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Changes between two versions

What changed between the plenary report and the adopted text

From · plenary report· 19 Mar 2026

A-10-2026-0070

on the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods

To · adopted text· 26 Mar 2026

TA-10-2026-0097

Non-application of customs duties on imports of certain goods

AI:What changed, in short

Adds a recital on budgetary assessment and resource provision for the regulation's implementation.2 The other change is formal: updates a footnote link.1

1 change of substance · 1 formal · 0 of wording only

Written by AI from the two texts only · read the changes before relying on it · 4 Sept 2026 · Report a problem

Changes to the text itself, in document order. Cover page, citations and punctuation-only edits are left out; they are under “Every difference”.

Changes of substance · 1

Change 2 Substance

AI summary:Adds a new recital stating that the budgetary implications have been assessed under Article 310(4) TFEU and that sufficient resources should be provided, with a footnote referencing a budgetary assessment.

Show the text change (1 line)

Changed:Recital 6 a (new): (6a) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council.Council1. / + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 11 December 2025 on the proposal for a Regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods (COM(2025)0472). / [1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).

1 formal change: legal basis, citations, references, corrections

Change 1 Formal

AI summary:Updates the ELI link in footnote 3 by replacing a hyphen with a period.

Show the text change (1 line)

Changed:Recital 5: (5) In order to suspend in whole or in part the tariff preferences granted by this Regulation, the power to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of amending the Annex to this Regulation in order to suspend in whole or in part the application of Article 1 of this Regulation. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making3. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. / 3 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/ojhttp://data.europa.eu/eli/agree_interinstit/2016/512/oj.