What changed between the plenary report and the adopted text

Added:2. The power to adopt delegated acts referred to in Articles 4, 6, 7, 10, 14, 19, 23, 24, 25, 27, 28, 29, 31, 32, 40a, 40b, 51, 56, 58, 59, 60, 63, 65, 66, 71, 72, 73, 77, 80, 81, 83, 85, 86, 88, 90, 91, 95, 97, 99, 101, 102, 105, 107, 108, 109, 111, 115, 116, 119, 123, 132, 148, 150, 156, 167, 168, 169, 170, 173, 175, 176, 179, 181, 186, 193, 199, 242, 244, 265 shall be conferred on the Commission.

Added:3. The delegation of power referred to in Articles 4, 6, 7, 10, 14, 19, 23, 24, 25, 27, 28, 29, 31, 32, 40a, 40b, 51, 56, 58, 59, 60, 63, 65, 66, 71, 72, 73, 77, 80, 81, 83, 85, 86, 88, 90, 91, 95, 97, 99, 101, 102, 105, 107, 108, 109, 111, 115, 116, 119, 123, 132, 148, 150, 156, 167, 168, 169, 170, 173, 175, 176, 179, 181, 186, 193, 199, 242, 244, 265 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. [Am. 283]

Added:4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.

Added:5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.

Added:6. A delegated act adopted pursuant to Articles 4, 6, 7, 10, 14, 19, 23, 24, 25, 27, 28, 29, 31, 32, 40a, 40b, 51, 56, 58, 59, 60, 63, 65, 66, 71, 72, 73, 77, 80, 81, 83, 85, 86, 88, 90, 91, 95, 97, 99, 101, 102, 105, 107, 108, 109, 111, 115, 116, 119, 123, 132, 148, 150, 156, 167, 168, 169, 170, 173, 175, 176, 179, 181, 186, 193, 199, 242, 244, 265 shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council. [Am. 284]

Added:Article 262 Committee procedure

Added:1. The Commission shall be assisted by the Customs Code Committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

Added:2. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

Added:3. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 in conjunction with Article 4 thereof shall apply.

Added:4. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Added:5. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011 in conjunction with Article 5 thereof shall apply.

Added:6. Where the opinion of the committee is to be obtained by written procedure and reference is made to this paragraph, that procedure shall be terminated without result only when, within the time limit for delivery of the opinion, the chair of the committee so decides.

Added:Chapter 5 Final provisions

Added:Article 263 Repeal

Added:1. Regulation (EU) No 952/2013 isand Regulation (EU) 2022/2399 are repealed. [Am. 285]

Added:2. References to Regulation (EU) No 952/2013 shall be construed as references to this Regulation and read in accordance with the correlation table in the Annex.

Added:3. From the date set out in Article 265(4), references to the customs declaration shall be construed as covering the provision of the data necessary to place goods under a customs procedure using the capabilities of the EU Customs Data Hub.

Added:4. From the date set out in Article 265(4), references to the declarant shall be construed as covering the carrier, the importer, the exporter or the holder of the transit procedure, as appropriate.

Added:Article 264 Entry into force

Added:This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Added:Article 265 Application

Added:1. Articles 205 to 237 shall apply from 1 January 20282026. [Am. 286]

Added:2. The following provisions shall apply from 1 March 20282026: [Am. 287]

Added:(a) the provisions on the simplified tariff treatment laid down in Article 145(5), (6) and (7) and Article 147, point (a)(ii);

Added:(b) the provisions on the simplified tariff treatment for distance sales laid down in Articles 149(4), 150(10) and 156(2);

Added:(c) the provisions on deemed importers laid down in Article 20(3), point (e), Article 21, Article 59(2), Article 60(6), point (a), Article 67(2), Article 67(4), point (d), and Articles 159(2), 181(5) and 184(3).

Added:3. The functionalities of the EU Customs Data Hub laid down in Article 29 shall be fully operational by 31 December 20372032. [Am. 288]

Added:4. Economic operators may start fulfilling their reporting obligations under this Regulation by using the EU Customs Data Hub from 1 March 2032January 2029. [Am. 289]

Added:5. The customs authorities shall reassess the authorisations granted pursuant to Regulation (EU) No 952/2013 from 1 January 2035 to 31 December 2037.

Added:6. Before 31 December 2027, the Commission shall present a report to the European Parliament and to the Council providing an assessment of centralised clearance referred to in Article 72. If appropriate, the Commission may present a legislative proposal with a view to ensuring a fair distribution of the rights and obligations of the Member States in connection with the assessment of and liability for the customs debt at import. That report shall be publicly available. [Am. 290]

Added:7. By 31 December 20352031, the Commission shall present a report to the European Parliament and to the Council and publish it to assess, in particular: [Am. 291]

Added:(a) the effectiveness of the customs supervision of the Trust and Check traders by the customs authorities of the Member State of establishment and of the implementation of the provisions governing the place of the incurrence of the customs debt;

Added:(b) the effectiveness of the customs supervision of economic operators other than Trust and Check traders;

Added:(c) the possible impact of the modifications foreseen in paragraph 8.

Added:8. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to amend this Regulation, if appropriate in the light of the report referred to in paragraph 7, by deleting or modifying the derogations foreseen in Article 42(3), second subparagraph, and Article 169(1) second subparagraph.

Added:This Regulation shall be binding in its entirety and directly applicable in all Member States.

Added:Done at …,

Added:For the European Parliament For the Council

Added:The President The President

Added:ANNEX Ia

Added:[Am. 292]