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What changed

From · Plenary report · 19 Mar 2026 A-10-2026-0070 on the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods
To · Adopted text · 26 Mar 2026 TA-10-2026-0097 Non-application of customs duties on imports of certain goods
✦ In short · AI narration of the differences below, generated 4 Sept 2026

Adds a recital on budgetary assessment and resource provision for the regulation's implementation. #2 The other change is formal: updates a footnote link. #1

1 change of substance, plus 1 formal. Each change below carries a one-line ✦ note from the same model. Written from the two texts only — read the highlighted passages before relying on it.

The changes to the text itself, in document order. Cover page, citations (“having regard to …”), standard resolution paragraphs and punctuation-only edits are left out — they are in “Show every difference”.

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Change #2 Substance

Adds a new recital stating that the budgetary implications have been assessed under Article 310(4) TFEU and that sufficient resources should be provided, with a footnote referencing a budgetary assessment.

Recital 6 a (new): (6a) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council.Council1. / + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 11 December 2025 on the proposal for a Regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods (COM(2025)0472). / [1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).