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DRAFT OPINION (COM(2023)0258 – C90175/2023 – 2023/0156(COD))

On the proposal for a regulation of the European Parliament and of the Council on Establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013

BUDG-PA-753728

Committee on Budgets · Rapporteur: José Manuel Fernandes

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The Committee on Budgets draft opinion responds to the Commission proposal for a regulation establishing the Union Customs Code and an EU Customs Authority. It welcomes the proposal's aims and focuses on the Authority's funding, monitoring of costs for the EU and member states, and the treatment of penalties. The rapporteur opposes funding more than 82% of the Authority's budget through contribution agreements and wants it funded from the EU contribution decided in the annual budgetary procedure. The draft opinion asks for close monitoring of the costs of the reform for the EU and member states, and for the possibility to capture proceeds of administrative penalties as own resources. It also proposes amendments to ensure the Authority complies with the Common Approach, including removing the Commission's veto over administrative and budgetary decisions and giving Parliament a role in governance.

Committee position. The Committee on Budgets calls on the Committee on the Internal Market and Consumer Protection to take into account its amendments, which welcome the proposal's aims but change the EUCA's funding, governance and the treatment of penalties, and require monitoring of costs.

Key points

  1. The EU customs union allows goods to move freely and in 2022 transferred EUR 25 billion in customs duties to the EU budget, about 10% of total EU revenue that year.
  2. Customs authorities face growing tasks and complexity alongside a sharp increase in low value e-commerce shipments.
  3. The Commission proposal aims to strengthen customs supervision and control, with a new EU Customs Data Hub and a new EU Customs Authority (EUCA) running central risk analysis.
  4. The rapporteur welcomes the proposal's aims and focuses on the EUCA and monitoring the financial consequences for EU and member state budgets.
  5. The costs of EUR 58 million for the EUCA and the EU Customs Data Hub in the first two years will be financed under the Customs Programme 2021-2027, with EUR 3 million for the EUCA and EUR 55 million for the Hub.
  6. Post 2027 total costs for the EU budget are estimated at EUR 1.855 billion, covering EUR 280.5 million for the EUCA and EUR 1 574.5 million for the Hub, of which EUR 1 295 million would be outsourced to the EUCA.
  7. The rapporteur opposes funding more than 82% of the EUCA budget through contribution agreements and wants it funded from the EU contribution decided in the annual budgetary procedure.
  8. The rapporteur emphasises that the agency must be resourced in a manner commensurate with its tasks and responsibilities.
  9. The Commission Impact Assessment estimated savings for member states from centralisation in the EUCA starting around EUR 194 million and rising over 15 years to around EUR 2.3 billion annually.
  10. Member states retain 25% of collected customs duties in 2021-2027, and the rapporteur wants in-depth monitoring and regularly updated forecasts of costs for the EU and member states.
  11. The rapporteur wants the regulation to allow capturing administrative penalties within a future own resources decision alongside customs duties.
  12. The rapporteur proposes amendments to comply with the Common Approach, including removing the Commission's veto over administrative and budgetary decisions and giving Parliament a role in governance.

Who is affected

  • EU Customs Authority: would be funded from the EU budget rather than contribution agreements, and its governance would change.
  • Member states: would see monitoring of costs and possible changes to the 25% retention of customs duties.
  • European Parliament: would gain a voting member on the Management Board and a role in appointing the Executive Director.
  • Economic operators: would benefit from a streamlined EU Customs Data Hub and reduced administrative burden.

Figures and deadlines

  • EUR 25 billion in customs duties transferred to the EU budget in 2022, about 10% of total EU revenue.
  • EUR 58 million for the EUCA and the EU Customs Data Hub in the first two years.
  • EUR 3 million for the EUCA and EUR 55 million for the Hub under the Customs Programme 2021-2027.
  • EUR 1.855 billion estimated total costs for the EU budget post 2027.
  • EUR 280.5 million for EUCA tasks and EUR 1 574.5 million for the Hub, of which EUR 1 295 million outsourced to the EUCA.
  • More than 82% of the EUCA budget would be funded through contribution agreements under the Commission's intention.
  • Savings for member states estimated to start around EUR 194 million and rise over 15 years to around EUR 2.3 billion annually.
  • Member states retain 25% of collected customs duties in 2021-2027.