Annexes to COM(2023)258 - Union Customs Code and the EU Customs Authority - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2023)258 - Union Customs Code and the EU Customs Authority. |
|---|---|
| document | COM(2023)258 |
| date | May 17, 2023 |
1.5.2. Added value of Union involvement.
Reasons for action at European level (ex-ante):
As analysed in the impact assessment accompanying this legislative proposal, the problems being addressed are difficulties for customs authorities to deliver their mission to protect the EU (both for financial and non-financial risks); the burdensome nature of customs formalities for legitimate trade; the mismatch between the customs model and the new e-commerce business models; the limited availability and use of data for customs processes (including efficient risk management); and the divergence across the Member States in the implementation of customs rules. Consequences of these problems include loss of revenue for the Member States and the Union; the entry of non-compliant and dangerous products to the Single Market and associated harm to EU consumers and businesses and to the environment; and the exploitation of supply chains by criminal activities.
The reform addresses problems which Member States cannot solve on their own. Action at Union level is essential to reform Customs Union processes, data management and governance to address the problems identified. The choice of instrument (Regulation) is essential because the Customs Union must provide legal certainty for trade and public authorities, to ensure the smooth flow of legitimate trade and at the same time provide for effective, risk-based intervention by public authorities to implement major elements of the EU acquis, notably in the areas of the Single Market, security and own resources.
Expected generated Union added value (ex-post):
The proposal addresses the problem drivers: the inadequacy and excessive complexity of the customs processes, including for e-commerce traffic, the fragmented and complex customs digitalisation, and the fragmented customs union governance structure. It provides for a reform of customs processes, including for the handling of e-commerce traffic, in tandem with a common data management environment (EU Customs Data Space) and the establishment of an EU Customs Authority providing an operational governance layer. These elements are mutually reinforcing, enabling a significant reduction of burden on both public authorities and private sector operators and a significant improvement in the uniform delivery of EU policies through the Customs Union, as analysed in the impact assessment.
1.5.3. Lessons learned from similar experiences in the past
The Customs 2020 evaluation concludes that the programme has contributed significantly to improving the functioning of the Customs Union and to its modernisation. It has fostered cooperation and the exchange of information, ranging from facilitating convergence at the strategic level to approximating approaches, interpretation, administrative procedures, best practices and rules at the operational level. The programme has been especially important in transitioning to a customs paperless environment. Yet, the evaluation also identified areas where improvements are needed, notably (i) the differences in the application of customs controls, (ii) e-commerce fraud, (iii) economic operators not perceiving the benefits of the UCC and voicing concerns over (iv) the complexity of the customs IT environment, the customs legislation and processes. The programme evaluation demonstrated that it could be worthwhile for the Commission and Member States to share more customs data. This would serve to better measure the costs and benefits of the investments made.
Additional evidence in this regard is found in the interim evaluation of the UCC, noting flexibilities in relation to the methods and penalties for addressing non-compliance with the customs legislation and on monitoring economic operators considered trustworthy (Authorised Economic Operators, AEO).
Businesses also confirm the divergent application of the UCC. In a large survey for an external study on AEO (almost 2000 replies), 28% of the 900 trustworthy operators active in more than one Member State consider that some of the benefits can vary significantly from one Member State to another.0
On financial risks, the European Court of Auditors identified structural challenges on the risk management of financial risks, finding that the lack of uniform application of customs controls and of harmonised risk management and analysis hampers EU financial interests and warning that current weaknesses ‘could allow non-compliant operators to target EU points of entry with lower levels of controls’. (See further: Special Report 04/2021: Customs controls: insufficient harmonisation hampers EU financial interests).
On non-financial risks, the current risk management framework does not adequately address the potential customs contribution to implementation of requirements relating to the increasing number of non-financial issues of concern for EU citizens, including human rights, labour rights, sustainability, environmental protection, health, safety, and security.
Experience with the digitisation of customs processes and information exchanges has been positive – however challenges remain with the collection, analysis and sharing of data. The current customs processes require the data to be submitted to different national and common systems and the related Member States. The Wise Persons Group also noted that different IT systems are often not interconnected (see further: Report by the Wise Persons Group on the Reform of the EU Customs Union). Data are not transferred from one declaration system to another. Information is fragmented across different databases and systems, making it difficult to ensure coherence and data integrity, which is essential in customs risk management, particularly for risk analysis at EU level. This reduces the capacity of customs to address undervaluation, non-compliance, or security risks on a uniform basis. The European Court of Auditors identified several reasons for the increased cost and additional time necessary to build the UCC systems (see further: Special report no 26/2018: A series of delays in Customs IT systems: what went wrong?). The UCC evaluation draws a mixed picture of the IT implementation, with positive aspects on the centrally developed components.
Experience gained in attempting to organise customs co-operation on a more permanent basis under the customs programme, have again been valuable in developing policy understanding and making progress on specific themes above, but such voluntary co-operations cannot have the infrastructural capacity or governance character which would be necessary to deliver uniform implementation of the customs union.
Experience in relation to the establishment and operation of other EU Agencies and bodies has also been taken into account.
The proposal follows largely the current model for decentralised agencies, addressing the majority of issues along standard provisions.
From the practical perspective, the need for resourcing within the Commission to prepare the EU Customs Authority before it comes into operation is noted. The necessary actions to set up the EU Customs Authority, such as preparation of administrative procedures, governance structures and organisational structure, as well as initial recruitment, could be performed by a dedicated team of Commission staff prior to the start of the EU Customs Authority’s activities. Taking into account the experience of other agencies set-up recently, about 10 FTEs should be envisaged for this activity.
Concerning the preparation of the EU Customs Authority’s operational activities, the Commission has significant experience in policy development in relation to the tasks and in piloting common projects on a voluntary basis (see e-customs annual reports). This has included managing the development of trans-European IT systems, including single EU portals for trader interaction (the reformed import control system – ICS2), organising collaborative risk analysis operations, developing a common approach to the evaluation of customs union performance, developing common customs training, organising co-operation between customs and other sectoral authorities at EU level on specific themes (such as air cargo security), handling customs crisis response, and in working closely and in a structured manner with national customs authorities in all these areas. This experience will assist significantly in preparing the EU Customs Authority’s initial structure and operations and in monitoring and evaluating its performance.
1.5.4. Compatibility with the Multiannual Financial Framework and possible synergies with other appropriate instruments
A new budget line will need to be created, corresponding to the establishment of the EU Customs authority, in the current Multiannual Financial Framework. The following Multiannual Framework would also need to be programmed so that the required resources are provided for the implementation of this legislation.
As regards synergies with other instruments, the reform aims to put in place a strategic capacity for the Union to support better implementation and enforcemement of important EU policies applied to and through trade in goods, as well as tackling the exploitation of supply chains by organised crime and terrorism. The reform will directly contribute to:
- better collection of revenue, including Traditional Own Resources both through collection of additional revenue – estimated at €6.035 billion for the period 2028-2034 in the Impact Assessment accompanying this proposal0 and through better prevention of loss of revenue through non-compliance;
- better protection for EU citizens and businesses envisaged by EU policies which depend to an extent on customs enforcement work, including prohibitions and restrictions, the Single Market and security; while this cannot be quantified in financial terms, the Impact Assessment shows how one illustrative use case for better enforcement of ecodesign and product safety requirements could lead to a consumer saving of €7.7 billion over the period 2028-2034.
- a reduction in administrative burden, supporting competitiveness - the Impact Assessment also identifes a potential saving of €11.6 billion for traders, primarily relating to an overall aggregate reduction in the time needed to complete import processes.
In the Impact assessment accompanying this proposal, a representative sample of use cases was used to evaluate how each reform option would perform, focusing on the value added which would come from improved management of risks in the supply chain. These illustrated coherence with other specific policy areas including Single Use Plastic Directive, Environmental policies addressing persistent chemicals and consumer emissions, the EU Serious and Organised Crime Threat Assessment (SOCTA), Drugs precursors0, Civil Aviation Security0, Tobacco smuggling, Toy Safety, the Market Surveillance Regulation, the Ecodesign Directive and proposed Ecodesign for Sustainable Products Regulation, and the proposed General Product Safety Regulation.
Most of these policy areas are undergoing changes, and customs action is being included by means of the EU Single Window Environment for Customs. However, the Single Window only indirectly tackles the exchange of information on risk, as its main purpose is to facilitate the exchange of the information required to clear the goods. The reform will improve the effectiveness of the Single Window, and will build on it, by enabling customs to retrieve all necessary data by Union non-customs formality at central level, and use it for EU-wide risk management.
More broadly, the reform will deliver a strategic customs union capability to prepare and deliver a co-operation framework with other policies to support their delivery in border operations; to have operational visibility of EU-wide trade flows; to see EU-wide policy performance and have a granular view on how controls and simplifications are being applied; to adapt to future needs and changing business models, notably, the readiness of the customs union information environment to integrate different information sources, and support flexible action against risks; time to market. It will in addition provide the currently lacking “critical mass” needed to handle many priorities in parallel and prepare for crisis.
This strategic capability will position the customs union to support other tasks to which it may be asked to contribute, including for example in the areas of the Carbon Border Adjustment Mechanism, or strategic trade controls and sanctions or other restrictive measures.
As regards synergies more broadly, the proposal will also lead to administrative savings for national customs administrations, by simplifying the processes and providing central common interfaces and tools which will permanently reduce customs compliance and administration costs. In the Impact Assessment accompanying this proposal, these are estimated to be in the region of €7.9 billion for Member States, primarily deriving from savings in IT but also coming from reduction in administrative effort required for certain important tasks, freeing up administrative capacity.
1.5.5 Assessment of the different available financing options, including scope for redeployment
Within the current MFF, the needs can be met by redeployment within the existing budget line for Co-operation in the field of customs (Customs) – subheading 03 05 01 and to a new budget line for the EU Customs Authority – subheading 03 05 XX. That is, no additional cost foreseen within the current MFF.
In the post-2027 MFF, the cost for the Data Hub and Customs Authority is proposed to be financed through the subsequent MFF, without pre-empting the agreement on the MFF and programmes.
1.6. Duration and financial impact of the proposal/initiative
limited duration
- Proposal/initiative in effect from [DD/MM]YYYY to [DD/MM]YYYY
- Financial impact from YYYY to YYYY
X unlimited duration
- Implementation with a start-up period from 2026-2027,
- followed by full-scale operation.
1.7. Method(s) of budget implementation planned
X Direct management by the Commission through
- executive agencies
- X by its departments, including by its staff in the Union delegations;
Shared management with the Member States
X Indirect management by entrusting budget implementation tasks to:
international organisations and their agencies (to be specified);
the EIB and the European Investment Fund;
X bodies referred to in Article 70;
public law bodies;
bodies governed by private law with a public service mission to the extent that they are provided with adequate financial guarantees;
bodies governed by the private law of a Member State that are entrusted with the implementation of a public-private partnership and that are provided with adequate financial guarantees;
bodies or persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU, and identified in the relevant basic act.
Comments:
At the time of entry in to force, the Commission will still be managing the development and maintenance of current UCC systems, and will need to take forward the preparation of the initial elements of the Data Hub during the current MFF.
In period which follows the current MFF, for a selection of tasks, notably the provision of the Data Hub, the Commission will retain funding and delegate tasks under a contribution agreement to the EU Customs Authority. The retention of direct management of funds for the current UCC systems, and the indirect management of Data Hub funds through contribution agreements with the EU Customs Authority, will help to ensure transitional continuity and the effective policy delivery of the future EU customs data environment, while the Authority scales up its capabilities after its establishment in 2028.
2. MANAGEMENT MEASURES
2.1. Monitoring and reporting rules
In relation to the overall reform:
The Commission will regularly monitor the implementation of the proposed regulation. For this purpose, the proposal envisages making information and analysis tools available to the Commission through the EU Customs Data Hub, covering all customs processes in the scope of the reform.
With the assistance of the EU Customs Authority, the Commission will also assess and evaluate the performance of the Customs Union as such at least on an annual basis. This will includes the measurement of customs activities performed by the customs authorities of the Member States. To this end, the EU Customs Authority will identify key trends, strengths, weaknesses, gaps, and potential risks, and provide recommendations for improvement to the Commission.
The Commission, in cooperation with the EU Customs Authority and the national customs authorities, will also evaluate the implementation of risk management in particular, in order to continuously improve its operational and strategic effectiveness and efficiency. The Commission will also use the information available in the Data Hub for this purpose, and may request further information from the EU Customs Authority and from national customs and other authorities. This evaluation work will be used by the Commission in establishing common risk management provisions, notably common risk criteria and common priority control areas.
In relation to the EU Customs Authority specifically:
All Union agencies work under a strict monitoring system involving an internal control coordinator, the Internal Audit Service of the Commission, the Management Board, the Commission, the Court of Auditors and the Budgetary Authority. This system is reflected and laid down in TITLE XII. In accordance with the Common Approach on the EU decentralised agencies, the annual work programme of the EU Customs Authority shall comprise detailed objectives and expected results including performance indicators. The activities of the EU Customs Authority will be then measured against these indicators in the Annual Activity Report. The annual work programme will be coherent with the multi-annual work programme and both shall be included in an annual single programming document which shall be submitted to European Parliament, the Council and the Commission.
The Management Board of the EU Customs Authority will be responsible for supervision of the efficient administrative, operational and budgetary management of the EU Customs Authority. It will be assisted by an Executive Board responsible for preparing the decisions of the Management Board.
The Commission will ensure that regular evaluations of the EU Customs Authority’s performance in relation to its objectives, mandate, tasks and governance and location(s) are carried out. The evaluations will, in particular, address the possible need to modify the mandate of the EU Customs Authority, and the financial implications of any such modification. On the occasion of every second evaluation, the results achieved by the EU Customs Authority will be assessed, having regard to its objectives, mandate, tasks and governance, including an assessment of whether the continuation of the EU Customs Authority is still justified with regard to those objectives, mandate, governance and tasks. The Commission will report to the European Parliament and the Council on the evaluation findings. The findings of the evaluation shall be made public.
2.2. Management and control system(s)
2.2.1. Justification of the management mode(s), the funding implementation mechanism(s), the payment modalities and the control strategy proposed
The EU Customs Authority will ensure that appropriate standards are met for internal control.
Regarding ex-post controls, the EU Customs Authority, as a decentralised agency, is subject to: (i) internal audit by the Internal Audit Service of the Commission; (ii) annual reports by the European Court of Auditors, giving a statement of assurance as to the reliability of the annual accounts and the legality and regularity of the underlying transactions; (iii) annual discharge granted by the European Parliament; (iv) possible investigations conducted by OLAF to ensure, in particular, that the resources allocated to agencies are put to proper use.
The activities of the EU Customs Authority will also be subject to the supervision of the Ombudsman in accordance with Article 228 TFEU.
In view of the Union’s exclusive competence in the field of customs and given that the proposal includes significant investments for the development, operation, maintenance and use of a Data Hub, it seems appropriate to retain the budgetary responsibility for certain activities at the Commission and to entrust the EU Customs Authority with certain implementation tasks under contribution agreements. These should include provisions allowing the Commission to maintain a high degree of control of the delegated activities, as provided for in this proposal.
Furthermore, it is appropriate that the Commission has an important role in the programming and monitoring activities of the EU Customs Authority’s Management Board and Executive Board.
2.2.2. Information concerning the risks identified and the internal control system(s) set up to mitigate them
As the EU Customs Authority will be a new body, there is a risk that recruitment and administrative procedures may not be on schedule, and will impact the EU Customs Authority’s operational capacity at the beginning of its operations. It is therefore crucial that the partner DG prepares the start of operations by establishing administrative procedures, governance structures, initial work programmes and performs some initial recruitment activities, so that the EU Customs Authority can soon achieve full administrative autonomy. It is advisable that Member States be involved in such preparatory actions through regular exchanges of views.
Frequent meetings and regular contacts will be required between the partner DG and the EU Customs Authority throughout the first years of the EU Customs Authority’s operations, in order to assist in its ramp-up. Secondment of experienced Commission staff could be envisaged.
The EU Customs Authority will be required to implement an Internal Control Framework in line with the European Commission’s Internal Control Framework. Information on the EU Customs Authority’s internal controls will be included in the EU Customs Authority’s annual reports.
An Internal Audit capability will be established to take account of risks specific to the operation of the EU Customs Authority, and bring a systematic and disciplined approach to evaluate the effectiveness of risk management, control, and governance processes, and by issuing recommendations for their improvement.
As regards TAXUD Funds: Fraud prevention and detection is one of the objectives of internal control as stipulated in the Financial Regulation and a key governance issue, which the Commission has to address throughout the whole expenditure life cycle. In addition, TAXUD’s anti-fraud strategy (AFS) mainly aims at prevention, detection and reparation of fraud, ensuring inter alia that its internal anti-fraud related controls are fully aligned with the Commission’s anti fraud strategy (CAFS) and that its fraud risk management approach is geared to identifying fraud risk areas and adequate responses.
2.2.3. Estimation and justification of the cost-effectiveness of the controls
The partner DG’s costs of overall supervision of the EU Customs Authority can be estimated to be at 0.5% of the annual budget entrusted to the EU Customs Authority, including delegated funds. Such costs include, for example but not exclusively, the costs related to the assessment of the annual programming and budget, the participation of Commission representatives to the Management Board and Executive Board and related preparatory work.
2.3. Measures to prevent fraud and irregularities
Specify existing or envisaged prevention and protection measures, e.g. from the Anti-Fraud Strategy.
Anti-fraud measures are provided for in the provisions concerning the EU Customs Authority. In line with the Common Approach on decentralised agencies, an Anti-fraud strategy will be adopted by the EU Customs Authority.
It will also adopt rules for the prevention and management of conflicts of the members of the Management Board and Executive Board.
Furthermore, the EU Customs Authority will adopt security rules that shall be based on the principles and rules laid down in the Commission's security rules for protecting European Union classified information (EUCI) and sensitive non-classified information.
3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE
3.1. Heading(s) of the multiannual financial framework and expenditure budget line(s) affected
- Existing budget lines
In order of multiannual financial framework headings and budget lines.
| Heading of multiannual financial framework | Budget line | Type of expenditure | Contribution | |||
| Number 1 | Diff./Non-diff.0 | from EFTA countries0 | from candidate countries and potential candidates0 | From other third countries | other assigned revenue | |
| 01 | Single Market Co-operation in the field of customs (Customs) – subheading 03 05 01 | Diff. | NO | NO | NO | NO |
It may be anticipated that contributions from some third countries would be provided in connection with the development and operation of the EU Customs Data Hub; such contributions are currently made in respect of participation in the new Import Control System (ICS2). However, no provision is made for them in this Statement as such agreements are not part of the legal proposal.
- New budget lines requested
In order of multiannual financial framework headings and budget lines.
| Heading of multiannual financial framework | Budget line | Type of expenditure | Contribution | |||
| Number 1 | Diff./non-diff. | from EFTA countries | from candidate countries and potential candidates | from other third countries | other assigned revenue | |
| 03 XX XX EU Customs Authority | Diff. | NO | NO | NO | NO | |
3.2. Estimated impact on expenditure
3.2.1. Summary of estimated impact on expenditure
General caveats: following adoption of the legislation, in the annual budget procedure, the budget may adjust depending on actual salary adjustment coefficient. Figures below are indexed from 2025 values at 2%. In case the funding available in the 2028-2034 period would be less, the tasks will be reduced to fit within the available funding under the post-2027 MFF and post-2027 customs programme. If less tasks than foreseen are delegated to the EU Customs Authority, then staff levels will be reduced accordingly (and not reach 250 staff).
EUR million (to three decimal places)
| Heading of multiannual financial framework | Number | [Heading 1 – Single Market, Innovation and Digital ……… 03 XX XX EU Customs Authority ………………] |
Estimation for the period 2026-2034:
Period of 2026-2027 – redeployment:
| 03 XX XX | 2026 | 2027 | TOTAL | |||||||
| EU Customs Authority | Commitments | (1) | 0.928 | 2.054 | 2.981 | |||||
| Payments | (2) | 0.928 | 2.054 | 2.981 | ||||||
| TOTAL appropriations for 03 XX XX | Commitments | =1+1a +3a | 0.928 | 2.054 | 2.981 | |||||
| Payments | =2+2a +3b | 0.928 | 2.054 | 2.981 |
| Heading of multiannual financial framework | Number | Heading 1 – Single Market, Innovation and Digital |
| 03 05 01 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | TOTAL | ||
| Co-operation in the field of customs (Data Hub - Commission) | Commitments | (1) | 23.072 | 31.946 | 101.682 | 127.015 | 50.817 | 0 | 0 | 0 | 0 | 334.533 |
| Payments | (2) | 23.072 | 31.946 | 101.682 | 127.015 | 50.817 | 0 | 0 | 0 | 0 | 334.533 | |
| Co-operation in the field of customs (Data Hub -contribution arrangement to EU Customs Authority) | Commitments | (1a) | 25.420 | 84.677 | 203.268 | 268.580 | 227.785 | 237.611 | 247.739 | 1 295.080 | ||
| Payments | (2a) | 19.065 | 82.564 | 211.736 | 268.580 | 227.785 | 237.611 | 247.739 | 1 295.080 | |||
| TOTAL appropriations for 03 05 01 | Commitments | =1+1a +3a | 23.072 | 31.946 | 127.102 | 211.692 | 254.085 | 268.580 | 227.785 | 237.611 | 247.739 | 1 629.613 |
| Payments | =2+2a +3b | 23.072 | 31.946 | 120.747 | 209.579 | 262.553 | 268.580 | 227.785 | 237.611 | 247.739 | 1 629.613 |
In the case of the EU Customs Authority, it is assumed that payments are at 75% of commitments in 2028 and 90% of commitments in 2029. In the case of the Commission, it is assumed that payments and commitments are at the same level as there is continuity from existing programmes.
Period of 2026-2027 – redeployment:
In the current MFF, the reform entails an EU spend of €60.165.000, combining operational and administrative expenditure. Of this, €55.019m in operational expenditure noted above goes to the developing the first structural capabilities of the EU Customs Data Hub and to the start of the EU Customs Authority.
This expenditure will come from the existing budget of the Customs Programme. Outputs include readiness to collect new e-commerce duties from 2028, pilot work led by the Commission on a selection of financial and non-financial risk management projects, and the preparation for operations of the EU Customs Authority.
Without prejudice to the next MFF, an analysis is presented addressing the period 2028-2034 above, addressing anticipated costs to the Union budget to cover expenditure on the EU Data Hub and the budget of the EU Customs Authority.
As regards operational expenditure:
- This Statement concerns the new budgetary needs which arise from this reform proposal. It does not concern the Commission’s ongoing support for customs co-operation and existing UCC systems under 03 05 01, and the instrument for financial support for customs control equipment under 11 01 02. The Commission will continue to manage the existing UCC systems and will reduce its operational expenditure on these over time. The Commission will also carry out some customs co-operation activities, reduced in view of the EUCA’s new activities in this area. These costs are not included in this Legislative Financial Statement as they are not costs of this proposal.
- The IT costs in scope of this proposal relate to the development of the Data Hub. The funding line above covers approximately €1.63 billion after indexation at 2% per table above.
- The Commission would allocate Data Hub tasks to the EUCA through contribution arrangements. The relevant costs are therefore included in the succession for the Customs Programme in the post-2027 MFF.
- The EUCA’s operational expenditure, which is primarily on delivering customs co-operation, is further described in the Annex. The EUCA is presumed to enter its start-up phase in 2026, with 7 staff (5 Contract Agents and 2 Temporary Agents), increasing staff by a further 7 in 2027, and starting operations in 2028 (building to 30 staff in that year).
- Title I includes an estimated staffing for the EUCA of 250 in 2034, of which approximately 115 would be directly associated with IT and Data management functions. These IT and Data management posts would address both the development of the Data Hub platform and applications as assigned under a contribution agreement, and technical management of the Data Hub for data projects, analytics and management of the customs data model.
| Heading of multiannual financial framework | 7 | ‘Administrative expenditure’ |
EUR million (to three decimal places)
| 2026 | 2027 | TOTAL | |||||||||||
| DG: TAXUD | |||||||||||||
| Officials | 0.513 | 1.197 | 1.710 | ||||||||||
| Contract Staff | 0.182 | 0.273 | 0.455 | ||||||||||
| TOTAL DG TAXUD | Appropriations | 0.695 | 1.470 | 2.165 |
As regards administrative expenditure: In the current MFF, TAXUD would need an additional 5 FTE in 2026 and a further additional 5 FTE in 2027 to prepare the Authority.
EUR million (to three decimal places)
TOTAL appropriations under HEADING 7 of the multiannual financial framework | Net total 2026-2027 (Total commitments = Total payments) | 0.695 | 1.470 |
The estimated totals under all Headings for period 2026-2034 are summarised below:
| 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | TOTAL | ||
| TOTAL appropriations under HEADINGS 1 to 7 of the multiannual financial framework | Commitments | 24.695 | 35.470 | 145.338 | 233.238 | 281.456 | 306.073 | 276.274 | 296.780 | 315.905 | 1 915.230 |
| Payments | 24.695 | 35.470 | 138.983 | 231.125 | 289.924 | 306.073 | 276.274 | 296.780 | 315.905 | 1 915.230 |
3.2.2. Estimated impact on appropriations
- The proposal/initiative does not require the use of operational appropriations
- X The proposal/initiative requires the use of operational appropriations, as explained below:
The proposal is not limited to establishment of an Agency. It comprehensively reforms the Customs Union. It provides a new strategic capability (in terms of Governance, a new EU Customs Authority, and in terms of capacities, a new EU Customs Data Hub), in tandem with a revision and simplification of operation processes for national authorities and trade operators. As it improves the co-operation in delivering the Customs Union “as one” and produces effects which are delivered by national authorities (rather than only by the Authority), it would not be appropriate to attempt to map the outputs to activity indicators of the Authority. It is more appropriate to map the two major outputs (and expenditure categories) which work together to deliver the reform objective – the EU Customs Data Hub and the EU Customs Authority - as per the tables below.
The figures for the current MFF below relate to the Commission’s operational costs only. These concern the Data Hub.
Amounts in EUR million (to three decimal places)
| Indicate objectives and outputs | 2024 | 2025 | 2026 | 2027 | TOTAL | |||||||||||||
| OUTPUTS | ||||||||||||||||||
| Type0 | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | Total No | Total cost | |
| GENERAL OBJECTIVE | ||||||||||||||||||
| - EU Customs Data Hub | 23.072 | 31.496 | 55.018 | |||||||||||||||
| Subtotal | 23.072 | 31.496 | 55.018 | |||||||||||||||
| TOTAL COST | 23.072 | 31.496 | 55.018 |
The figures for the period 2028-2034 below relate to the costs of the development of the EU Customs Data Hub, and of the operation of the EU Customs Authority. These are operational costs, indexed from 2025 at 2%.
| Indicate objectives and outputs | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | TOTAL | ||||||||||
| OUTPUTS | ||||||||||||||||||
| Type0 | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | Total No | Total cost | |
| GENERAL OBJECTIVE | ||||||||||||||||||
| - EU Customs Data Hub | ||||||||||||||||||
| EU data space CAPEX | 47.424 | 60.465 | 61.674 | 50.326 | 0 | 0 | 0 | 219.889 | ||||||||||
| EU data space OPEX | 47.857 | 113.900 | 149.371 | 169.288 | 172.673 | 176.127 | 179.649 | 1 008.865 | ||||||||||
| Transformation program CAPEX | 31.822 | 32.458 | 33.107 | 33.770 | 34.445 | 35.134 | 35.837 | 236.573 | ||||||||||
| Transformation program OPEX | 0 | 4.869 | 9.932 | 15.196 | 20.667 | 26.350 | 32.253 | 109.268 | ||||||||||
| Subtotal | 127.102 | 211.692 | 254.085 | 268.580 | 227.785 | 237.622 | 247.739 | 1 574.594 | ||||||||||
| - EU Customs Authority | 18.235 | 21.546 | 27.371 | 37.943 | 48.489 | 59.169 | 68.166 | 280.471 | ||||||||||
| Subtotal | 18.235 | 21.546 | 27.371 | 37.943 | 48.489 | 59.169 | 68.166 | 280.471 | ||||||||||
| TOTAL COST | 145.338 | 233.238 | 281.457 | 306.073 | 276.274 | 296.780 | 315.905 | 1 855.065 |
Amounts in EUR million (to three decimal places). Where applicable, amounts reflect the sum of the Union contribution to the agency and other revenue of the agency (fees and charges).
Additonal explanations for EU Customs Data Hub costs:
EU data space CAPEX:
This budget line covers the design and implementaiton of the Data Hub platform including the development (or licencing/purchasing) and the integration of the different components covering the data exchange, data processing, application management and data catalogue capabilities.
EU data space OPEX:
This line includes the provision of the necessary infrastructure (data centres rental, hardware, cloud services, software licensing etc.) and the operational capabilities (services desk, technical support, operational support, etc.) to ensure the adequate level and capacity of service. This line also covers eventual maintenance of the Data Hub once delivered and in service mode.
Transformation program CAPEX:
This line covers development and implementation in the Data Hub platform of the functionalities relative to the National Customs systems being trasferred to the central implementation according to the reform legislation.
Transformation program OPEX:
This line covers the operational and maintenance costs in the Data Hub platform of the element implementing the functionalities relative to the National Customs systems being trasferred to the central implementation according to the reform legislation.
3.2.3. Estimated impact on the EU Customs Authority’s human resources
3.2.3.1. Summary
- The proposal/initiative does not require the use of appropriations of an administrative nature
- X The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:
The figures below are based on the EU Customs Authority reaching cruising speed at 2034 and human resource levels being stable from that point. An assumption of a ratio of 2:1 between establishment plan and external staff is assumed. While it is not possible at this stage to quantify the number of AST or AD grades, or the number of SNE which may be provided by national administrations, an estimation is made. The costs are indexed at 2%.
EUR million (to three decimal places) Where applicable, amounts reflect the sum of the Union contribution to the agency and other revenue of the agency (fees and charges).
| 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | TOTAL | |
| Temporary agents (AD Grades) | 0.119 | 0.423 | 1.542 | 3.335 | 5.970 | 10.018 | 14.693 | 19.073 | 22.234 | 77.408 |
| Temporary agents (AST grades) | 0.059 | 0.212 | 0.771 | 1.668 | 2.985 | 5.009 | 7.346 | 9.537 | 11.117 | 38.704 |
| Contract staff (CA) | 0.237 | 0.676 | 0.749 | 1.085 | 1.927 | 3.220 | 4.691 | 6.090 | 7.099 | 25.773 |
| Seconded National Experts (SNE) | 0.187 | 0.271 | 0.482 | 0.805 | 1.173 | 1.523 | 1.775 | 6.215 | ||
| TOTAL | 0.415 | 1.311 | 3.249 | 6.360 | 11.363 | 19.051 | 27.903 | 36.223 | 42.226 | 148.101 |
As regards the attribution of costs between the above grades, the establishment plan posts are assumed to be allocated 2:1 AD:AST, and the external posts are assumed to be allocated 4:1 CA/SNE from the operational start in 2028.0 These estimations are without prejudice to the eventual recruitment distribution.
Staff requirements (FTE):
| 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | Total | |
| Temporary agents (AD Grades) | 2 | 5 | 14 | 22 | 40 | 62 | 91 | 122 | 111 | 111 |
| Temporary agents (AST grades) | 6 | 11 | 20 | 31 | 46 | 31 | 56 | 56 | ||
| Contract staff | 5 | 9 | 8 | 16 | 24 | 39 | 50 | 62 | 66 | 66 |
| Seconded National Experts | 2 | 3 | 6 | 8 | 13 | 15 | 17 | 17 | ||
| TOTAL | 7 | 14 | 30 | 50 | 90 | 140 | 190 | 230 | 250 | 250 |
It is assumed that all newly hired staff work for 6 months in their year of recruitment.
While the precise allocation of staff figures by profile cannot be definitively identified at this point in time, the following table gives a general overview of what may be anticipated:
| 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | |
| Total | 7 | 14 | 30 | 50 | 90 | 140 | 190 | 230 | 250 |
| Administrative | 6 | 8 | 12 | 20 | 22 | 22 | 22 | 22 | 22 |
| Data and IT | 1 | 4 | 10 | 18 | 40 | 65 | 90 | 105 | 115 |
| Coordination/Capacity building | 2 | 8 | 12 | 28 | 53 | 78 | 103 | 113 |
Administrative profiles would deal with issues such as human resources, finance, accounting, legal affairs, communications, quality control and audit, administrative support to senior management, the EUCA’s own IT, and logistics.
Data and IT profiles would deal with the EU Customs Data Data Hub including management of IT development, operations and infrastructure, data projects and their management and data governance).
Co-ordination and Capacity building profiles would deal with the operational co-ordination of work involving the Member States customs and co-operation with other external experts, in areas including risk management, crisis management, co-operation with other non-customs authorities, training and guidance on common working methods and processes, and co-ordination of operationaal work as well as performance measurement, monitoring, research and innovation, joint controls and control equipment support.
FTE are rounded to the nearest whole number.
3.2.3.2. Estimated requirements of human resources for the parent DG
- The proposal/initiative does not require the use of human resources.
- X The proposal/initiative requires the use of human resources, as explained below:
Estimate to be expressed in full amounts (or at most to one decimal place)
| 2026 | 2027 | ||
| - Establishment plan posts (officials and temporary staff) | |||
| 20 01 02 01 and 20 01 02 02 (Headquarters and Commission’s Representation Offices) | +3 | +7 | |
| 20 01 02 03 (Delegations) | |||
| 01 01 01 01 (Indirect research) | |||
| 10 01 05 01 (Direct research) | |||
| External staff (in Full Time Equivalent unit: FTE)0 | |||
| 20 02 01 (AC, END, INT from the ‘global envelope’) | +2 | +3 | |
| 20 02 03 (AC, AL, END, INT and JPD in the Delegations) | |||
| Budget line(s) (specify)0 | - at Headquarters0 | ||
| - in Delegations | |||
| 01 01 01 02 (AC, END, INT – Indirect research) | |||
| 10 01 05 02 (AC, END, INT – Direct research) | |||
| Other budget lines (specify) | |||
| TOTAL | +5 | +10 |
The human resources required will be met by staff from the DG who are already assigned to management of the action and/or have been redeployed within the DG, together if necessary with any additional allocation which may be granted to the managing DG under the annual allocation procedure and in the light of budgetary constraints.
Description of tasks to be carried out:
3.2.4. Compatibility with the current multiannual financial framework
X The proposal/initiative is compatible the current multiannual financial framework. The €58 million required in 2026 and 2027 will be allocated within the existing provision under the Single Market budget line: Co-operation in the field of customs (Customs) – subheading 03 05 01
- The proposal/initiative will entail reprogramming of the relevant heading in the multiannual financial framework.
- The proposal/initiative requires application of the flexibility instrument or revision of the multiannual financial framework0.
3.2.5. Third-party contributions
X The proposal/initiative does not provide for co-financing by third parties.
- The proposal/initiative provides for the co-financing estimated below:
EUR million (to three decimal places)
| Year N | Year N+1 | Year N+2 | Year N+3 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | Total | |||
| Specify the co-financing body | ||||||||
| TOTAL appropriations co-financed |
3.3. Estimated impact on revenue
- The proposal/initiative has no financial impact on revenue.
- The proposal/initiative has the following financial impact:
- X on own resources
- on other revenue
- please indicate, if the revenue is assigned to expenditure lines ◻
EUR million (to three decimal places)
| Budget revenue line: | Appropriations available for the current financial year | Impact of the proposal/initiative0 | |||||||
| 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | Total | ||
| Article …………. | 812 | 828 | 845 | 862 | 879 | 896 | 914 | 6 035 |
For miscellaneous ‘assigned’ revenue, specify the budget expenditure line(s) affected.
Specify the method for calculating the impact on revenue.
In the period 2028-2034, the reform brings in extra income from e-commerce duties minus 25% national collection costs (net TOR). This is estimated at €750 million per annum, indexed at 2%, which yields approximately €6.035 Billion in this period.
EUR million (to three decimal places)
ANNEX – ASSUMPTIONS:
Staffing evolution in the Authority:
The overall FTE evolution is anticipated as follows.
| 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | |
| EU Custom Authority | 7 | 14 | 30 | 50 | 90 | 140 | 190 | 230 | 250 |
While it is not in the scope of this Statement, it is useful to note that the Impact Assessment accompanying this proposal provides an estimate for freeing up of administrative effort at national level arising from the simplification and rebalancing of customs processes. By 2034, compared with the baseline the Member States would need to expend lower efforts on the given tasks concerned, estimated in the region of 2000 FTE.0 This does not imply or require that Member States would decide to reduce customs numbers accordingly.
From 2028 onwards there would also be a progressive freeing up of staff in the parent DG as certain activities previously carried out under the customs programme and under TAXUD management would be superseded by activities of the Authority.
Title III:
| Title III | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | Totals |
| Customs co-operation | 9.000.000 | 10.000.000 | 10.000.000 | 11.000.000 | 12.000.000 | 13.000.000 | 15.000.000 | 80.000.000 |
| Indexed at 2% | 9.741.889 | 11.040.808 | 11.261.624 | 12.635.542 | 14.059.913 | 15.536.203 | 18.284.916 | 92.560.896 |
The operational expenditure of the EU Customs Authority concerns operational customs co-operation.
The EU Customs Authority will also manage costs under a contribution arrangement, for the EU Customs Data Hub.
The Custom Co-operation line above covers the costs of convening working groups of Member States customs experts to collaborate intensively on themes in the scope of the proposal, including on risk management, implementation and evaluation of common risk criteria and standards and common priority control areas, training, development of working methods and guidance in relation to technical issues, Trust and Check implementation, development of common business processes and interoperability related to the EU Customs Data Space and its connection with other systems, etc. It also includes convening multi-disciplinary groups of experts at different levels (sectoral, national, international) on themes in the scope of the proposal, including crisis preparation and response, implementation of common policy priorities, development and implementation of co-operation frameworks and their elements (including supervision strategies). The groups organised by EU Customs Authority will be essential to effective uniform delivery of the customs union, as most of the operational work continues to be performed “boots on the ground” by national authorities.
0European Parliament resolution of 18 January 2023 on the 30th anniversary of the single market: celebrating achievements and looking towards future developments (P9_TA(2023)0007).
0A Union that strives for more – My agenda for Europe Guidelines for the next European Commission 2019-2024.
0Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee Taking the Customs Union to the Next Level: a Plan for Action, COM(2020) 581 final.
0Commission Staff Working Document on the interim evaluation of the implementation of the Union Customs Code, SWD(2022) 158 final.
0Ghiran, A., Hakami, A., Bontoux, L. and Scapolo, F., The Future of Customs in the EU 2040, Publications Office of the European Union, Luxembourg, 2020.
0Putting more Union in the European customs, Ten proposals to make the EU Customs Union fit for a Geopolitical Europe - Report by the Wise Persons Group on the Reform of the EU Customs Union, Brussels March 2022.
0European Court of Auditors, Special Report No 04 2021: Customs controls: insufficient harmonisation hampers EU financial interests.
0European Court of Auditors, Special Report No 26/2018: A series of delays in Customs IT systems: what went wrong?
0European Court of Auditors, Special Report No 12/2019: E-commerce: many of the challenges of collecting VAT and customs duties remain to be resolved.
0European Court of Auditors, Special Report No 19/2017: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU.
0Commission Work Programme 2022, Making Europe stronger together.
0Proposal for a Council Directive Proposal for amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT (OJ L …..).
0Proposal for a Council Regulation amending Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty and Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, part of a broad and comprehensive reform of the Customs Union (OJ L …….).
0Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1).
0Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (Recast) (OJ L 168, 7.6.2014, p. 39).
0Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).
0European Commission, Directorate-General for Taxation and Customs Union, Integrated EU prohibitions & restrictions list: indicative calendar and list as of 1.1.2022 legal notice, Publications Office of the European Union, 2022.
0Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011 (OJ L 169, 25.6.2019).
0Proposal for a Regulation of the European Parliament and of the Council on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council, and repealing Council Directive 87/357/EEC and Directive 2001/95/EC of the European Parliament and of the Council [COM(2021)346].
0Proposal for a Regulation of the European Parliament and of the Council on prohibiting products made with forced labour on the Union market [COM (2022) 453 final].
0Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC.
0Council Regulation (EC) No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein (OJ L 61, 3.3.1997, p. 1).
0Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases and repealing Regulation (EC) No 842/2006 (OJ L 150, 20.5.2014, p. 195).
0Regulation (EC) No 1005/2009 of the European Parliament and of the Council of 16 September 2009 on substances that deplete the ozone layer (OJ L 286, 31.10.2009, p. 1).
0Proposal for a Regulation of the European Parliament and of the Council on the making available on the Union market as well as export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (COM (2021) 706).
0Proposal for a Regulation of the European Parliament and of the Council on shipments of waste and amending Regulations (EU) No 1257/2013 and (EU) No 2020/1056 (COM/2021/709 final).
0Proposal for a Regulation of the European Parliament and of the Council establishing a framework for setting ecodesign requirements for sustainable products and repealing Directive 2009/125/EC (COM/2022/142 final).
0Proposal for a Regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism [COM (2021) 564].
0Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1).
0More information on operational cooperation.
0Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on a Single Market For Digital Services and amending Directive 2000/31/EC (Digital Services Act).
0Commission Staff Working Document on the interim evaluation of the implementation of the Union Customs Code, SWD/2022/0158.
0https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13316-Revision-of-the-Union-Customs-Code_en
0The Customs Reflection Group is a subgroup of the Commission Customs Policy Expert Group. See Commission Register of Expert Groups, code E00944.
0Commission Register of Expert Groups, code E02134.
0Study to support the interim evaluation of the implementation of the Union Customs Code, Oxford Research, Ipsos, CASE, Wavestone and Economisti Associati, 2021. Study on the Authorised Economic Operator programme, Oxford Research, Ipsos, Wavestone, CT Strategies and Economisti Associati, 2023. Study on an integrated and innovative overhaul of EU rules governing e-commerce transactions from third countries from a customs and taxation perspective, Pricewaterhouse Coopers EU Services, 2022 (not final).
0Based on the assumptions and time horizon indicated in the impact assessment, at the time of its compilation.
0Judgement of the Court of 14.7.2022 C-743/19, European Parliament v Council of the European Union, paras. 66 and 74.
0OJ C [...], [...], p. [...]
0Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269, 10.10.2013, p. 1).
0European Court of Auditors, Special Report No 4/2021: Customs controls: insufficient harmonisation hampers EU financial interests.
0[OJ: Please insert in the text the number of] Commission Delegated Regulation (EU) 2023/... of dd MM 2023 amending Delegated Regulation (EU) 2015/2446 as regards decisions relating to binding information in the field of customs valuation and decisions relating to binding origin information ) [and insert the number, date, title and OJ reference of that Delegated Regulation in this footnote].
0Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 077 23.3.2011, p. 1).
0Case T‑81/22 (OJ C 148, 4.4.2022).
0[OJ: Please insert in the text the number of the Regulation contained in document COM/2022/720 final – 2022/0379 (COD) and insert the number, date, title and OJ reference in this footnote.] Regulation (EU) ../…. of the European Parliament and of the Council laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act) [COM/2022/720 final – 2022/0379 (COD)] (OJ L ..,…..2023, p. .).
0Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the committee of the regions European Interoperability Framework – Implementation Strategy (COM/2017/0134 final).
0Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1).
0Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1).
0Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the application of food and feed law, rules on animal health and welfare, plant health and plant protection products, amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031 of the European Parliament and of the Council, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC (Official Controls Regulation)(OJ L 95, 7.4.2017, p. 1).
0Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA (OJ L 135, 24.5.2016, p. 53).
0The procedure is based on the Mannheim Rhine Navigation Act of 17 October 1868 and the protocol that was adopted by the Central Commission for Navigation on the Rhine on November 22, 1963. The Mannheim Convention on the Navigation of the Rhine affects Belgium, Germany, France, the Netherlands and Switzerland as countries bordering the Rhine, which are considered to be a single area for the purposes of the Act.
0Amendments to the Customs Convention on the International Transport of goods under cover of TIR carnets (TIR Convention 1975) According to UN Depositary Notification C.N.85.2021.TREATIES-XI.A.16 the following amendments to the TIR Convention enter into force on 1 June 2021 for all Contracting Parties, OJ L 193/1, 1.6.2021, p.1.
0Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23).
0Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
0Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee Taking the Customs union to the Next Level: a Plan for Action, 28.9.2020 (COM/2020/581 final).
0joint_statement_on_decentralised_agencies_en.pdf (europa.eu)
0OJ L 123, 12.5.2016, p. 1.
0Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
0Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
0Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) (OJ L 58, 27.2.2020, p. 4).
0Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013 (OJ L 317, 9.12.2022, p. 1).
0Regulation of the European Parliament and of the Council (EU) …/20.. laying down harmonised rules on artificial intelligence (artificial intelligence act) and amending certain Union legislative acts [COM(2021)206 final] [(2021/0106(COD)].
0Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).
0Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data by competent authorities for the purposes of the prevention, investigation, detection or prosecution of criminal offences or the execution of criminal penalties, and on the free movement of such data, and repealing Council Framework Decision (OJ L 119, 4.5.2016, p. 89).
0Regulation (EU) …./.. of the European Parliament and of the Council (OJ L…,../../…., p..). [OJ: Please insert in the text the number of the Regulation contained in document COM(2021) 206 final, 2021/0106(COD)) and insert the number, date, title and OJ reference of that Directive in the footnote.]
0Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1).
0Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the application of food and feed law, rules on animal health and welfare, plant health and plant protection products, amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031 of the European Parliament and of the Council, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC (Official Controls Regulation)(OJ L 95, 7.4.2017, p. 1).
0Regulation (EU) No 608/2013 of the European Parliament and the Council Regulation (EU) No 608/2013 of 12 June 2013 concerning customs enforcement of intellectual property rights and repealing Council Regulation (EC) No 1383/2003 (OJ L 181, 29.6.2013, p. 15–34).
0Regulation of the European Parliament and of the Council (EU) No 2023/… of ../../2023 on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council, and repealing Council Directive 87/357/EEC and Directive 2001/95/EC of the European Parliament and of the Council (OJ L… ).
0[OP : please insert final reference in the text – see footnote 19]
0Regulation (EEC, Euratom, ECSC) No 259/68 of the Council of 29 February 1968 laying down the Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Communities and instituting special measures temporarily applicable to officials of the Commission (OJ L 56, 4.3.1968, p. 1).
0Regulation (EC) No 1049/2001 of the European Parliament and of the Council of 30 May 2001 regarding public access to European Parliament, Council and Commission documents (OJ L 145, 31.5.2001, p. 43).
0Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council (OJ L 122, 10.5.2019, p. 1).
0Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).
0 OJ L 136, 31.5.1999, p. 15.
0Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292, 15.11.1996, p. 2).
0Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29).
0Commission Decision (EU, Euratom) 2015/443 of 13 March 2015 on Security in the Commission (OJ L 72, 17.3.2015, p. 41).
0Commission Decision (EU, Euratom) 2015/444 of 13 March 2015 on the security rules for protecting EU classified information (OJ L 72, 17.3.2015, p. 53).
0Council Regulation No 1 of 15 April 1958 determining the languages to be used by the European Economic Community (OJ 17, 6.10.1958, p. 385).
0Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time-limits (OJ L 124, 8.6.1971, p1.).
0As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
0Of the more than 120 Customs systems operated by DG TAXUD most will be fully handed over to the EU Customs Authority; these are in principle those implementing or supporting procedural and operational activities of Customs (for example: Customs Decisions, ICS2, NCTS, EBTI, SMS, etc.). On the other hand, applications supporting policy or program management will stay under TAXUD responsibility (TARIC, ART, CN, Surveillance 3, etc.).
0Study on the Authorised Economic Operator programme, Oxford Research, Ipsos, Wavestone, CT Strategies and Economisti Associati, 2022.
0The assumptions used to prepare these estimates are detailed in the Impact Assessment and its Annexes.
0Council Regulation (EC) No 111/2005 of 22 December 2004 laying down rules for the monitoring of trade between the Community and third countries in drug precursors (OJ L 22, 26.1.2005, p. 1).
0Regulation (EC) No 300/2008 of the European Parliament and of the Council of 11 March 2008 on common rules in the field of civil aviation security and repealing Regulation (EC) No 2320/2002 (OJ L 97, 9.4.2008, p. 72).
0Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations.
0EFTA: European Free Trade Association.
0Candidate countries and, where applicable, potential candidates from the Western Balkans.
0Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
0Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
0It may be that some secretarial posts would be in the would be in the TA (AST/SC) category; however this LFS is prepared on the assumption that those posts would be in CA categories.
0AC = Contract Staff; AL = Local Staff; END = Seconded National Expert; INT = agency staff; JPD = Junior Professionals in Delegations.
0Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines).
0Mainly for the EU Cohesion Policy Funds, the European Agricultural Fund for Rural Development (EAFRD) and the European Maritime Fisheries and Aquaculture Fund (EMFAF).
0See Articles 12 and 13 of Council Regulation (EU, Euratom) No 2093/2020 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027
0As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net amounts, i.e. gross amounts after deduction of 20 % for collection costs.
0The assumptions used to prepare these estimates are detailed in the Impact Assessment and its Annexes.
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