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# 52012DC0791

**COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the State of the Customs Union /\* COM/2012/0791 final \*/**

  

TABLE OF CONTENTS

1........... THE EU CUSTOMS UNION....................................................................................... 3

1.1........ Introduction.................................................................................................................... 3

1.2........ The customs union acquis: over 40
years of evolution....................................................... 4

1.2.1..... Legislation...................................................................................................................... 4

1.2.2..... Policy and strategic objectives......................................................................................... 5

1.3........ The customs union 2012: in the
service of the EU............................................................ 5

1.3.1..... Services to business and society...................................................................................... 5

1.3.2..... The customs union in figures............................................................................................ 6

1.3.3..... A European success story............................................................................................... 7

1.4........ Governance and functioning............................................................................................ 7

1.4.1..... Activities and processes.................................................................................................. 7

1.4.2..... Inputs............................................................................................................................. 8

1.4.3..... Governance.................................................................................................................... 8

2........... EVALUATION OF THE CUSTOMS UNION............................................................. 9

2.1........ External pressures........................................................................................................... 9

2.2........ Internal pressures............................................................................................................ 9

3........... CUSTOMS UNION 2020 – THE WAY
FORWARD................................................ 10

3.1........ Complete the modernisation.......................................................................................... 11

3.2........ Assessing gaps, setting
priorities.................................................................................... 11

3.3........ Improve efficiency and
effectiveness through reform of the governance of the customs union     13

4........... CONCLUSION.......................................................................................................... 14

COMMUNICATION FROM THE COMMISSION TO
THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL
COMMITTEE

on the State of the Customs Union

1.           THE
EU CUSTOMS UNION

1.1.        Introduction

The European Union's (EU) customs union[1] is one of the most successful
examples of European integration and European policy. It has served as a stable
foundation for economic integration and growth in Europe for over four decades.
Its legal basis has proved robust and flexible in terms of both expanding
geographical area and scope of tasks. It has been one of the frontrunners in
the public sector to begin a full-scale modernisation with a view to
pan-European e-government services. In international rankings, certain EU
customs administrations regularly rank among the top globally.[2]

However, rankings also reveal that not all
links in the chain are performing equally well. Furthermore, while the
legislation to be applied is the same, the outcome of its implementation is
not. Signs have emerged that the customs union is facing serious challenges in
the way that it functions. These challenges translate into potentially
dampening the overall effectiveness of the customs union in protecting and
serving the EU. They translate into inefficiencies, waste and mismatch of needs
and availability of resources. They translate into an uneven service level and
suboptimal overall protection of EU borders.

The customs union is an exclusive EU
competence[3],
and the responsibility for implementing customs legislation is primarily that
of the Member States[4].
However, some of the challenges the customs union is facing clearly stem from
the increasing globalisation of trade, business models and logistics, as well
as globalisation of crime and other threats. Furthermore, while the benefits of
the customs union are commonly shared, the cost of its implementation is not
evenly distributed: due to reasons of history, geography and trade routes, some
Member States carry a disproportionate share of the burden.

The reality is that in such an
interconnected world, the Member States on their own and in isolation from the
rest of the EU are no longer able to effectively address the challenges of
globalisation. General observations of the EU situation[5] describe well also the
challenges and need for response for the customs union: globalisation demands
more European unity, more unity demands more integration and accepting that we are
all "in the same boat".

The objectives of this Communication are to: – Highlight the value added and fundamental importance of the services that the customs union provides as a foundation for growth, competitiveness and security of the Single Market and the European Union; – Acknowledge that the customs union is facing challenges that require a European response; – Outline a course of action to counter these challenges and provide a more performing, robust and unified customs union by 2020.

1.2.        The
customs union acquis: over 40 years of evolution

1.2.1.     Legislation

In 1968, the customs union first and foremost abolished customs
duties at national borders and put in place a uniform system for taxing imports
from outside the EEC. The initial setting up of the common customs tariff and
of common rules on origin and customs valuation was eventually complemented by
directives or regulations concerning various areas of customs legislation like
customs procedures, customs formalities and controls as well as customs debt
and guarantees. The most significant change in the acquis, in the
context of the establishment of the Single Market in 1993 and beyond the mere
removal of internal borders for goods was the codification of those various
pieces of legislation in a single, directly applicable legal basis. Although
the public perceived the onset of a borderless Europe as the disappearance of
customs, it in fact underlined the very importance of effective customs
supervision at the common external border.

The centrepieces of the customs union acquis since 1993 have
then been the comprehensive and directly applicable Community Customs Code[6] and Common Customs Tariff[7], and their successive amendments.
Furthermore, a series of topical legal instruments including regulations on
intellectual property rights (IPR) enforcement[8],
drug precursors[9],
cultural goods[10],
cash controls[11],
market surveillance[12]
or pieces of legislation aiming at protecting citizens and the environment[13] provide a substantial and
directly applicable legal basis for enforcement of rules in those fields by
customs in the EU.

1.2.2.     Policy
and strategic objectives

In 2008, the Strategy for the Evolution of the Customs Union[14] established the strategic
objectives of the customs union as 1) protecting the EU and 2) supporting EU
competitiveness. These objectives remain valid today and into the future. These
objectives should be achieved in a uniform and efficient manner, by applying efficient
and effective control, and by cooperating closely among the customs
administrations and with other authorities, with business [15]as well as with international
partners.

International cooperation is a key
strategic element of EU customs policy. Multilaterally, for example in the
context of the World Customs Organisation and the World Trade Organization, the
EU promotes the development and implementation of international standards,
notably in the area of security, trade facilitation and customs simplification.
Bilaterally, the EU aim has been to work actively with the main trading
partners to address the customs related challenges, for example on trade
facilitation, rules of origin, IPR enforcement, supply chain security and the
fight against fraud.

1.3.        The
customs union 2012: in the service of the EU

1.3.1.     Services
to business and society

Customs is the only public authority having a complete overview and
control responsibility for all the goods passing through the external borders
of the EU, which, once released for free circulation by customs somewhere in
the EU, can move freely within any part of the EU customs territory. Due in
part to this unique positioning, the role of the customs union has
significantly evolved and its tasks increased manifold since 1968. It has
become a significant service provider for business and society, and today EU
customs serves a wide range of operational objectives. While remaining an
authority with revenue collection responsibility towards the EU and Member States, customs is increasingly called upon in its role as law enforcement authority
to protect the security and safety of the EU. It increasingly acts as a
guardian of the integrity of the internal market for goods, as well as enforcer
of many other government interests at the external border.

The customs union is the operational arm of much of the EU's
commercial policy measures, and implements numerous international agreements in
relation to the trade flows of the EU. Furthermore, due to the effectiveness of
stopping undesired or risky goods from third countries before they are
placed on the market in the EU, a significant and growing range of government
agencies expect customs to enforce their policies at the border. They expect
application of formalities and controls at the external borders provided for in
customs legislation to also serve to control for requirements of other
legislation as well[16].
Customs is therefore increasingly serving as a comprehensive "guardian of
the internal market", including the enforcement of legislation related for
example to public health, consumer protection, the environment and agriculture.
The customs union also explicitly contributes to internal security objectives[17]. Table 1 illustrates the range
of services that the customs union provides to the EU in 2012.

Table 1: services provided by the EU customs union in 2012

Services provided to Governments (EU & national) || Services provided to society || Services provided to business

Collection of revenues for EU & national governments || Protection against terrorism & criminal organisations (reduce money laundering, supply chain security) || Protect the level playing field for companies and goods in equal situations across the EU

Implementation of customs /trade policies and legislation (at land/sea/air) || Protection of health (human & animal health, e.g. drugs, product safety etc.) || Minimum necessary physical and procedural intrusion of trade flows, e.g. simplified procedures, single window, one-stop shop

Implementation of (parts of) non-customs policies and legislation (e.g. on health, safety) by customs authorities || Enforcement of respect for the rule of law || Support to the competitiveness of EU companies, e.g. tariff suspensions

Information on trade flows and actors involved for policy-making purposes (especially trade in goods statistics) || Protection of the interests of EU taxpayers || Protection of intellectual property

|| Increase economic prosperity || Transparent, swift and uniform information and guidance on procedures, trade measures, standards & norms, legislation & jurisprudence

|| Implementation of EU foreign policy, e.g. enforcement of trade embargos, non-proliferation etc. ||

|| Protection of cultural heritage ||

|| Protection of environment ||

1.3.2.     The
customs union in figures

In providing these services, EU customs
handle 17% of world trade – over 2 billion tonnes of goods a year[18] with a value of 3 300 billion
EUR. Between 2004 and 2010, despite the impact of the
financial crisis, the value of EU external trade has grown by almost 50%[19]. The EU is at the centre of
global trade and supply chain logistics, and is the number one trading partner
for the United States, China and Russia. More than 90% (8.4 billion tons of
merchandise) of trade is carried by sea, of which more than 20% is unloaded in Europe. The EU has over 250 international airports. The eastern land border runs to almost
10.000km with 133 commercial road and rail entry points. Taking into account
the entire EU external border (land, air, sea) there are in total more than
1,000 customs offices of entry.

In 2011, EU customs processed 36 million pre-arrival cargo declarations, 140 million import
declarations, 96 million export declarations and 9 million transit
declarations. These figures represent an average of 8.9 declarations per second
handled by the Member States' customs administrations. They
collected customs duties that contributed an estimated 16.6 billion EUR to the
EU budget, i.e. approximately 13% of the EU budget[20].

1.3.3.     A European
success story

The success of the EU as the world's largest trading block and
global competitor, growing volumes and speed of trade can all arguably be
considered indicators of the continued success of the EU customs union. It has supported
trade and economic growth and protected the safety, security, the health and
the environment of the 500 million EU citizens. For the past four decades, the
customs union has carried out the responsibilities successfully, constantly adapting
to new tasks, new geographical dimensions and changing global conditions.

In the last decade, it has also successfully implemented
interconnected IT systems and processes that require collaboration and
coordination across the EU. Today the 27 national administrations who share the
burden are expected by their stakeholders to manage the customs union and
implement its rules as if they were truly 'a single entity'.

1.4.        Governance
and functioning

Based on common legislation and policy, yet implemented by 27
administrations EU-wide, the operational functioning of the customs union is
complex. It has evolved into a set of activities and processes, making use of a
mix of human, technical and financial inputs from the EU and Member States.

1.4.1.     Activities
and processes

In a bird's eye view, to carry out its functions as set out in the
legislation, it can be summarised that the customs union's main processes
involve the following activities:

(1)
administering the clearance of goods,
including:

·
supervision of entry and exit of goods through
the processing of pre-arrival/pre-departure declarations,

·
processing of customs declarations and
management of customs procedures,

·
application of trade measures and restrictions,

·
calculation and collection of customs duties,
other levies and management of guarantees,

·
application of other relevant rules;

(2)
control,
including:

·
risk profiling and targeting of controls,

·
documentary and physical controls,

·
post-clearance controls,

·
carrying out official enquiries,

·
pre-and post-audits of traders in relation to
different types of authorisations;

(3)
enforcement, including:

·
criminal/administrative investigations and
prosecutions,

·
imposing penalties.

The main horizontal processes that
support each of these involve:

(1)
data management,
including managing and processing enormous amounts of trade and trader data;

(2)
trader management, managing above 3 million 'clients' involved in trade,[21] including:

(1)
identification and registration,

(2)
providing information,

(3)
providing various authorisations;

(3)
risk management, including
identifying, assessing, analysing and mitigating the countless different types
and levels of risks associated with international trade in goods.

1.4.2.     Inputs

The key inputs for the customs union to carry out its functions,
implementing these interlinked processes, involve rules (e.g.
legislation) to be applied, practical guidelines and procedures as to
how to apply them in practice, and resources to physically carry them
out (financial, human, IT, equipment).

Even a very superficial taxonomy of these inputs[22] reveals these are in reality a
complex mixture of international agreements[23]
such as GATT rules, EU law, guidelines, and resources (e.g. supporting IT
infrastructure and applications) and national rules[24], guidelines, processes and
resources. While EU customs law and EU guidelines are common, and for example
certain supporting databases shared, the national inputs and in particular the
human and financial resources available to the different customs
administrations vary significantly among Member States, as do the national
processes and national domains of the IT infrastructure and applications.

1.4.3.     Governance

Governance of the customs union has evolved organically over time.
The formal legislator structure involves the Council, European
Parliament and, in the case of implementing legislation, a host of comitology
committees. The implementation of the customs union is further supported
by a less formal policy coordination structure, at the core of which is the
Customs Policy Group (CPG), which is chaired by the Commission, and is
comprised of the Directors General of the 27 national administrations. It
reviews issues brought to its attention and generates orientations for the
further development of the policies of the customs union. The CPG has provided
a joint platform for the administrations since the signature of the Rome Treaty
(1958). It is today the overall policy coordination group of a wide set of
steering groups, project groups and actions, the functioning of many of which
is managed by the Commission and funded under the Customs 2013 programme[25].

2.           EVALUATION
OF THE CUSTOMS UNION

Despite the success of its 40-year history, the last years have
proved increasingly challenging for the customs union. In 2005, following a
2003 Communication[26]
on paperless customs, the Commission proposed a legislative package to
modernise EU customs, in particular through an extended use of electronic
data-processing techniques. The package was adopted in 2008[27], launching the full
modernisation of EU customs legislation and procedures.

Since 2010 the Commission and Member States have undertaken to
evaluate the functioning of the customs union. It is clear that external
pressures have contributed to a need for change, but a key finding is that some
fundamental aspects of the old operating model and how the participants in the customs
union work together, which have not been reformed, may now also need to be
revised.

2.1.        External
pressures

The external environment has put growing pressure on the customs
union's performance in the last decades. Constantly growing trade flows, new
and increasingly complex supply chains and business models (such e-commerce),
as well as new logistics and competitive pressures imply larger volumes, a
faster pace and an increasingly complicated environment. Risks inherent in the
international supply chains have also increased due to the globalisation of
crime and terrorist activity. Furthermore, pressure from a rapidly growing
number of tasks and expectations from stakeholders has added to the scope of
customs activities and intensified the need for additional skills, tools and
resources. Customs are currently delegated control responsibilities in more
than 60 legal acts[28].
The effects of the economic crisis have on the other hand intensified the
resource pressure – the need to do increasingly more with increasingly less.
The timing of the crisis was poignant for customs administrations -
implementing significant legal reforms meant investing in major IT projects at
a time of extreme budget and resource cuts.

2.2.        Internal
pressures

The Commission and Member States have also acknowledged that the
functioning model per se of the customs union has inherent weaknesses.
The modernisation towards a pan-European electronic customs environment with
real time exchanges of information between the 27 Member States means applying
new, cross-EU processes, more investment in IT, and new skills for staff. This
is making many of the current weaknesses, such as the inefficiency costs of
duplication of efforts, more obvious.

In 2010, an introspective assessment was launched to identify the
internal pain points of the customs union. A "self-assessment" study[29] identified a number of problem
areas that would need to be addressed. It also generated a number of ideas for
developing responses in the future.

Drawing on the study, in its report to the Council in 2011[30], the Commission identified a
set of areas where the customs union needed to improve its functioning.

The Commission report identified that: – A broader strategic approach to cooperation with other agencies and international partners in the areas of security, health, safety and the environment is necessary. – The governance of implementation of the customs union needs to be updated and improved, both in terms of structures and working methods, also to enable better prioritisation of initiatives and a more streamlined utilisation of scarce resources. – To improve efficiency, effectiveness and uniformity and realise economies of scale, more sharing and pooling of capacities and capabilities between Member States and between the Member States and the Commission is needed. – A mechanism of measuring and assessing performance of the customs union is the first and foremost prerequisite for further evolution of the customs union.

Further detailed assessments have recently been carried out on
critical areas such as risk management[31],
IPR enforcement[32]
and cash controls. Furthermore, in 2012 the Commission launched a wide-scoping
external evaluation to complete the assessment from the viewpoint of
stakeholders.

The outcomes of these studies are set to provide the basis for a wider reflection in 2013 about concrete priorities for the evolution of the customs union.

3.           CUSTOMS
UNION 2020 – THE WAY FORWARD

The operational objective of this Communication is to outline a
course of action to counter the challenges and provide a more performing,
robust and unified customs union that provides the same high quality of
services across the EU by 2020. In response to the
Commission's 2011 report, in its conclusions of 10 December 2012, the Council
stressed that "the customs union should continue to evolve, thus being
able to meet its objectives in supporting the EU's competitiveness by
protecting the business environment, facilitating trade, and offering high
quality service to stakeholders"'[33].

To ensure this evolution, completing the legal and procedural
modernisation is of utmost urgency. Furthermore, the crucial processes of
identifying the challenges have been undertaken, and the gap analyses are well
under way, and some individual gaps are already being addressed. Finally, the
structural issues must be explicitly addressed.

Thus a consistent and comprehensive way forward for the evolution of
the customs union requires three key elements:

(1)
Completing the modernisation started in 2003,

(2)
Completing the gap analyses, and identifying the
priorities to be tackled, and

(3)
Reviewing and reforming the governance and
management structures of the customs union.

These elements must obviously be carried
out in a consistent and planned manner to avoid disruption to day-to-day
business of managing the EU's international trade flows.

3.1.        Complete
the modernisation

In 2003, an extensive modernisation of customs legislation and
procedures was launched, covering an enhanced role of customs in securing the
external borders, rationalisation of the legal framework, greater
standardisation of customs rules and their implementation, simplification of
customs procedures and computerisation of all declarations and data exchange.

The first major development in this modernisation was the adoption in
2005 of the safety and security amendment of the Community Customs Code[34] paving the way for the
introduction in 2011 of systematic automatic risk analysis on the basis of
electronically submitted data from trade in advance to the entry and exit of
goods.

As a general trend due to the new opportunities offered by the
development of IT, all national customs authorities now offer the possibility
to submit the customs declarations electronically. Today, above 90% of all customs declarations in the EU are made
electronically. Modernisation is well on its way. IT is providing significant
productivity gains for the customs union.

The key drivers of the further and more comprehensive developments
in the modernisation process included the adoption in 2008 of the Modernised
Customs Code (MCC) and of the Decision on a paperless environment for
customs and trade. However, the MCC is not yet applicable and is subject to
a proposal for its recast[35].
The decision on a paperless environment also needs to be revised.

The first priorities in the way forward are the finalisation and adoption of the legislation by the European Parliament and the Council, the adoption of the respective Commission acts, and the expedient implementation by Member States.

3.2.        Assessing
gaps, setting priorities

Several gap analyses have recently been or are being carried out,
most notably in the areas of risk management and supply chain security, IPR,
market surveillance, health, safety and environment and crisis management.

In the area of IPR enforcement, the Commission identified
challenges and took action by proposing a revised IPR customs regulation in
2011[36].
Furthermore, on 10 December 2012 the Council adopted a new Action Plan for
2013-2017, and cooperation with international partners is being reinforced to
strengthen the protection of IPR all along the supply chain.

In the areas of health, safety and the environment, there is
a clear need to facilitate the enforcement by customs of laws imposing
prohibitions and restrictions on imported and exported goods. To make the
requirements contained in these laws compatible with customs procedures and
processes, the Commission will produce a tool box of standard procedures to be
included in future laws. Restrictions and prohibitions will be further
integrated into the TARIC and a blueprint for a Single Window for customs
clearance is being prepared. Further guidelines, training, and
capacity-building instruments to support customs in enforcing non-fiscal
legislations are being developed, as well as are common control approaches
based on risk analysis. Furthermore, the knowledge gap on the results of the
customs enforcement of legislations needs to be addressed to enhance policy
making and evaluation of these legislations. Developing measurement tools and
statistics of customs control results in areas such as product safety and
compliance is critically important. All these actions should be put together
into a strategy for a joint effort by the Commission and the Member States to facilitate the work of customs in enforcing non-fiscal legislations. The
Commission has already created an expert group with customs and the authorities
in charge of non-fiscal legislations dedicated developing the above-mentioned
activities.

Following the detection of explosives in air cargo ("Yemen incident") and in the framework of the High Level Working Group report on
strengthening the Air Cargo security, the Commission in close collaboration
with the different stakeholders, business and international partners, has been
examining the ways to improve supply chain security and contribute to
the development of international standards. A full assessment of the gaps and
needs in the area of risk management and supply chain security is to be
presented in a Communication of the Commission on Risk Management and Supply
Chain Security[37].
Research and international projects in this area are also being undertaken in the
EU Framework Programme (FP7).

Future measures should also be designed for improvement of customs
risk management and control measures at the EU level for better protection of
the financial interests of the EU and its Member States.[38]

The Commission has also identified serious problems arising from
different approaches to infringements of EU customs legislation and the
application of sanctions, which should be addressed in a proposal in 2013.
Furthermore, following the nuclear accident in Fukushima, an action plan[39] has been put in place to
improve crisis management by customs. The tariff suspensions/quota
rules are also being reviewed by launching a study in 2013, which may
reveal the need for revision of these rules.

In the customs union's international dimension, the bilateral
work with trading partners and work in multilateral fora to develop tools and
conditions for supply chain security and trade facilitation need to continue to
be prioritised, focussing on the promotion of customs simplification, mutual
recognition of authorised economic operators, and sharing information with third
countries on end-to-end management of the supply chain. Action to combat
smuggling of illicit goods, IPR infringements and the fight against fraud will
continue to be given a high profile in international agreements such as
bilateral trade agreements, and emphasis should be added on modernising the
rules of origin contained in such agreements.

Identified priorities in 2013 include: – A Communication of the Commission on Risk Management and Supply Chain Security. – A strategy for a joint effort by the Commission and the Member States to facilitate the work of customs in enforcing non-fiscal legislations. – A proposal to address different approaches to infringements of EU customs legislation and the application of sanctions. – Implementing the action plan to improve crisis management by customs. – Examining and (consequently) possibly revising tariff suspensions and quota rules. – Prioritising tools and conditions for trade facilitation, supply chain security and IPR enforcement in bilateral and multilateral international agreements. – Completing the gap analyses and prioritisation, in particular by following-up the evaluation of the customs union in 2013.

3.3.        Improve
efficiency and effectiveness through reform of the governance of the customs union

The current decentralised system of implementation and management at
national level of a common core of responsibilities, tasks and increasingly
common processes and IT systems has, for many reasons, reached the limits of
effectiveness and efficiency. These reasons include duplication, inconsistency,
problems of interoperability and mismatch of resources with needs across the
EU. Recent experiences in applying pan-European processes and IT in the
implementation of the security amendment of the Community Customs Code, and in the
application of certain EU-wide authorisations confirm these problems.
Furthermore, economic operators have reported of different treatment across the
EU and complained of the uncertainty and costs that arise from different
service levels and practical requirements that they encounter across the EU.

As the legal basis is common, it is apparent that it is the
operational implementation that falls short in this respect. The long unchanged
system of implementation and management at national level need to give way to a
closer form of working together and joint responsibility among the
administrations implementing the customs union. Reforms of legislation and
working methods, and resolving specific issues will contribute to this.
However, a cross-cutting problem remains in the highly decentralised and
increasingly complex governance of the implementation of the customs union.

A reform of the governance of the customs union needs to be
undertaken, not least to enable more efficiency gains (such as economies of scale
from pooling of resources) and effectiveness (such as risk management on the
basis of pooled risk information). Above all reform of governance should aim to
ensure to the provision of a consistently high quality of service across the
EU.

To ensure the efficient and effective provision of high quality service across the EU, the reform of the governance should entail improvements in: – Defining operational objectives/quality of service for the EU and a joint system of monitoring thereof; – Increasing operational coordination and joint action where it is needed; – A mechanism for identifying needs, priorities and transferring/supporting capacity to where it is needed.

4.           CONCLUSION

The customs union provides a clear and uncontested value-added to EU
society and businesses. Still a considerable collector of revenue for the EU
and Member States, it is in many ways a guardian of the internal market, an
indispensable support for the smooth flow of EU trade, all the while providing
valuable protection to the EU's businesses, societies and environment from
various threats from international goods trade.

In recent years the customs union has taken on considerable reform
and modernisation of legislation, procedures and working methods. Nevertheless,
the reforms need to be fully implemented. Furthermore, reform must extend to
its internal structures, the governance of its operational functioning.

The Commission calls on the Council and the European Parliament to: – Complete the modernisation without delays; – Engage in dialogue with relevant stakeholders, taking account of the results of recent evaluations and gap analyses, including the 2012 evaluation of the customs union, to establish the priorities; – Reform the governance and the roles and responsibilities of Member States and the Commission regarding the overall operational management of the customs union. The next steps should involve a blueprint for the reform by 2014.

[1]               By ‘EU customs union’ this communication refers to
the EU customs union and territory as defined in Articles 30 et seq. of
the TFEU, excluding customs unions of the EU with Turkey, Andorra and San Marino.

[2]               World Bank –Doing Business 2012: Doing business in a
more transparent world (http://www.doingbusiness.org/rankings);
The World Economic Forum – Global Competitiveness Index (http://www.weforum.org/issues/competitiveness-0/gci2012-data-platform/).

[3]               Article 3 TFEU.

[4]               Article 291 TFEU.

[5]               President Barroso, SPEECH/12/596,
12/09/2012.

[6]               Council Regulation (EEC) No 2913/92 establishing the Community Customs
Code.

[7]               Council Regulation (EEC) No 2658/87
on the tariff and statistical nomenclature and on the Common Customs Tariff.

[8]               Council Regulation (EC) No 1383/2003 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.

[9]               http://ec.europa.eu/enterprise/sectors/chemicals/documents/specific-chemicals/precursors/

[10]             Council Regulation (EC) No 116/2009 on the export of
cultural goods.

[11]             Regulation No 1889/2005 on controls of cash entering or
leaving the Community.

[12]             Regulation (EC) No 765/2008 setting out the requirements
for accreditation and market surveillance relating to the marketing of products
and repealing Regulation (EEC) No 339/93.

[13]             E.g. Council Regulation (EC) No 338/97 on the
protection of species of wild fauna and flora by regulating trade therein

[14]             COM(2008) 169 final

[15]             To promote cooperation with business, most Member State administrations have national business-customs committees, and at EU level a
consultation mechanism, the Trade Contact Group, provides active input to the
preparatory work for the vast majority of new initiatives.

[16]             For example the multiannual market surveillance plan. For
more details, refer to Annex 2 to Commission Staff Working Paper - Impact
Assessment of an action programme for customs and taxation in the European
Union for the period 2014-2020 (FISCUS) - SEC(2011) 1317 final

[17]             See e.g. Communication from the Commission to the
European Parliament and the Council of 22 November 2010 – The EU
Internal Security Strategy in Action: Five steps towards a more secure Europe [COM(2010) 673 final – Not published in the Official Journal].

[18]             EU
webpage – Customs policy area

[19]             External and intra EU trade, A statistical yearbook,
data 1958-2010, p16

[20]             Budget 2011 in
figures

[21]             EORI database

[22]             Draft Final Report, Framework contract DIGIT/R2/PO/2009/027
ABC II - Feasibility study on the evaluation of the state of the EU Customs
Union

[23]             Many international agreements and conventions, such as
the (WCO) Revised Kyoto Convention are in fact codified into EU law.

[24]             EU customs law is common but there remains a margin of national
rules.

[25]             Decision No 624/2007/EC of the European Parliament and
of the Council of 23 May 2007 establishing an action programme for customs in
the Community

[26]             COM(2003)452 final of 24.07.2003.

[27]             Regulation (EC-No 450/2008) of the European Parliament and
of the Council laying down the Community Customs Code (Modernised Customs
Code), OJ L 145, 4.6.2008, p.1, and Decision 70/2008/EC of the European
Parliament and of the Council of 15 January 2008 on a paperless environment for
customs and trade, OJ L 23, 26.1.2008, p. 21.

[28]             Annex 2 to Commission Staff Working Paper - Impact
Assessment of an action programme for customs and taxation in the European
Union for the period 2014-2020 (FISCUS) - SEC(2011) 1317 final

[29]             Future Business Architecture for the Customs Union and
Cooperative Model in the Taxation Area in Europe, TAXUD/R3/VDL D(2010) 433216,
Framework contract DIGIT/R2/PO/2009/027 ABC II

[30]             COM (2011)922

[31]             Study on the on possible ways to enhance EU-level
capabilities for risk analysis and targeting, PricewaterhouseCoopers, 31 May
2012.

[32]             Commission Staff Working Paper - Impact assessment of regulation
of the European Parliament and of the Council concerning customs enforcement of
intellectual property rights - SEC(2011)597 and SEC(2011)598 and Commission
Staff Working Document - Report on the Implementation of the EU Customs Action
Plan to Combat Intellectual Property Right Infringements for the Years 2009 to
2012 – SWD(2012)356

[33]             Ref

[34]             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

[35]             Proposal for a regulation of the European Parliament
and of the Council laying down the Union Customs Code (COM(2012)64 of
20.02.2012).

[36]             Proposal for a Regulation of the European Parliament
and of the Council concerning customs enforcement of intellectual property
rights - COM(2011)285

[37]             To be published in early 2013.

[38]             Court of Auditors - Special Report No 1/2010 – Are
simplified customs procedures for imports effectively controlled?

[39]             TAXUD/B2/061/2011

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