What changed between the plenary report and the adopted text

Added:(e) appropriate security, safety and compliance standards, including product safety standards, adapted to the type and size of the activity carried out. The, including requiring the applicant to participate in mandatory training provided by the competent authorities related to the type of activity; those security, safety and compliance standards shall be considered asto be fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain, including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners; [Am. 107]

Added:(f) having an electronic system providing or making, including systems managed by a third-party provider, that exceptionally makes available to the customs authorities real-time allaccess to appropriate and relevant data on the movement of the goods and the compliance of the person referred to in paragraph 1 with all requirements applicable on those goods, including relating to safety and security and including where relevant sharing in the EU Customs Data Hub, in accordance with the detailed arrangements for the application of the criteria for such access set out in the delegated acts referred to in paragraph 10, point (b): [Am. 108]

Added:(i) customs records;

Added:(ii) accounting system;

Added:(iii) commercial and transport records;

Added:(iv) their tracking and logistics systems, which identifies goods as Union or non-Union goods and indicates, where appropriate, their location;

Added:(v) licences and authorisations granted in accordance with other legislation applied by the customs authorities;

Added:(vi) complete records needed to check the correctness of the establishment of the customs debts.

Added:By way of exception to point (f) and notwithstanding obligations linked to the importer status or deemed importer status, small and medium-sized enterprises may make compliance data available to customs authorities via a Digital Product Passport. [Am. 109]

Added:4. The persons referred to in paragraph 1 shall comply with the obligations set out in Article 7(2) and (3). The customs authorities shall monitor the operator’s continuous compliance with the criteria and conditions for the status of authorised economic operator in accordance with Article 7(4).

Added:The customs authorities at least every 32 years shall perform and in-depth monitoring of the Trust and Check trader’s activities and internal records. The Trust and Check trader shall inform the customs authorities of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities. The customs authorities shall re-assess the status of the Trust and Check trader if any of these changes have a significant impact on the Trust and Check status. The customs authorities may suspend this authorisation until a decision on the reassessment is taken. [Am. 110]

Added:5. Where a Trust and Check trader changes its Member State of establishment, the customs authorities of the receiving Member State may reassess the Trust and Check authorisation, after consultation with the Member State that initially granted the status and having received the previous records on the operators. During the reassessment, the customs authority of the Member State that granted the initial authorisation may suspend it. [Am. 111]

Added:TheWhere a Trust and Check trader changes its Member State of establishment, it shall inform the customs authorities of the receiving Member State of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities if any of these changes have an impact on the Trust and Check status. [Am. 112]

Added:5a. The customs authorities of the receiving Member State may, in consultation with the Member State that initially granted the trader its Trust and Check status, re-assess whether any of these changes have an impact on that trader’s Trust and Check status. If necessary, the customs authorities of the receiving Member State may suspend the initial authorisation. Such suspension shall be notified in the Customs Data Hub. At the latest within 3 years after the Trust and Check trader has changed its Member State of establishment or after the customs authorities of the receiving Member State have re-assessed the trader’s Trust and Check status and every 3 years thereafter, the customs authorities of the receiving Member State shall perform in-depth monitoring of the trader’s Trust and Check activities and its internal records referred to in paragraph 4. [Am. 113]

Added:6. Where a Trust and Check trader is suspected of involvementinvolved in fraudulent activity in relation to its economic or business activity or serious infringement of relevant other legislation applied by customs authorities pursuant to Article 20(1) point (c) of this Regulation, its status shall be suspended by the customs authorities. That suspension shall be recorded on the Customs Data Hub. [Am. 114]

Added:Where the customs authorities have suspended, annulled or revoked a Trust and Check trader authorisation in accordance with Articles 7, 9 and 10 they shall take the measures necessary to ensure that the authorisations referred to in paragraph 7 of this Article and the facilitations referred to in paragraph 8 of this Article are also suspended, annulled or revoked.

Added:7. Customs authorities mayshall authorise Trust and Check traders: [Am. 115]

Added:(a) to provide part of the data on his or her goods after the release of those goods, in accordance with Article 59(3);

Added:(b) to perform certain controls and to release the goods upon receipt of those goods at the place of business of the importer, owner or consignee and/or upon delivery from the place of business of the exporter, owner or consignor, in accordance with Article 61;

Added:(c) to consider that it provides the necessary assurance of the proper conduct of the operations for the purposes of obtaining authorisations for special procedures in accordance with Articles 102, 103, 109 and 123;

Added:(d) to periodically determine the customs debt corresponding to the total amount of import or export duty relating to all the goods released by that trader, in accordance with Article 181(4);

Added:(e) to defer the payment of the customs debt in accordance with Article 188;

Added:(ea) to perform centralised clearance in accordance with Article 72; [Am. 116]

Added:(eb) to make an entry in the declarant’s records in accordance with Article 73. [Am. 117]

Added:7a. Customs authorities shall make best efforts to align their practice of granting authorisations referred to in paragraph 7 with those of other customs authorities in order to ensure a uniform approach across the Union. The EU Customs Authority shall coordinate the work of the customs authorities and monitor such uniform approach so that the authorisations can be granted automatically upon designation as a Trust and Check trader. [Am. 118]

Added:8. The Trust and Check traders shall enjoy more facilitations than other economic operators in respect of customs controls according to the authorisation granted, including fewer physical and document-based controls. The status of Trust and Check trader shall be taken into account favourably for customs risk management purposes. [Am. 119]

Added:9. By way of derogation from Article 110, where the importer or the exporter of the goods entering or exiting the customs territory has the status of Trust and Check trader, the goods shall be considered under a duty suspensive regime and remain under customs supervision until their final destination without the obligation to place them in transit. The Trust and Check trader shall be liable for the payment of customs duties, other taxes and other charges in the Member State of establishment and where the authorisation was granted.

Added:10. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the type and frequency of the monitoring activities referred to in paragraph 4 of this Article.: [Am. 120]

Added:(a) by laying down the rules to consult the other authorities referred to in paragraph 2 for the determination of the status of Trust and Check trader; [Am. 121]

Added:(b) by laying down the detailed arrangements for the application of the criteria referred to in paragraph 3; [Am. 122]

Added:(c) by determining the type and frequency of the monitoring activities referred to in paragraph 4; [Am. 123]

Added:(d) by laying down the rules about reassessment of the Trust and Check status as referred to in paragraph 5. [Am. 124]

Added:11. The Commission shall adopt, by means of implementing acts:

Added:(a) the rules to consult other authorities for the determination of the status of Trust and Check trader referred to in paragraph 2;

Added:(b) the modalities for the application of the criteria referred to in paragraph 3;

Added:(c) the rules to consult the customs authorities as referred to in paragraph 5. [Am. 125]

Added:Those implementing acts shall be adopted in accordance with the examination procedure referred to Article 262(4). [Am. 126]

Added:11a. The Commission and Member States shall set up a capacity building and best practice sharing support system for use by traders who are micro, small and medium-sized enterprises and who have obtained or applied for the Trust and Check status. [Am. 127]

Added:Article 26 Transitional provisions for authorised economic operators for customs simplifications

Added:1. Until the date established in Article 265(4), The customs authorities may grant persons meeting the criteria the status of authorised economic operator for customs simplifications and authorise them to benefit from certain simplifications and facilitations in accordance with the customs legislation. [Am. 128]

Added:2. By the date established in Article 265(3), the customs authorities shall assess the valid authorised economic operators’ authorisations for customs simplifications to check whether their holders may be granted the status of Trust and Check traders. If they may not, the status of authorised economic operators for customs simplifications and the simplifications referred to in Article 23(5) shall be revoked. [Am. 129]

Added:3. Until the authorisation is reassessed or until the date established in Article 265(3), whichever is the earlier, the recognition of status of authorized economic operator for customs simplifications shall remain valid, unless Articles 9 and 10 on annulment, revocation or amendment of decisions apply. [Am. 130]

Added:Chapter 5 CustomCustoms representation [Am. 131]

Added:Article 27 Customs representatives

Added:1. Any person may appoint a customs representative.

Added:Such representation may be either direct, in which case the customs representative shall act in the name of and on behalf of another person, or indirect, in which case the customs representative shall act in his or her own name but on behalf of another person.

Added:An indirect customs representative acting in its own name but on behalf of an importer or an exporter shall be considered the importer or the exporter for the purposes of Articles 20 and 22, respectively.

Added:2. A customs representative shall be established in the customs territory of the Union.

Added:Except where otherwise provided, that requirement shall be waived where the customs representative acts on behalf of persons who are not required to be established within the customs territory of the Union.

Added:3. A customs representative having the status of Trust and Check trader shall only be recognised as such when acting as indirect representative. When acting as a direct representative, the customs representative may be recognised as Trust and Check trader if the person in whose name and on whose behalf that representative is acting has been granted such status.

Added:3a. For a period of 5 years starting on 1 January 2029, it shall be possible for a customs representative acting as a direct representative to also be recognised as Trust and Check trader if the person in whose name and on whose behalf that representative is acting is a micro or small enterprise. [Am. 132]

Added:4. The Commission shall determine, in accordance with Union law, the conditions under which a customs representative may provide services in the customs territory of the Union.

Added:5. Member States shall apply the conditions determined in accordance with paragraph 4 to customs representatives not established within the customs territory of the Union.

Added:6. The Commission is empowered to adopt delegated acts, in accordance with Article 261 to supplement this Regulation by determining:

Added:(a) the cases in which the waiver referred to in paragraph 2, second subparagraph, does not apply;

Added:(b) the conditions under which a customs representative mayis allowed to provide services in the customs territory of the Union referred to in paragraph 4. [Am. 133]

Added:Article 28 Representatives’ empowerment

Added:1. When dealing with the customs authorities, a customs representative shall state that he or she is acting on behalf of the person represented and shall specify whether the representation is direct or indirect.

Added:Persons who fail to state that they are acting as a customs representative or who state that they are acting as a customs representative without being empowered to do so shall be deemed to be acting in their own name and on their own behalf.

Added:2. The customs authorities may require persons stating that they are acting as a customs representative to provide evidence of their empowerment by the person represented.