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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 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013

CONT-PA-755970

Committee on Budgetary Control · Rapporteur: Petri Sarvamaa

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The Committee on Budgetary Control's draft opinion responds to the proposed regulation establishing the Union Customs Code and the European Union Customs Authority. It proposes 33 amendments to the Commission's proposal. The amendments focus on three areas: improving risk assessment and control, including codifying the calculation of the customs gap; enhancing compliance monitoring and the Authorised Economic Operator (AEO) mechanism; and developing the governance framework of the new Customs Authority. The draft opinion also proposes changes to the Management Board composition, data access for the European Public Prosecutor's Office (EPPO) and the European Court of Auditors (ECA), and the timeline for the Authority becoming operational.

Committee position. The Committee on Budgetary Control calls on the Committee on the Internal Market and Consumer Protection, as the committee responsible, to take into account its amendments to the proposal for a regulation establishing the Union Customs Code and the European Union Customs Authority. The amendments aim to strengthen customs controls, improve financial oversight, enhance cooperation, and modernise governance.

Key points

  1. The draft opinion welcomes the proposal for a regulation establishing the Union Customs Code and the European Union Customs Authority, noting that the global economy and trade dynamics have changed substantially since the current code was introduced more than ten years ago.
  2. It recalls the European Court of Auditors' Special Report 13/2023 on Authorised Economic Operators and Special Report 4/2021 on Customs Controls, and the 2022 Report by the Wise Persons Group on the Reform of the EU Customs Union.
  3. It proposes to codify the calculation of the 'customs gap' as the difference between actual import duties collected and the amount that should theoretically be collected, taking into account duties at risk of not being declared or being declared incorrectly.
  4. It proposes that customs authorities monitor Authorised Economic Operator (AEO) compliance one year after issuing the authorisation and every 3 years afterwards, and that they might re-examine criteria already examined if considered necessary.
  5. It proposes to replace 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 infringements committed within one year of a similar infringement.
  6. It proposes that customs authorities grant AEO status after consultation with other authorities unless deemed unnecessary, and after having had access to the applicant's relevant data for the last 3 years.
  7. It proposes that the EU Customs Data Hub enable risk analysis, economic analysis and data analysis, including for fraud detection and prevention and audit purposes, and including through artificial intelligence systems.
  8. It proposes that the European Public Prosecutor's Office (EPPO) may process data in the EU Customs Data Hub for customs-related matters, and that the European Court of Auditors (ECA) may access such data for its tasks.
  9. It proposes that the EU Customs Authority inform OLAF and the EPPO of suspected fraud or criminal offences, and provide them with necessary information, and that it inform the Commission or OLAF about its risk management activities quarterly or ad hoc.
  10. It proposes that the EU Customs Authority measure the performance of the AEO programme, including through mandatory reporting of AEO-related information by member states' customs authorities.
  11. It proposes that the Management Board include two members designated by the European Parliament, and that decisions be taken by two-thirds majority vote of members with voting rights.
  12. It proposes that the EU Customs Authority become fully operational two years after the entry into force of the regulation, and adjusts related deadlines for the EU Customs Data Hub and reassessment of authorisations.

Who is affected

  • Economic operators, including Authorised Economic Operators (AEOs) and Trust and Check traders, who face new monitoring and compliance rules.
  • National customs authorities of member states, which must perform monitoring, consult other authorities, and report AEO-related information.
  • The European Public Prosecutor's Office (EPPO) and the European Court of Auditors (ECA), which may access or process data in the EU Customs Data Hub.
  • The EU Customs Authority, whose governance, budget adoption and performance measurement tasks are amended.
  • The Commission, which must present a report assessing the possible need to modify the Authority's mandate, including full integration of national customs administrations into a single EU customs service.

Figures and deadlines

  • EUR 10 000: threshold for fines in customs matters for the absence of infringement.
  • EUR 5 000: threshold for fines in tax matters for the absence of infringement.
  • 3 years: period for in-depth monitoring of AEOs and Trust and Check traders, and period for access to applicant data.
  • 1 year: period after granting authorisation for first monitoring and for infringements committed within one year of a similar infringement.
  • two years after the entry into force of the regulation: 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.
  • one year after the date set in Article 238: date from which economic operators may start fulfilling reporting obligations using the EU Customs Data Hub.
  • two years after the date set in Article 238: deadline for the Commission to present a report to the European Parliament and the Council.