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# 51995AP0239

**Legislative resolution embodying Parliament' s opinion of the European Parliament on the proposal for a European Parliament and Council Decision adopting an action programme for Community customs (Customs 2000) (COM(95)0119 and 0451 - C4-0142 and 0435/95 - 95/0087(COD)) (Codecision procedure: first reading)** 
  
*Official Journal C 308 , 20/11/1995 P. 0046*

  

A4-0239/95

Proposal for a European Parliament and Council Decision adopting an action programme for Community customs (Customs 2000) (COM(95)0119 - C4- 0142/95 and COM(95)0451 - C4-0435/95 - 95/0087(COD))

The proposal was approved with the following amendments:

(Amendment 27)

Recital 1

>Original text>

Whereas the completion of the internal market since 1 January 1993, the entry into force of the Treaty on European Union, the enlargement of the Union to include new states and the rapid development of trade between the Union and the rest of the world, in particular as a consequence of the GATT agreements signed in April 1994 and approved by the Council on 19 December 1994, require the clear identification and implementation of strategic guidelines, so that the role that customs services are expected to play in the European Union may be better defined;

>Text following EP vote>

Whereas the completion of the internal market since 1 January 1993, the entry into force of the Treaty on European Union, the enlargement of the Union to include new states, the planned extension of the common transit procedure to include the Visegrad countries and the rapid development of trade between the Union and the rest of the world, in particular as a consequence of the GATT agreements signed in April 1994 and approved by the Council on 19 December 1994, require the clear identification and implementation of strategic guidelines, so that the role that customs services are expected to play in the European Union may be better defined;

(Amendment 1)

Recital 1a (new)

>Text following EP vote>

Whereas, although the completion of the internal market eliminated controls on goods at all the internal borders of the Union, substantial differences persist between the home markets of European countries and the European internal market; whereas the further development of the European internal market into a home market with open internal borders and a common external border by the end of this decade is therefore a matter of priority;

(Amendment 2)

Recital 1b (new)

>Text following EP vote>

Whereas common protection of the external borders is a precondition for the creation of a European domestic market; whereas at the same time the remaining barriers in the interior must be eliminated; whereas this entails realizing free movement of persons, introducing the single currency, Community protection of intellectual property, basing VAT on the country-of-origin principle, mutual recognition of technical standards, the development of trans-European networks and the adoption of the Statute for a European company; whereas these plans must be implemented by the year 2000;

(Amendment 28)

Recital 3

>Original text>

Whereas the application of these procedures and controls at the external border of the European Union is the responsibility of the customs administrations of the Member States: whereas the effectiveness of the action of these customs administrations is an essential condition for guaranteeing the proper management of the internal market; whereas it may, however, sometimes prove necessary to agree at Community level on the criteria which will determine the level at which controls must be carried out;

>Text following EP vote>

Whereas the application of these procedures and controls at the external border of the European Union is the responsibility of the customs administrations of the Member States: whereas the effectiveness of the action of these customs administrations is an essential condition for guaranteeing the proper management of the internal market; whereas it is, however, necessary to agree at Community level on the criteria which will determine the level at which controls must be carried out;

(Amendment 3)

Recital 3a (new)

>Text following EP vote>

Whereas the creation of a homogeneous European customs system is essential in order to protect the financial interests of the European Union and whereas it is desirable in the long term to create a genuine European customs authority which could be financed with that portion of levies and customs duties which is now received by the Member States;

(Amendment 4)

Recital 8

>Original text>

Whereas the implementation of an action programme for Community customs constitutes one of the most suitable ways of achieving these objectives;

>Text following EP vote>

Whereas the implementation of an action programme for Community customs constitutes one of the most suitable ways of achieving these objectives; whereas, in the interim and final reports to be submitted, the Commission will consider whether establishing a customs academy (to be financed by the Community and Member States) would be an effective way of improving the training of the customs officers of the Member States in Community law;

(Amendment 5)

Recital 11

>Original text>

Whereas consideration must be given, in the fields of training and technical cooperation, to the external dimension of the action taken by the Community and its Member States;

>Text following EP vote>

Whereas consideration must be given, in the fields of training and technical cooperation, to the external dimension of the action taken by the Community and its Member States; whereas officers employed in the customs administrations of the Member States should visibly wear the twelve-star symbol of the European Community on their uniforms;

(Amendment 6)

Recital 12

>Original text>

Whereas the financing of the action programme will be shared between the Community and the Member States, and the Community contribution will appear in the budget of the Commission; whereas this decision establishes, for the whole duration of the programme, a total financial allocation which constitutes the preferred reference point, within the meaning of point 1 of the declaration of the European Parliament, the Council and the Commission of 6 March 1995, for the budgetary authority in the framework of the annual budget procedure;

>Text following EP vote>

Whereas the financing of the action programme will be shared between the Community and the Member States, and the contribution paid out of the Community budget will appear in Section III (Commission); whereas this decision establishes, for the whole duration of the programme, a total financial allocation which constitutes the preferred reference point, within the meaning of point 1 of the declaration of the European Parliament, the Council and the Commission of 6 March 1995, for the budgetary authority in the framework of the annual budget procedure;

(Amendment 29)

Recital 14

>Original text>

Whereas this programme is based on the experience acquired during the pilot action launched by the Commission in 1994;

>Text following EP vote>

Whereas this programme is based on the experience acquired during the pilot action launched by the Commission in 1994 and takes into account the findings set out in its Communication of 29 March 1995 entitled 'Fraud in the transit procedure, solutions foreseen and perspectives for the future'1;

1 COM(95)0108.

(Amendment 30)

Article 1(4)

>Original text>

4. The monitoring and assessment procedure provided for in Article 15 shall aim to analyze the results obtained and to draw lessons for the continuation of the Community action.

>Text following EP vote>

4. The monitoring and assessment procedure provided for in Article 15 shall aim to analyze the results obtained and to draw lessons for the continuation of the Community action and the further development of Community law.

(Amendment 7)

Article 1(4a) (new)

>Text following EP vote>

4a. For the purposes of this Decision, 'customs administration' shall mean the public administration which, pursuant to Article 4(3) of the Community Customs Code adopted under Council Regulation (EEC) No 2913/92,1 is empowered, inter alia, to enforce customs legislation. For organizational reasons and in the interests of uniformity there can only be one such administration per Member State.

1 OJ L 302, 19.10.1992, p. 1.

(Amendment 8)

Article 1a (new)

>Text following EP vote>

Article 1a

Measures contributing to Community customs awareness

>Text following EP vote>

1. The Commission shall put forward proposals to ensure that the staff regulations applicable to Community customs officers are extended so as to enable such officers to be seconded to the customs administrations of other Member States in order to take up any appropriate post, as is required if the internal market is to develop and be completed.

>Text following EP vote>

2. The Commission shall put forward proposals to ensure that Community customs officers wear either a common uniform or, failing that, common insignia to remind both European Union citizens and non-Community nationals of the role of such officers and the fact that they belong to the Community.

(Amendment 9)

Article 2(3)

>Original text>

3. To strengthen the awareness of the Community dimension in the organization of services and in the provision of infrastructures and equipment, and to promote the joint use of operational material contributing to the implementation of Community legislation.

>Text following EP vote>

3. To strengthen the awareness of the Community dimension in the provision of infrastructures and equipment, and to promote the joint use of operational material contributing to the implementation of Community legislation.

(Amendment 31)

Article 2(7a) (new)

>Text following EP vote>

7a. To prepare associated third countries which wish to accede to the European Union.

(Amendment 10)

Article 5(3) second and third subparagraphs (new)

>Text following EP vote>

To this end the Commission shall propose measures to harmonize these controls in two respects:

>Text following EP vote>

- quantitatively by approximating the frequency of checks,

>Text following EP vote>

- qualitatively, by encouraging the development of targeting and risk-analysis techniques.

>Text following EP vote>

The Commission shall coordinate post-clearance checks by customs authorities, in particular by taking responsibility for drawing up a proper policy for retrospective checks made on transnational companies and carried out jointly.

(Amendment 11)

Article 5(7)

>Original text>

7. carry out a detailed consideration of the definition and exercise of the powers held by customs officers and of the possibilities for coordinating the use of available resources.

>Text following EP vote>

7. carry out a detailed consideration of the definition and exercise of the powers held by customs staff in order to standardize them in all the Union Member States, and of the possibilities for coordinating the use of available resources.

(Amendment 12)

Article 5a (new)

>Text following EP vote>

Article 5a

To improve the poor results obtained in the post-clearance collection of duties evaded or the recovery of amounts wrongly paid out, the Commission shall submit a report on the Member States' legal provisions and the difficulties encountered by their customs' authorities. It shall take steps to coordinate the action of the Member States in these areas. With the assistance of the Member States it shall also submit a report identifying the cases in which the guarantees established under Community law were set at an inadequate level in relation to the risks incurred and shall propose appropriate amendments to safeguard the Union's financial interests.

(Amendment 13)

Article 6(2)

>Original text>

2. The aim of this monitoring shall be to ensure that these rules and procedures are adapted to the protection of the legitimate interests of the Union and of its Members, while meeting the requirements of operators engaged in international trade.

>Text following EP vote>

2. The aim of this monitoring shall be to ensure that these rules and procedures are adapted to the protection of the legitimate interests of the Union and of its Members, while meeting the requirements of operators engaged in international trade. The Commission shall ensure that common customs legislation is interpreted appropriately, with due regard for economic processes and in such a way as to avoid disproportionately high administrative costs.

(Amendment 39)

Article 7, third paragraph, second indent

>Original text>

- improving the collection, analysis, distribution and exploitation of information at Community level, making the fullest use of information technology,

>Text following EP vote>

- improving the collection, analysis, distribution and exploitation of information at Community level, making the fullest use of information technology and increasing the use of computer systems by the customs services as rapidly as possible; this means that:

- by 1 January 1997, all customs offices must be able to provide real-time information on TIR documents issued and received; the Commission shall submit a plan before 1 January 1996 to facilitate this in partnership with the Member States,

- the common transit regime must be computerized before 1 January 1998.

(Amendment 15)

Article 7, third paragraph, sixth indent

>Original text>

- developing cooperation with third countries and with competent international organizations, as well as with relevant professional circles,

>Text following EP vote>

- developing cooperation with third countries, particularly the associated countries of Central and Eastern Europe, and with competent international organizations, as well as with relevant professional circles,

(Amendment 16)

Article 7, third paragraph a (new)

>Text following EP vote>

In the context of relations with external trade operators the Member States shall be encouraged to conclude protocols of agreement with any authorized representative of the professionals concerned in order to establish appropriate facilities for controlling, checking or exchanging information or data of whatever kind which may help to protect the Union's financial interests.

(Amendment 32)

Article 9, introductory paragraph

>Original text>

The Community shall support actions aimed at improving the working methods of customs administrations. In partnership with the Member States, it shall encourage the further development and application of new working methods, in particular in the following fields:

>Text following EP vote>

The Community shall support actions aimed at improving the working methods of customs administrations. In partnership with the Member States, it shall encourage the further development and application of new working methods, in particular in the following fields, with priority being given to customs control before release:

(Amendment 17)

Article 9(4), second and third subparagraphs (new)

>Text following EP vote>

In order to assist the work of the offices responsible for checks, the Commission shall propose measures to facilitate their access, when required, to information stored in the databases of other Member States concerning transactions subject to the Community Customs Code.

>Text following EP vote>

If necessary, the Commission shall formulate proposals to encourage Member States whose systems are ineffective to equip themselves similarly to the Member States with the most effective systems and shall propose measures for entering in a single database the data stored by the Member States.

(Amendment 18)

Article 10, second paragraph (new)

>Text following EP vote>

Where discrepancies in the powers granted to customs officers hamper satisfactory customs and administrative cooperation within the Community or with countries outside the Community, the Commission shall submit a report on these discrepancies and on the measures to be adopted in order to approximate and harmonize these powers.

(Amendment 19)

Article 11(3)

>Original text>

3. To help identify such possibilities for action, the Commission shall organize meetings of experts, as well as seminars, bringing together, as necessary, representatives of the business circles concerned.

>Text following EP vote>

3. To help identify such possibilities for action, the Commission shall organize meetings of experts, as well as seminars, bringing together systematically representatives of the business circles concerned.

(Amendment 20)

Article 12, second paragraph (new)

>Text following EP vote>

It shall inform the budgetary authority of the content of the measures it has adopted.

(Amendment 21)

Article 13(3), second subparagraph

>Original text>

To this end, according to the needs identified and on a reciprocal basis, exchanges of officials with these administrations, as well as training seminars, may be organized, with the Community budget taking responsibility for that share of the cost of these operations relating to officials from the administrations of the Union as well as a contribution, to be determined on a case by case basis, to the costs linked to the organization of these seminars.

>Text following EP vote>

To this end, according to the needs identified and on a reciprocal basis, exchanges of officials with these administrations, as well as training seminars, may be organized, with the Community budget taking responsibility for that share of the cost of these operations relating to officials from the administrations of the Union as well as a contribution, to be determined on a case by case basis, to the costs linked to the organization of these seminars. In accordance with the principles of sound financial management and cost-effectiveness the Commission shall finance the operations and the organization of seminars which involve the least expense.

(Amendment 22)

Article 13(4a) (new)

>Text following EP vote>

4a. The training of customs officers as provided for in the Matthaeus programme shall be extended to the associated countries of Central and Eastern Europe which have recently begun to participate actively in free international trade, as it is primarily with regard to the transit of goods from these countries that many customs irregularities have been observed.

(Amendment 23)

Article 13(4b) (new)

>Text following EP vote>

4b. The Commission shall submit suitable proposals for the establishment of a permanent European customs training institute, the activities of which shall at first be directed towards the initial joint training of senior officials of the customs administrations of the Member States and the Commission or other Community institutions, and subsequently towards in-service training for such officials, inter alia by means of exchanges of experience and the organization of seminars on Community territory.

(Amendment 35)

Article 14(1)

>Original text>

1. Within the framework of the implementation of Article 2(7), the Commission shall set up actions, or give support to initiatives taken by the Member States, aimed at improving and strengthening relations between the customs administrations of the Union and operators engaged in foreign trade.

>Text following EP vote>

1. Within the framework of the implementation of Article 2(7), the Commission shall set up actions, or give support to initiatives taken by the Member States, aimed at improving and strengthening relations between the customs administrations of the Union and operators engaged in foreign trade. The Commission shall take particular account of findings and information provided by operators engaged in foreign trade.

(Amendment 24)

Article 15(3) and (4), introduction and first indent

>Original text>

3. Member States shall forward to the Commission, at the latest on 31 December 1997 and at the latest 31 December 2000, reports on the implementation and the impact of the programme.

>Text following EP vote>

3. Member States shall forward to the Commission, at the latest on 31 December 1997 and at the latest 30 June 1999, reports on the implementation and the impact of the programme.

>Original text>

4. The Commission shall submit to the European Parliament and to the Council:

- at the latest on 31 December 1998, an interim report on the implementation of this programme,

>Text following EP vote>

4. The Commission shall submit to the European Parliament and to the Council:

- at the latest on 30 June 1998, an interim report on the implementation of this programme,

(Amendment 25)

Article 16(1)

>Text following EP vote>

1. The financing of the actions making up this programme shall be shared between the Community and the Member States.

>Original text>

1. Without prejudice to those actions for which financial position is made in the framework of other Community programmes, the total financial provision for the implementation of this programme, for the period running from 1 January 1996 to 31 December 2000 shall be fixed at ECU 50 million.

>Text following EP vote>

Without prejudice to those actions for which financial position is made in the framework of other Community programmes, the total financial provision for the implementation of this programme, for the period running from 1 January 1996 to 31 December 2000, is set at ECU 50 million including administrative costs.

>Original text>

Yearly appropriations shall be authorized within the limits of the financial perspectives.

>Text following EP vote>

Yearly appropriations shall be authorized within the limits of the financial perspectives. Revenue derived from penalties imposed in respect of irregularities as regards the application of Community law shall be entered in the statement of revenue in Section III of the budget (Commission).

Legislative resolution embodying Parliament's opinion of the European Parliament on the proposal for a European Parliament and Council Decision adopting an action programme for Community customs (Customs 2000) (COM(95)0119 - C4-0142/95 and COM(95)0451 - C4-0435/95 - 95/0087(COD))

(Codecision procedure: first reading)

The European Parliament,

- having regard to the Commission proposal to Parliament and the Council, COM(95)0119 and COM(95)0451 - 95/0087(COD),

- having regard to Articles 189b(2), 100a and 113 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament (C4-0142/95 and C4-0435/95),

- having regard to Rule 58 of its Rules of Procedure,

- having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy and the opinions of the Committee on Budgets and the Committee on Budgetary Control (A4-0239/95),

1. Approves the Commission proposal subject to Parliament's amendments;

2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;

3. Calls on the Council to incorporate Parliament's amendments in the common position that it adopts in accordance with Article 189b(2) of the EC Treaty;

4. Should the Council intend to depart from the text approved by Parliament, calls on the Council to notify Parliament and requests that the conciliation procedure be initiated; ;

5. Points out that the Commission is required to submit to Parliament any modification it may intend to make to its proposal as amended by Parliament;

6. Instructs its President to forward this opinion to the Council and Commission.

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