 

3.2.8  HL seminar on 

customs cooperation 
at the EU Eastern 
border 

Organise  a  high-level  seminar  on  customs 
cooperation at the Eastern border targeting, among 
others, the fight against smuggling of highly taxed 
goods. Its purpose will be to improve operational 
cooperation  and  the  implementation  of  the  FCTC 
Protocol. 

3.2.9  Technical assistance 
to key non-EU 
countries 

Provide  technical  assistance  to  non-EU  countries 
(European  Neighbourhood  Countries,  Western 
Balkans and Turkey) within the existing financing 
instruments for fighting illicit trade. 

3.2.1
0 

3.2.1
1 

EU liaison officers  

Anti-fraud provisions 
in relevant 
international 
agreements 

Examine  the  usefulness  of  posting  additional  EU 
liaison  officers  to  important  source  and  transit 
countries. 

Negotiate  provisions  on  customs  anti-fraud, 
in  customs 
mutual  administrative  assistance 
matters (MAA), and fight against organised crime 
for  Association  Agreements  (AAs),  Partnership 
and  Cooperation  Agreements  (PCAs)  and  Free 
Trade  Agreements  (FTAs)  to  be  concluded  with 
main source countries. 

Short-term / 
24-25 October 
2013 

Council 
Presidency, with 
the support of the 
Commission 

Organisation of 
seminar within the 
proposed time frame 

Continuous  

Commission 

Number of projects 
financed 

Short-term / 
second half 2013 

Commission 

Assessment and 
recommendations 

Continuous  

Commission 

Number of provisions 
inserted 

EN 

10 

EN 

 
  
 
3.2.1
2 

FCTC signature, 
ratification and 
implementation by all 
the non-EU 
parties/countries 

3.2.1
3 

Assistance for FCTC 
implementation 

signature, 

and 
Promote 
implementation  of  the  FCTC  by  all  the  non-EU 
parties/countries,  in  particular  the  main  source 
countries. 

ratification 

Mid- to long term 
2014 -2015 

Commission 

Number of meetings 

Contribute  financially  and 
technical 
assistance  to  the  WHO  FCTC  Secretariat  for  the 
implementation of the FCTC Protocol. 

through 

Mid-term/2014 

Commission 

Assistance 
implemented 

3.3 

Strengthening sanctions 

3.3.1.  Study on the lack of 
uniform approach on 
sanctions and the 
impact on illicit trade 
in tobacco products 

External  study  (financed  from  Hercule  funds) 
analysing existing penalties in the Member States 
and  the  way  they  are  applied  as  well  as  their 
impact on the illicit trade in tobacco products, also 
in order to analyse the transposition of the FCTC 
Protocol.  

Mid- to long term 
2014-2015 

Commission and 
Member States 

Presentation of study 

3.3.2  Proposal to 
approximate 
definitions of customs 
infringements and 
non-criminal sanctions 

3.3.3  PIF Directive 

Legislative  proposal 
approximation  of 
definitions  of  customs  infringements  and  non-
criminal sanctions. 

for 

Short-term / 
second half 2013 

Commission 

Adoption of 
Commission proposal  

Adoption  of  the  proposed  Directive  on  the  fight 
against  fraud  to  the  Union's  financial  interests  by 
means of criminal law (COM(2012)363 final). 

Mid-term / 2014 

European 
Parliament and 
Council 

Adoption 

EN 

11 

EN