(fra kommisjonsforordningen)

(1) The Union and the functioning of the internal market are based upon the customs union. In the interests both of economic operators and of the customs authorities in the Union, Regulation (EU) No 952/2013 of the European Parliament and of the Council (3) assembled in a single act, the Union Customs Code, customs legislation that previously contained in several different legal acts. That Regulation contains the general rules and procedures for ensuring the implementation of the tariff measures and other measures introduced at Union level in connection with trade in goods between the Union and countries or territories outside the customs territory of the Union, and the provisions relating to the collection of import duties. Member States’ customs authorities are responsible for implementing those rules by way of operational tasks such as applying customs procedures, carrying out risk analysis and controls, and applying penalties in the event of infringements of the customs legislation.

(2) The implementation of Regulation (EU) No 952/2013 has disclosed weaknesses in several areas. Those weaknesses include: insufficient or ineffective action in ensuring the protection of the Union and its citizens against non-financial risks applicable to goods established by Union policies other than customs legislation; the limited capacity of customs authorities to effectively handle the increasing volume of goods imported from third countries via distance sales (e-commerce transactions); the limited capacity of the IT systems architecture created by Regulation (EU) No 952/2013 to digitalise customs processes in order to keep up with the pace of technological progress, and in particular technologies based on the exploitation of data; and the lack of effective governance structures of the customs union, resulting in divergent practices and non-uniform implementation of the customs rules in the Member States. Those weaknesses lead to the emergence of obstacles to the proper functioning of the customs union, and therefore of the internal market, due to the internal and external risks and threats.

(3) It is appropriate that customs legislation take account of the rapid development of global trade patterns, technology, business models and the needs of stakeholders, including businesses, consumers and residents. Therefore, a great number of amendments need to be made to Regulation (EU) No 952/2013. In the interests of clarity, that Regulation should be repealed and replaced.

(4) In order to provide for effective means of achieving the objectives of the customs union, a number of rules and procedures regulating how goods are brought into or taken out of the customs territory of the Union should be revised, simplified and harmonised. A modern, integrated set of interoperable electronic services should be provided for collecting, processing and exchanging information relevant for implementing customs legislation, namely the European Union Customs Data Hub (the ‘EU Customs Data Hub’). A European Union Customs Authority (the ‘EU Customs Authority’) should be established as a central, operational body providing capacity for the coordinated governance of the customs union in specific areas.

(5) Since the adoption of Regulation (EU) No 952/2013, the role of customs authorities has evolved to increasingly cover the application of Union and national law laying down requirements for goods subject to customs supervision, in particular the non-financial requirements for goods that are necessary for such goods to enter into and circulate in the internal market. Such non-financial requirements have increased exponentially over the years in line with the growing expectations of Union businesses and residents regarding safety, security, accessibility for persons with disabilities, sustainability, human, animal and plant health and life, the environment, protection of human rights and intellectual property rights, and Union values. New tools, such as the digital product passport established by Regulation (EU) 2024/1781 of the European Parliament and of the Council (4), are to be introduced to ensure that other legislation applied by the customs authorities, as defined in this Regulation, related to products continues to respond to those expectations. It is therefore necessary to reflect the increasing number and complexity of non-financial risks by including in the mission of customs authorities a specific reference to the protection of the public interests within their competence and, where appropriate, in close cooperation with other competent authorities.

(6) In light of the evolution of the role of customs authorities and of the business models within which they operate, and in order for customs authorities to ‘act as one’ and to contribute to the smooth functioning of the internal market, it is necessary to describe more precisely the mission that customs authorities have to achieve by indicating more accurately their objectives and tasks. Furthermore, rapid technological evolution, in particular of artificial intelligence, will have a significant impact on the activities of customs authorities, including in the area of real-time risk analysis.

(7) While striving to achieve their mission, customs authorities should also aim for cost-efficiency by avoiding duplication and by promoting effectiveness in customs processes and an efficient use of related resources at Union and national level. They should gather, analyse and exchange relevant information to support evidence-based decision making. Where the internal market emergency mode has been activated in accordance with Regulation (EU) 2024/2747 of the European Parliament and of the Council (5), customs authorities can contribute to the flow of crisis-relevant goods.

(8) It is appropriate to maintain in this Regulation a legal framework for the application of certain provisions of the customs legislation to trade in Union goods between parts of the customs territory to which Council Directive 2006/112/EC (6) or (EU) 2020/262 (7) apply and parts of that territory where those Directives do not apply, or to trade in Union goods between parts of that territory where those Directives do not apply. Considering that the traded goods concerned are Union goods and considering the fiscal nature of the measures relevant to that intra-Union trade, it is justified to introduce appropriate simplifications to the customs formalities to be applied to such goods.

(9) Certain definitions set out in Regulation (EU) No 952/2013 should be adapted to take account of the broader scope of this Regulation, to align them with those set out in other Union legal acts, and to clarify terminology having different meanings in different sectors. New definitions should be included in customs legislation to clarify the roles and responsibilities of certain actors in the customs processes. In the case of the importer and the exporter, new definitions should make those persons responsible towards customs authorities for compliance of the goods with which those persons deal, including for financial and non-financial risks, in accordance with product-specific legislation, in order to strengthen customs supervision. Regarding the new concept of ‘importer for distance sales’, new definitions should ensure that in some cases, in the context of an online sale from outside the Union, an economic operator, as opposed to the consumer, is considered as the importer and is obliged to assume the corresponding responsibilities, and should ensure that the relevant economic operator is obliged to comply with the relevant customs legislation and other legislation applied by the customs authorities when the goods enter or exit the customs territory of the Union and to provide or make available, and keep, appropriate records of such compliance. New definitions should also be introduced in relation to the broader scope of the provisions of customs supervision, risk management and customs controls. It should also be clarified that, where the definitions contained in Union customs legislation refer to customs provisions contained in international agreements, that includes the relevant multilateral environmental agreements to which the Union and the Member States are a party, to the extent that the latter agreements regulate the conformity of goods.

(10) Beyond their traditional role of collecting customs duties, VAT and excise duty and applying customs legislation, customs authorities also play a critical role in enforcing other Union legal acts and, where applicable, other relevant national legislation. A definition of ‘other legislation applied by the customs authorities’ should be introduced in order to build an effective framework for regulating the application and supervision of the particular requirements on goods laid down in those legal acts. The notion of other legislation applied by the customs authorities should include measures justified on the basis of public morality, public policy or public security, protection of the health and life of humans, animals or plants, protection of the environment, protection of national treasures possessing artistic, historic or archaeological value and protection of industrial or commercial property and other public interests, including controls on drug precursors, goods infringing certain intellectual property rights and cash, as well as commercial policy measures, fishery conservation and management measures, and restrictive measures adopted on the basis of Article 215 of the Treaty on the Functioning of the European Union (TFEU). Divergences in national lists of prohibitions and restrictions create significant difficulties for importing into multiple Member States. In order to facilitate trade and the functioning of customs, it is important that the Union works to gradually harmonise national lists of prohibitions and restrictions. Furthermore, it is important to adopt harmonised definitions of the legal terms used where prohibitions and restrictions are provided for in order to avoid diverging interpretations by Member States.

(11) In order to increase legal clarity, certain rules regarding customs decisions should be amended. First, it is appropriate to clarify that the competent customs authority for taking a customs decision is the competent customs authority for the place where the applicant is established, because establishment is the main principle according to which certain economic operators, under certain conditions and in a pre-determined time frame, subject to review, can benefit from the simplifications introduced by this Regulation and pay customs duties where they are established. Second, the 30-day time limit by which an applicant is to provide additional information to customs authorities if they consider that the application for a customs decision does not contain all the information required should also be introduced for the sake of completeness and legal clarity.

(12) The consequence of failure by a customs authority to take a decision on an application within the established time limits should be clarified. The principle that in such cases the application is deemed to be the subject of a negative decision and that the applicant may lodge an appeal, in accordance with the general rules on customs decisions, should also be established.

(13) As highlighted by the Court of Auditors in its Special Report No 4/2021 entitled ‘Customs controls: insufficient harmonisation hampers EU financial interests’ and in the evaluation of the implementation of Regulation (EU) No 952/2013, it is also desirable to address the lack of uniform monitoring of the fulfilment of the criteria and the compliance with the obligations set out in customs decisions by reinforcing the relevant provisions. On one side, the holders of customs decisions should not only comply with obligations set out in the relevant decision but also monitor on a continuous basis their compliance and provide for an internal organisation through which such self-monitoring activities can prevent, mitigate or remedy any possible errors in their customs processes. On the other side, customs authorities should regularly monitor the implementation of customs decisions by the holders of such decisions, in particular where those holders are established in the customs territory of the Union for less than three years and are therefore potentially more likely to cause risks, in order to ensure that the holder complies with the obligations established by that decision. Where customs authorities become aware that a holder of a customs decision no longer fulfils the criteria or complies with the obligations set out in that decision, they should take appropriate actions without undue delay, in accordance with the applicable rules. This is particularly relevant when those persons benefit from a specific status, such as that of authorised economic operator or Trust and Check trader, and therefore enjoy certain facilitations in customs processes. In addition, in order to strengthen risk management at Union level, customs authorities should notify the EU Customs Authority of all customs decisions taken further to an application and inform it about the monitoring activities, so that that information can be taken into account for risk management purposes.

(14) In addition to the decisions relating to binding tariff information (‘BTI decisions’) and decisions relating to binding origin information (‘BOI decisions’) adopted by customs authorities upon application and subject to certain conditions, decisions relating to binding valuation information (‘BVI decisions’) have been introduced in customs legislation through Commission Delegated Regulation (EU) 2024/1072 (8). In the interest of the users of customs legislation, it is appropriate to lay down in the same legal act the rules regarding those three types of decisions relating to binding information.

(15) The rights and obligations of the persons responsible for goods entering into and exiting from the customs territory of the Union should be more clearly defined. Persons having regular customs operations should continue to be registered with the customs authorities responsible for the place where they are established. A single registration should be valid for the whole customs union but should be kept up to date. Economic operators should therefore have the obligation to inform the customs authorities about any change in their registration data. The persons responsible for goods entering into and exiting from the customs territory of the Union should ensure that the goods comply with the applicable law, including rules protecting the safety and security of residents, as well as legislation aimed at preventing risks to human, animal or plant health and life, the environment or consumers, such as Regulation (EU) 2023/988 of the European Parliament and of the Council (9) concerning general product safety, Directive (EU) 2024/2853 of the European Parliament and of the Council (10) concerning product liability and Regulation (EU) 2019/1020 of the European Parliament and of the Council (11) concerning market surveillance and compliance of products. The obligations of the importer should also be laid down, in particular the obligation to be established in the customs territory of the Union and the exceptions to that obligation. Those obligations should follow the existing rules for the declarant to be established in the Union. Similarly, the obligations of the exporter should be laid down.

(16) Where the person supplying goods in distance sales or facilitating distance sales of goods indicates that he or she is acting as the importer, that person should ensure that the goods comply with the customs legislation and other legislation applied by the customs authorities for placing products on the internal market of the Union.

(17) Economic operators meeting certain criteria and conditions to be considered compliant and trustworthy traders by customs authorities can be granted the status of authorised economic operator and thereby benefit from facilitations in customs processes. Although it ensures that the traders dealing with most of Union trade are trustworthy, the authorised economic operator scheme suffers from certain weaknesses highlighted in the evaluation of Regulation (EU) No 952/2013 and in the findings of the Court of Auditors. To deal with those concerns, in particular about divergent national practices and about challenges regarding monitoring the compliance of authorised economic operators, the relevant rules should be amended to introduce an obligation on the customs authorities to monitor that compliance at least every three years.

(18) Changes in the customs processes and in the way customs authorities operate necessitate a new partnership between customs authorities and economic operators, namely the Trust and Check traders scheme. The criteria and conditions for becoming a Trust and Check trader should build on the criteria for the status of authorised economic operator but should also ensure that the trader is considered transparent for the customs authorities. It is therefore appropriate to require Trust and Check traders to grant the customs authorities access to their electronic systems keeping record of their compliance and the movement of their goods, provided that such access is proportionate and strictly necessary. Such transparency should be accompanied by certain benefits, which can include the possibility to release the goods on behalf of customs authorities without the necessity for their active intervention, except where a pre-release approval is required by other legislation applied by the customs authorities, and to defer the payment of the customs debt. The Trust and Check trader status should not be given to persons who committed repeated or serious infringements of other legislation applied by the customs authorities.

(19) To ensure the integrity of the customs union and consistent application of the Trust and Check trader status by the customs authorities of the Member States, it is necessary to establish a mechanism allowing the EU Customs Authority and the Commission to intervene in cases where there are indications of non-compliance by a trader having Trust and Check trader status. Such a mechanism should enable the EU Customs Authority, in cooperation with the competent customs authorities, to verify compliance with the requirements of Trust and Check trader status, particularly when a Member State other than the one where the trader is established has reasonable doubts about the trader’s compliance. That mechanism is essential to prevent unlawful application of the Trust and Check trader status and prevent backdoor entry into the customs territory of the Union. To prevent disparities in enforcement, where the Member State of establishment fails to act in a timely or appropriate manner, the Commission should be empowered to intervene via implementing act requiring that Member State to suspend or revoke the Trust and Check trader status.

(20) The option to operate a customs warehouse for distance sales should, in combination with other provisions on distance sales and simplifications, incentivise the use of bulk quantities rather than parcels, making the flow of individual parcels more manageable for customs authorities. A customs warehouse for distance sales should provide for releasing goods for free circulation at the moment of sale and outbound of the warehouse, meaning that at the moment of placing goods in the warehouse the goods need to meet the conditions that would be applicable to them if they were placed on the Union market at that moment. Customs authorities should be able to check whether the goods brought in bulk quantities comply with Union market rules at the moment of entry into the customs warehouse. Such customs warehouse for distance sales should only be available for economic operators that meet the trustworthiness criteria of Trust and Check trader status, to avoid misuse by non-trustworthy economic operators.

Avsnitt (21) til (122) utelatt.