What changed between the plenary report and the adopted text

Added:(z) the territory of the Republic of Finland, and

Added:(aa) the territory of the Kingdom of Sweden.

Added:2. The following territories, including their territorial waters, internal waters and airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the customs territory of the Union:

Added:(a) FRANCE

Added:The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679);

Added:(b) CYPRUS

Added:The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).

Added:Article 4 Delegation of powers

Added:The Commission is empowered to adopt delegated acts in accordance with Article 261 supplementing and amending this Regulation by specifying the provisions of the customs legislation that apply to the trade in Union goods referred to in Article 1(4). Those acts may address particular circumstances pertaining to the trade in Union goods involving only one Member State. [Am. 57]

Added:Chapter 2 Definitions

Added:Article 5 Definitions

Added:For the purposes of this Regulation, the following definitions shall apply:

Added:(1) ‘customs authorities’ means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;

Added:(2) ‘customs legislation’ means the body of legislation made up of all of the following:

Added:(a) the Code and the provisions supplementing or implementing it adopted at Union or national level;

Added:(b) the Common Customs Tariff;

Added:(c) the legislation setting up a Union system of reliefs from customs duty;

Added:(d) customs provisions contained in international agreements, insofar as they are applicable in the Union. This includes inter alia the relevant multilateral environmental agreements to which the Union and the Member States are a party, insofar they regulate the conformity of goods; [Am. 58]

Added:(e) Regulation (EU) 2022/2399 of the European Parliament and of the Council and the provisions amending, supplementing or implementing it;

Added:(3) ‘other legislation applied by the customs authorities’ means legislation other than customs legislation applicable to the goods entering, exiting, passing through the customs territory of the Union, or to be placed in the Union market, in the implementation of which the customs authorities are involved;

Added:(4) ‘commercial policy measures’ means, as part of other legislation applied by the customs authorities, measures adopted pursuant to Article 207 TFEU, other than provisional or definitive anti-dumping duties, countervailing duties or safeguard measures in the form of increased tariffs on specific goods, and including in particular special surveillance measures and safeguard measures in the form or import or export authorisations;

Added:(5) ‘person’ means a natural person, a legal person, and any association of persons which is not a legal person, but which is recognised under Union or national law as having the capacity to perform legal acts;

Added:(6) ‘economic operator’ means a person who, in the course of that person’s business, is involved in activities covered by the customs legislation;

Added:(7) ‘established in the customs territory of the Union’ means:

Added:(a) in the case of a natural person, having his or her habitual residence in the customs territory of the Union;

Added:(b) in the case of a legal person or an association of persons, having its registered office, central headquarters or a permanent business establishment, in the customs territory of the Union;

Added:(ba) In case of a legal person with multiple establishments in the customs territory of the Union, it shall register, pursuant to Article 19, following the order in point (b); [Am. 59]

Added:(8) ‘permanent business establishment’ means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person’s customs-related operations are wholly or partly carried out;

Added:(9) ‘customs decision’ means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;

Added:(10) ‘customs procedure’ means any of the following procedures under which goods may be placed in accordance with the Code:

Added:(a) release for free circulation;

Added:(b) special procedures;

Added:(c) export;

Added:(11) ‘customs formalities’ means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;

Added:(12) ‘importer’ means any person who has the power to determine and has determined that goods from a third country are to be brought into the customs territory of the Union or, except otherwise provided, any person who is considered a deemed importer;

Added:(13) ‘deemed importer’ means any person involved in the distance sales of goods to be imported from third countries into the customs territory of the Union who is, including persons authorised to use the special scheme laid down in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC; [Am. 60]

Added:(14) ‘exporter’ means any person who has the power to determine and has determined that the goods are to be taken out of the customs territory of the Union;

Added:(15) ‘customs representative’ means any person appointed by another person to carry out the acts and formalities required under the customs legislation in that person’s dealings with customs authorities;

Added:(16) ‘data’ means any digital and non-digital representation of acts, facts or information and any compilation of such acts, facts or information, including in the form of document, sound, visual or audio-visual recording;

Added:(17) ‘customs surveillance’ means collecting and analysing information, in relation to goods entering, exiting or passing through the customs territory of the Union in order to monitor these movements at Union level and ensure the uniform application of customs controls, the compliance with customs legislation and other legislation applied by the customs authorities and to contribute to risk analysis and management;

Added:(18) ‘risk’ means the likelihood and the impact of an event occurring, with regard to goods moved between the customs territory of the Union and countries outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:

Added:(a) compromise the financial or economic interests of the Union and its Member States;

Added:(b) pose a threat to the security and safety of the Union and its citizens and residents; or [Am. 61]

Added:(ba) pose a threat to public health within the Union; or [Am. 62]

Added:(c) prevent the correct application of Union or national measures;

Added:(19) ‘economic analysis’ means the evaluation or quantification of a policy or an economic phenomenon, to understand how economic factors affect the functioning of a policy, a geographical area, or any group of persons with a view to making better decisions for the future;

Added:(20) ‘risk management’ means the systematic identification of risk, including identifying profiles of risky economic operators, suspicious transactions, and the implementation of all measures necessary for limiting exposure to risk; [Am. 63]

Added:(21) ‘customs supervision’ means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other legislation applied by the customs authorities is observed, or to otherwise contribute to the management of risks related to those goods and their supply chains;

Added:(22) ‘customs controls’ means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation applied by the customs authorities, or in order to otherwise contribute to the management of risks related to goods and their supply chains;

Added:(23) ‘random controls’ means customs controls based on principles of random sampling, with regard to a population of interest;

Added:(24) ‘holder of the goods’ means the person who has physical control of the goods;

Added:(25) ‘carrier’ means:

Added:(a) in the context of entry, the person who brings the goods, or who assumes responsibility for the carriage of the goods, into the customs territory of the Union. However,

Added:(i) in the case of combined transportation, ‘carrier’ means the person who operates the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport;

Added:(ii) in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, ‘carrier’ means the person who concludes a contract and issues a bill of lading or air waybill for the actual carriage of the goods into the customs territory of the Union;

Added:(b) in the context of exit, the person who takes the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Union. However:

Added:(i) in the case of combined transportation, where the active means of transport leaving the customs territory of the Union is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, ‘carrier’ means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Union has arrived at its destination;

Added:(ii) in the case of maritime or air traffic under a vessel-sharing or contracting arrangement, ‘carrier’ means the person who concludes a contract, and issues a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Union;

Added:(26) ‘risk analysis’ means the processing of data, information or documents, including personal data, with a view to the identification or quantification of possible risks, using where relevant analytical methods and artificial intelligence as defined Article 3, point (1), of Regulation (EU) /…/… of the European Parliament and of the Council;

Added:(27) ‘risk signal’ means the indication of a possible risk based on automated processing operations implementing risk analysis on data, information or documents;