What changed between the plenary report and the adopted text

Added:2. Means of identification affixed to the goods, packaging or means of transport shall be removed or destroyed only by the customs authorities or, where they are authorised to do so by the customs authorities, by other persons, unless, as a result of unforeseeable circumstances or force majeure, their removal or destruction is essential to ensure the protection of the goods or the means of transport.

Added:3. The Commission shall specify, by means of implementing acts, which measures constitute the identification measures referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 48 Post-release controls

Added:1. For the purpose of customs controls, the customs authorities may, after the release of the goods:

Added:(a) verify the accuracy and completeness of the data provided and the existence, authenticity, accuracy and validity of any supporting document;

Added:(b) examine the accounts of the economic operator and other records relating to the operations in respect of the goods in question and prior or subsequent commercial operations involving those goods;

Added:(c) examine such goods and take samples where it is still possible for them to do so;

Added:(d) access operators’ systems to verify compliance with the obligation to provide or make available data to the EU Customs Data Hub.

Added:2. Such controls may be carried out at the premises of the importer or exporter, or of the holder of the goods, or of any other person directly or indirectly involved in those operations in a business capacity or of any other person in possession of those documents and data for business purposes.

Added:3. The Commission shall specify, by means of implementing acts, the measures that shall apply to the controls referred to in paragraph 1, including in cases where operations take place in more than one Member State, and on the application of audit and other appropriate methodologies in the context of such controls. Those implementing acts shall be adopted in accordance with Article 262(4).

Added:Article 49 Intra-Union flights and sea crossings

Added:1. Customs controls or formalities shall be carried out in respect of the cabin and hold baggage of persons either taking an intra-Union flight, or making an intra-Union sea crossing, only where the customs legislation provides for such controls or formalities.

Added:2. Paragraph 1 shall apply without prejudice to:

Added:(a) security and safety;

Added:(b) controls linked to other legislation applied by the customs authorities.

Added:3. The Commission shall determine, by means of implementing acts, the ports or airports where customs controls and formalities are applied to the following:

Added:(a) the cabin and hold baggage of persons:

Added:(i) taking a flight in an aircraft which comes from a non-Union airport and which, after a stopover at a Union airport, continues to another Union airport;

Added:(ii) taking a flight in an aircraft which stops over at a Union airport before continuing to a non-Union airport;

Added:(iii) using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Union port;

Added:(iv) on board pleasure craft and tourist or business aircraft;

Added:(b) cabin and hold baggage:

Added:(i) arriving at a Union airport on board an aircraft coming from a non-Union airport and transferred at that Union airport to another aircraft proceeding on an intra-Union flight;

Added:(ii) loaded at a Union airport onto an aircraft proceeding on an intra-Union flight for transfer at another Union airport to an aircraft whose destination is a non-Union airport.

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

Added:Chapter 3 Customs risk management

Added:Article 50 General principles

Added:1. The customs authorities shall determine, based on risk management and primarily on automated risk analysis, whether goods, economic operators and supply chains will be subject to customs controls or other mitigation measures, and if so, where and when those controls and other mitigation measures will take place,

Added:2. The Commission, the EU Customs Authority and the customs authorities shall use customs risk management to differentiate between the levels of all risks associated with goods, economic operators and supply chains in accordance with the provisions in this chapter.

Added:3. Customs risk management shall include at least the following activities, where appropriate organised on a cyclical basis:

Added:(a) collecting, processing, exchanging and analysing relevant data available in the EU Customs Data Hub and from other sources, including relevant data from competent authorities other than customs authorities; [Am. 172]

Added:(b) identifying, analysing, assessing, or predicting risks, including based on statistical and predictive methods and random controls;

Added:(c) developing the necessary measures to manage the risks, including establishing common priority control areas, common risk criteria and standards, and supervision strategies;

Added:(d) prescribing and taking action, including selecting appropriate mitigation measures and customs controls;

Added:(e) gathering feedback on the implementation of risk management and control activities;

Added:(f) monitoring and reviewing risk management and control activities with a view to improving them.

Added:4. Mitigation measures may include the following:

Added:(a) instructing the carrier or exporter that the goods shall not be loaded or transported;

Added:(b) requesting additional information or action;

Added:(c) identifying situations where action by another customs authority may be appropriate;

Added:(d) recommending the most appropriate place and measures to carry out a control;

Added:(e) determining the route to be used, and the time-limit to be respected when goods are to be taken out of the customs territory of the Union.

Added:4a. When taking decisions related to the customs risk management referred to in paragraph 2, the customs authorities shall take into account any non-compliance by an importer, an exporter or a deemed importer with other legislation applied by the customs authorities that is part of national law, which has been notified by the competent authorities to the customs authorities. That non-compliance shall be taken into account for the purpose of the risk profile of the relevant importer, exporter or deemed importer. [Am. 173]

Added:Article 51 Roles and responsibilities

Added:1. The Commission mayshall establish common priority control areas and common risk criteria and, where necessary, standards for any type of risk, including but not limited to risks relating to financial interests. [Am. 174]

Added:2. Without prejudice to paragraph 6, point (f), of this Article and to Article 43, the Commission may identify specific areas in the domain of other legislation applied by the customs authorities that warrant priority treatment for customs risk management and controls.

Added:3. The Commission may:

Added:(a) provide policy orientations to the EU Customs Authority on risk management projects and supervision strategies;

Added:(b) request the EU Customs Authority to carry out a periodic or ad-hoc evaluation of the implementation of any risk management activities;

Added:(c) request the EU Customs Authority to prepare a supervision strategy for any risk and to conduct threat assessments.

Added:4. For the purposes referred to in paragraphs 1 to 3, the Commission may collect, process and analyse data available in the EU Customs Data Hub and from other sources, including from authorities other than customs authorities.

Added:5. The EU Customs Authority shall perform Union-level risk management activities on the basis of the customs policy orientations as referred to in paragraph 3, point (a) and of the priorities as referred to in paragraph 2. It shall:

Added:(a) collect, process and analyse data available in the EU Customs Data Hub and from other sources, including from authorities other than customs authorities;

Added:(b) assist the Commission in defining common priority controls areas and common risk criteria and standards, based on operational knowledge and technical expertise in risk management;

Added:(c) where requested in accordance with paragraph 3, develop supervision strategies, where appropriate with authorities other than customs, and conduct threat assessments;

Added:(d) exchange relevant data with the customs authorities and with other authorities for the purposes of this Title, where possible through the EU Customs Data Hub, in accordance with Article 53;

Added:(e) develop and implement common risk analysis to generate risk signals, risk analysis results and where appropriate, issue control recommendations and other appropriate mitigation measures to the customs authorities, including for the application of the common priority control areas and the common risk criteria and standards established by the Commission and for dealing with crisis situations;

Added:(f) inform OLAF where it identifies or suspects cases of fraud and provide it with all the necessary information related to these cases. Europol shall also be informed within the limits of Europol’s mandate. [Am. 175]

Added:5a. The EU Customs Authority may invite Europol to contribute to the risks analysis referred to in point (e) of paragraph 5 to establish common priority control areas and common risk criteria and standards, within the limits of Europol’s mandate. [Am. 176]

Added:6. The customs authorities shall, using data available in the EU Customs Data Hub and from other sources: