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

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

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Committee on Budgetary Control · Rapporteur: Petri Sarvamaa

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The Committee on Budgetary Control gives its opinion on the proposed regulation establishing the Union Customs Code and the EU Customs Authority. It proposes amendments to strengthen customs risk analysis, the Authorised Economic Operator scheme, governance and performance measurement. The amendments add definitions for the customs gap, other charges and end customer, and require the Commission to calculate the customs gap. They tighten compliance monitoring for authorised economic operators, set thresholds for infringements, and require first monitoring one year after authorisation and every three years afterwards. They give the European Public Prosecutor's Office and the European Court of Auditors access to EU Customs Data Hub data, and require the Authority to report suspected fraud to OLAF and the EPPO. They change the Authority's governance, including two Parliament representatives on the Management Board, and require performance measurement of the AEO programme. They set new dates for the Authority becoming operational and for the EU Customs Data Hub, and require an evaluation of integrating national customs administrations into a single EU customs service.

Committee position. The committee proposes amendments to strengthen customs controls, improve financial oversight, enhance cooperation and modernise governance, including calculating the customs gap, tightening AEO monitoring, and giving the EPPO and ECA access to customs data.

Key points

  1. The rapporteur welcomes the proposal and focuses on risk assessment and control, the Authorised Economic Operator mechanism, and the governance of the new Customs Agency.
  2. The committee proposes a definition of 'customs gap' as the difference between duties actually collected and those theoretically due, and notes the Commission has not calculated it despite requests.
  3. It adds definitions of 'other charges' and 'end customer', and clarifies the 'deemed importer' concept as a statutory fiction for duty collection.
  4. It shortens the deadline for customs authorities to verify an application for a decision from 30 to 14 calendar days.
  5. It requires customs authorities to monitor an authorised economic operator's activities one year after authorisation and at least every 3 years afterwards.
  6. It replaces the concept of 'serious or repeated infringement' with specific thresholds: fines exceeding EUR 10 000 in customs matters or EUR 5 000 for tax matters, or similar infringements within one year.
  7. It requires the EU Customs Data Hub to enable risk analysis including for fraud detection and audit, and to measure the performance of the AEO programme through mandatory reporting by member states.
  8. It gives the European Public Prosecutor's Office direct and unrestricted access to EU Customs Data Hub data, and allows the European Court of Auditors access for customs-related tasks.
  9. It requires the EU Customs Authority to inform OLAF and the EPPO of suspected fraud or criminal offences and to provide them with necessary information.
  10. It changes the Management Board to include two representatives of the Commission and two of the European Parliament, all with voting rights, and removes the non-voting Parliament member.
  11. It requires the Authority to support the Commission, OLAF and the ECA in determining customs duties at risk of not being declared or declared incorrectly, including amounts not captured in traditional own resources accounting.
  12. It sets the Authority to become fully operational two years after the regulation's entry into force, and requires an evaluation of integrating national customs administrations into a single EU customs service.

Who is affected

  • Economic operators, including authorised economic operators and Trust and Check traders, face new monitoring and compliance rules.
  • The European Public Prosecutor's Office gains direct and unrestricted access to EU Customs Data Hub data.
  • The European Court of Auditors may access EU Customs Data Hub data for customs-related tasks.
  • The EU Customs Authority's governance changes, with two Parliament representatives on the Management Board.
  • Member states' customs authorities must report AEO-related information and may temporarily make officers available to other member states or the Authority.

Figures and deadlines

  • EUR 10 000: threshold for fines in customs matters for the absence of infringement criterion.
  • EUR 5 000: threshold for fines in tax matters for the absence of infringement criterion.
  • 1 year: period after authorisation for first monitoring of authorised economic operators.
  • 3 years: period for subsequent monitoring of authorised economic operators.
  • 14 calendar days: deadline for customs authorities to verify an application for a decision.
  • 90 days: period for placing non-Union goods in temporary storage under a customs procedure.
  • two years after entry into force: date for the EU Customs Authority to become fully operational.
  • two years after the date set in Article 238: deadline for the EU Customs Data Hub functionalities to be fully operational.