COMMISSION STAFF WORKING DOCUMENT IMPLEMENTATION PLAN Accompanying the document Proposal for a Directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions
Date: 2013-12-13
Institutions: European Commission
Subjects: administrative offence, administrative procedure, administrative sanction, customs cooperation, customs fraud, customs harmonisation, customs inspection













EUR-Lex - 52013SC0515 - EN











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52013SC0515

COMMISSION STAFF WORKING DOCUMENT IMPLEMENTATION PLAN Accompanying the document Proposal for a Directive of the European Parliament and of the Council on the Union legal framework for customs infringements and sanctions /* SWD/2013/0515 final */









COMMISSION STAFF WORKING DOCUMENT
IMPLEMENTATION[1] PLAN
Accompanying the document
Proposal for a Directive of the
European Parliament and of the Council
on the Union legal framework for
customs infringements and sanctions
1. Introduction
The proposed Directive
on a Union legal framework on customs infringements and sanctions (hereinafter:
"the Directive") pursues the objective of an effective implementation
of customs law and its enforcement in the EU's customs union. This general
objective is to be reached through the introduction of a common nomenclature of
customs infringements and non-criminal sanctions in EU Member States. The
proper and timely transposition of the measures required may raise some
implementation challenges, concerning the different legal traditions of each Member State. The practical effect of the provisions of the proposed Directive may also
rest on the extent to which information can be successfully disseminated among
stakeholders.
The Commission's
services have thus laid down the present implementation plan, which identifies
implementation challenges and suggests a set of actions aimed at targeting
them. The measures, which are summarised in explanatory tables annexed to the
present plan, encompass both actions by the Commission and actions by the
Member States. The actions envisaged for Member States are meant to foster
cooperation with the Commission in view of easing transposition tasks and
foster better compliance with their obligations. The actions envisaged by the
Commission are meant to loyally assist and support the Member States in the
fulfilment of their tasks, as well as to monitor the implementation process. 
This Implementation
Plan is provided for information purposes only. It does not legally bind the
Commission on whether the identified actions will be pursued or on the form in
which they will be pursued. As regards Member State actions, the present
implementation plan does not create further legal obligations on the Member
States other than those stemming from the proposed Directive, in accordance
with the Treaties. It should be noted that possible adjustments and
modifications of the present plan could be necessary to reflect future
developments in the implementation of the proposed Directive.
2. Contact Point
The contact point
for information about the implementation plan and for cooperation in the
performance of the actions it suggests is the Commission's Directorate-General Taxation
and Customs Union (TAXUD) – Unit A2: General Customs Legislation. 
Functional mailbox: TAXUD-UNIT-A2@ec.europa.eu 
The contact persons
in unit A2 are:
ANABOLI Panayota
LIMAO Fernanda 
SALAZAR SANTA-FE
Didac
3. Deliverables and implementation challenges
Since
the aim of the proposed directive encompasses an approximation of Member States
legislation in an area where several differences have been identified, as
stated in the impact assessment report, some problematic issues in the
implementation of the proposed Directive may be expected. As regards these problematic
issues, three main challenges have been identified. These challenges are
explained in the following sub-sections alongside the suggested support actions
by the Commission and the Member States.
3.1. Providing
full implementation within the time-frame
Member
States have to ensure that national rules governing customs infringements and
sanctions comply with the proposed Directive. In order to comply with their
obligation, Member States may amend existing rules within their legal system or
lay down new specific rules.
The
monitoring of existing national rules applicable to customs infringements and
sanctions and the clear understanding of the obligations stemming from the
proposed Directive are crucial activities for a full and timely implementation.
Firstly, they will help understanding which existing rules are already in line
with the requirements of the proposed Directive. Secondly, they will facilitate
the assessment of what further amendments are necessary and appropriate to
ensure full compliance by the Member States. 
The
Commission should loyally cooperate with the Member States in the evaluation of
specific problems and in the development of tailored solutions to the problematic
issues that may arise. Member States should also assist the Commission by
transmitting information on the implementation measures undertaken, thus
enabling it to monitor the progress of the transposition process within the
time-frame. 
3.2. Exchange
of best practices 
In order to meet the
requirements of the proposed Directive, Member States may benefit from
experience from other administrations in a cross-exchange of best practices.
This should cover both the monitoring of existing measures and the
identification of better and more efficient solutions to the implementation
challenges arisen.
A constant exchange
of information is thus necessary, although it may in some instances be made
difficult by the specificities and differences of each national legal order.
The Commission is prepared to foster this process. Member States are thus
invited to enter into a constant dialogue with the Commission about the
problems encountered, the solutions devised, and the best practices already
available at national level. The Commission, on its part, should ensure adequate
availability and exchange of such information in order to ease the process and
allow better mutual understanding among the responsible actors at Member
States' level.
3.3 Providing
information to stakeholders
Both the Commission
and the customs authorities should provide information on the directive through
the consultation bodies representing the economic operators (e. g. for the
Commission the Trade Contact Group). Specific awareness actions such as
seminars and workshops can be organised by the Commission and the Member States
under C 2020 programme.
4. Support actions
4.1 Commission
Actions
a) Full
implementation within the time-frame 
·                        
The Commission should set up a working group to
exchange information on the transposition of the Directive. This group should make
available all information about the proposed Directive useful to clearly
identify the scope of the obligations for the Member States and by making
available all the useful preparatory documents.
·                        
Upon request by the relevant services within the
Member States, the Commission will offer advice on issues arisen. To this end,
the Commission identified a single contact point within its services that can
be reached through the functional address indicated below in point 2. The
Commission services will also be available to respond to such requests in
bilateral meetings.
b) Exchange of best practices 
·                        
The Commission will open a dedicated page on its
website, where transposition-related information will be published in order to
allow for comparison and cross-exchange of best practices. 
·                        
Should particular difficulties arise in several
Member States, the Commission may consider the set-up of a network to discuss
technical issues and recurring implementation challenges, in order to
facilitate the discussion among Member States and the exchange of best
practices. 
4.2 Member
States' Actions
a) Full implementation within the time-frame
·                        
Member States may at any moment inform the
Commission's services of specific challenges encountered and questions arisen
within the transposition effort, so as to allow the Commission to offer the
available information and assistance that they may require. Member States may
also informally consult the Commission's services on draft transposition
measures. 
·                        
In order to make it possible for the Commission
to monitor the transposition efforts made and the progress in the transposition
of the Directive within the time-frame, Member States should communicate to the
Commission the text of laws, regulations and administrative provisions adopted
to comply with the Directive (Article X of the proposed Directive), or the text
of already existing provisions that they consider to be in line with it. Such
provisions should contain a reference to the Directive or be accompanied by a
reference on the occasion of their official publication, in the form chosen by
the Member States.
·                        
Member States should transmit explanatory
documents showing which existing or new provisions implement the individual
measures set out in the proposed Directive. 
b) Exchange of best practices 
·                        
Member States should transmit
transposition-related information to the Commission and communicate any
significant implementation issue.
·                        
Where efficient solutions are already in place
under national law or have been introduced within the transposition of the
proposed Directive, Member States should inform the Commission so as to allow
it to offer specific examples to other Member States that may be facing similar
issues. 
c) Ensuring adequate information to
economic operators
•           Member States should organise awareness actions to
economic operators dealing with customs in a systematic basis, in order to
provide them with information about the new legislation to be introduced with
the directive's transposition.
ANNEX 1
Detailed
Implementation Plan
The following tables summarise the
implementation plan, and give a detailed overview of which actions are foreseen
to achieve its objectives, and the envisaged time-frame for the actions. 
A.        Actions
by the Commission to provide general assistance to the Member States
 Implementation challenge/Objective || Support action/Action || Timing 
 Full implementation within the time frame || Setting up a working group under C2020 programme, based on the previous C2013 Project Group on Customs Penalties, to exchange information on transposition || As soon as proposal is adopted 
 Hold meetings with Member States to closely monitor the implementation process || As soon as the directive enters into force 
 Issuing guidance documents || Before 1 May 2016 
 Eventual platform for exchange of good practise in implementation (e.g CIRCA-BC) || As soon as the directive enters into force 
B.        Actions
by the Member States to ensure smooth implementation 
 Implementation challenge/Objective || Support action/Action || Timing 
 Full implementation within the time-frame || Ensuring there is a network responsible for the directive's implementation phase || As soon as the directive enters into force 
 Communication of the specific provisions of the national legislation adopted to comply with the directive Communication of existing specific provisions that are considered already in line with the directive || Before 1 May 2016 
 Inform the Commission about any potential problems related to the transposition period || Transposition period 
 Exchange of best practices || Exchange of information with other Member States through the Commission about solutions to transposition issues || Transposition period 
 Ensuring adequate information to stakeholders || Develop awareness actions to economic operators on the new legislation transposing the directive || Before 1 May 2016 
[1]               This Implementation Plan is provided for information
purposes only. It does not legally bind the Commission on whether the
identified actions will be pursued or on the form in which they will be
pursued.