Legal provisions of COM(2012)464 - Action programme for customs in the EU for the period 2014-2020 (Customs 2020) and repealing Decision N°624/2007/EC

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dossier COM(2012)464 - Action programme for customs in the EU for the period 2014-2020 (Customs 2020) and repealing Decision N°624/2007/EC.
document COM(2012)464 EN
date December 11, 2013

Contents

CHAPTER I - GENERAL PROVISIONS

Article 1 - Subject matter

1. A multiannual action programme 'Customs 2020' ("the Programme") is hereby established to support the functioning of the customs union.

2. The Programme shall cover the period from 1 January 2014 to 31 December 2020.

Article 2 - Definitions

For the purpose of this Regulation, the following definitions shall apply:

(1)"customs authorities" means the authorities responsible for applying rules on customs;

(2)"external experts" means:

(a)representatives of governmental authorities, including those from countries not participating in the Programme, pursuant to Article 3(2);

(b)economic operators and organisations representing economic operators;

(c)representatives of international and other relevant organisations.

Article 3 - Participation in the Programme

1. Participating countries shall be the Member States and the countries referred to in paragraph 2, provided that the conditions set out in that paragraph are met.

2. The Programme shall be open to participation by any of the following countries:

(a)acceding countries, candidate countries and potential candidates benefiting from a pre-accession strategy, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements, Association Council decisions or similar agreements;

(b)partner countries of the European Neighbourhood Policy provided that those countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Union.

The partner countries referred to in point (b) of the first subparagraph shall participate in the Programme in accordance with provisions to be determined with those countries following the establishment of framework agreements concerning their participation in Union programmes.

Article 4 - Contribution to the activities under the Programme

External experts may be invited to contribute to selected activities organised under the Programme wherever this is essential for the achievement of the objectives referred to in Articles 5 and 6. The external experts shall be selected by the Commission together with the participating countries, on the basis of their skills, experience and knowledge relevant to the specific activities.

Article 5 - General objective and specific objectives

1. The general objective of the Programme shall be to support the functioning and modernisation of the customs union in order to strengthen the internal market by means of cooperation between participating countries, their customs authorities and their officials. The general objective shall be pursued through the achievement of specific objectives.

2. The specific objectives shall be to support customs authorities in protecting the financial and economic interests of the Union and of the Member States, including the fight against fraud and the protection of intellectual property rights, to increase safety and security, to protect citizens and the environment, to improve the administrative capacity of the customs authorities and to strengthen the competitiveness of European businesses.

The specific objectives shall be achieved, in particular by:

(a)computerisation;

(b)ensuring modern and harmonised approaches to customs procedures and controls;

(c)facilitating legitimate trade;

(d)reducing compliance costs and administrative burden; and

(e)enhancing the functioning of the customs authorities.

3. The achievement of the specific objectives shall be measured on the basis of the indicators listed in Annex I. Where necessary, those indicators may be revised during the course of the Programme.

The Commission shall be empowered to adopt delegated acts in accordance with Article 15 amending the list of indicators laid down in Annex I.

Article 6 - Operational objectives

The operational objectives of the Programme shall be the following:

(a)to support the preparation, coherent application and effective implementation of Union law and policy in the field of customs;

(b)to develop, improve, operate and support the European Information Systems for customs;

(c)to identify, develop, share and apply best working practices and administrative procedures, in particular further to benchmarking activities;

(d)to reinforce the skills and competences of customs officials;

(e)to improve cooperation between customs authorities and international organisations, third countries, other governmental authorities, including Union and national market surveillance authorities, as well as economic operators and organisations representing economic operators.

CHAPTER II - ELIGIBLE ACTIONS

Article 7 - Eligible actions

The Programme shall provide, under the conditions set out in the annual work programme referred to in Article 14, financial support for the following types of action:

(a)joint actions:

(i)seminars and workshops;

(ii)project groups, generally composed of a limited number of countries, operational during a limited period of time to pursue a predefined objective with a precisely defined outcome, including coordination or benchmarking;

(iii)working visits organised by the participating countries or another country to enable officials to acquire or increase their expertise or knowledge in customs matters; for working visits organised within third countries only travel and subsistence (accommodation and daily allowance) costs are eligible under the Programme;

(iv)monitoring activities carried out by joint teams made up of Commission officials and officials of the participating countries to analyse customs practices, identify any difficulties in implementing rules and, where appropriate, make suggestions for the adaptation of Union rules and working methods;

(v)expert teams, namely structured forms of cooperation, with a non-permanent or permanent character, pooling expertise to perform tasks in specific domains or carry out operational activities, possibly with the support of online collaboration services, administrative assistance and infrastructure and equipment facilities;

(vi)customs administration capacity building and supporting actions;

(vii)studies;

(viii)jointly developed communication actions;

(ix)any other activity in support of the general, specific and operational objectives set out in Articles 5 and 6;

(b)IT capacity building: development, maintenance, operation and quality control of Union components of the European Information Systems set out in Section A of Annex II and new European Information Systems established under Union law;

(c)human competency building: common training actions to support the necessary professional skills and knowledge relating to customs.

Article 8 - Specific implementation provisions for joint actions

1. Participation in joint actions referred to in point (a) of Article 7 shall be on a voluntary basis.

2. Participating countries shall ensure that officials with an adequate profile and qualifications are nominated to participate in the joint actions.

3. Participating countries shall, when appropriate, take the measures necessary for the implementation of the joint actions, in particular by raising awareness on those actions and by ensuring that an optimal use is made of the outputs generated.

Article 9 - Specific implementation provisions for IT capacity building

1. The Commission and the participating countries shall ensure that the European Information Systems referred to in Section A of Annex II are developed, operated and appropriately maintained.

2. The Commission shall coordinate, in cooperation with the participating countries, those aspects of the establishment and functioning of the Union components, listed in Section B of Annex II, and non-Union components, described in Section C of Annex II, of the European Information Systems referred to in Section A of Annex II which are necessary to ensure their operability, interconnectivity and continuous improvement.

3. The Union shall bear the cost of acquisition, development, installation, maintenance and day-to-day operation of the Union components. The cost of acquisition, development, installation, maintenance and day-to-day operation of the non-Union components shall be borne by the participating countries.

Article 10 - Specific implementation provisions for human competency building

1. Participation in the common training actions referred to in point (c) of Article 7 shall be on a voluntary basis.

2. Participating countries shall, where appropriate, integrate jointly developed training content, including e-learning modules, training programmes and commonly agreed training standards into their national training programmes.

3. Participating countries shall ensure that their officials receive the initial and continuing training necessary to acquire common professional skills and knowledge in accordance with the training programmes.

4. Participating countries shall provide the linguistic training necessary for officials to ascertain a sufficient level of linguistic competence for participation in the Programme.

CHAPTER III - FINANCIAL FRAMEWORK

Article 11 - Financial framework

1. The financial envelope for the implementation of the Programme for the period 2014-2020 is set at EUR 522 943 000 in current prices.

The annual appropriations shall be authorised by the European Parliament and the Council within the limits of the multiannual financial framework.

2. Within the financial envelope for the Programme, indicative amounts shall be allocated to eligible actions listed in Article 7, within the percentages set out in Annex III for each type of action. The Commission may depart from the indicative allocation of funds set out in that Annex, but may not increase the allocated share of the financial envelope by more than 10 % for each type of action.

Should it prove necessary to exceed that limit, the Commission shall be empowered to adopt delegated acts in accordance with Article 15 modifying the indicative allocation of funds set out in that Annex III.

Article 12 - Types of intervention

1. The Commission shall implement the Programme in accordance with Regulation (EU, Euratom) No 966/2012.

2. Union financial support for eligible actions provided for in Article 7 shall take the form of:

(a)grants;

(b)public procurement contracts;

(c)reimbursement of costs incurred by the external experts referred to in Article 4.

3. The co-financing rate for grants shall be up to 100 % of the eligible costs in the case of daily allowances, travel and accommodation costs and costs linked to the organisation of events.

The applicable co-financing rate where actions require the awarding of grants shall be set out in the annual work programmes.

4. The financial allocation for the Programme may also cover:

(a)expenses pertaining to preparatory, monitoring, control, audit and evaluation activities which are required for the management of the Programme and the achievement of its objectives, in particular, studies, meetings of experts, information and communication actions, including corporate communication of the political priorities of the Union insofar as they are related to the objectives of this Programme;

(b)expenses linked to IT networks focusing on information processing and exchange; and

(c)all other technical and administrative assistance expenses incurred by the Commission for the management of the Programme.

Article 13 - Protection of the financial interests of the Union

1. The Commission shall take appropriate measures ensuring that, where actions financed under this Regulation are implemented, the financial interests of the Union are protected by the application of preventive measures against fraud, corruption and any other illegal activities by effective checks and, if irregularities are detected, by the recovery of the amounts unduly paid and, where appropriate, by effective, proportionate and dissuasive administrative and financial penalties.

2. The Commission or its representatives and the Court of Auditors shall have the power of audit, on the basis of documents and on the spot, over all grant beneficiaries, contractors and subcontractors who have received Union funds under this Regulation.

3. The European Anti-fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, in accordance with the provisions and procedures laid down in Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council (10) and Council Regulation (Euratom, EC) No 2185/96 (11) with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with a grant agreement or grant decision or a contract funded under this Regulation.

CHAPTER IV - IMPLEMENTING POWERS

Article 14 - Work programme

1. In order to implement the Programme, the Commission shall adopt annual work programmes by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 16(2).

Each annual work programme shall implement the objectives of the Programme by determining the following:

(a)the actions in accordance with the general, specific and operational objectives as set out in Articles 5 and 6, the method of implementation including, where appropriate, the modalities for the establishment of expert teams referred to in point (v) of point (a) of Article 7 and the expected results;

(b)a breakdown of the budget per type of action;

(c)the co-financing rate for grants referred to in Article 12(3).

2. In preparing the annual work programme, the Commission shall take into account the common approach regarding the customs policy. That approach shall be regularly reviewed and established in a partnership between the Commission and the Member States in the Customs Policy Group, composed of the heads of customs administrations from the Member States or their representatives and the representatives of the Commission.

The Commission shall keep the Customs Policy Group regularly informed of measures relating to the implementation of the Programme.

Article 15 - Exercise of the delegation

1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.

2. The power to adopt delegated acts referred to in the second subparagraph of Article 5(3) and in the second subparagraph of Article 11(2) shall be conferred on the Commission for a period commencing on 1 January 2014 and ending on 31 December 2020.

3. The delegation of power referred to in the second subparagraph of Article 5(3) and in the second subparagraph of Article 11(2) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect on the day following publication in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.

5. A delegated act adopted pursuant to the second subparagraph of Article 5(3) and the second subparagraph of Article 11(2) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of the notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.

Article 16 - Committee procedure

1. The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

CHAPTER V - MONITORING AND EVALUATION

Article 17 - Monitoring of actions under the Programme

1. The Commission shall, in cooperation with the participating countries, monitor the implementation of the Programme and actions under it on the basis of the indicators referred to in Annex I.

2. The Commission shall make public the outcome of the monitoring.

3. The outcome of the monitoring shall be used for the evaluation of the Programme in accordance with Article 18.

Article 18 - Evaluation

1. The Commission shall submit to the European Parliament and to the Council a mid–term and a final evaluation report of the Programme regarding the matters referred to in paragraphs 2 and 3. The results of those evaluations, including the identification of major shortcomings, shall be integrated into decisions on the possible renewal, modification or suspension of the Programme for subsequent periods. Those evaluations shall be carried out by an independent external evaluator.

2. The Commission shall, by 30 June 2018, draw up a mid-term evaluation report on the achievement of the objectives of the actions under the Programme, the efficiency of the use of resources and the added value of the Programme at the European level. That report shall, additionally, address the simplification and the continued relevance of the objectives, as well as the contribution of the Programme to the Union priorities of smart, sustainable and inclusive growth.

3. The Commission shall, by 31 December 2021, draw up a final evaluation report on the matters referred to in paragraph 2, and on the long–term impact and the sustainability of the effects of the Programme.

4. Upon request from the Commission, the participating countries shall provide it with all data and information relevant for the purpose of contributing to its mid–term and final evaluation reports.

CHAPTER VI - FINAL PROVISIONS

Article 19 - Repeal

Decision No 624/2007/EC is repealed with effect from 1 January 2014.

However, financial obligations related to actions pursued under that Decision shall continue to be governed by it until their completion.

Article 20 - Entry into force

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2014.

This Regulation shall be binding in its entirety and directly applicable in all Member States.