What changed between the draft committee report of 30 Oct 2023 and the draft committee report of 4 Sept 2026

Removed:Article 207 – paragraph 2 – point d: (d) the EU Customs Authority shall contribute to the enforcement of other Union legislation applied by the customs authorities.

Removed:Article 207 – paragraph 2 – point d a (new): (da) The EU Customs Authority shall cooperate with other Union institutions, bodies, offices and agencies in areas where their activities relate to the management of the customs union.

Removed:Article 208 – paragraph 3 – point a: (a) carry out diagnostics and monitoring of border crossing points and other control locations;

Removed:Article 208 – paragraph 3 – point a a (new): (aa) develop common standards and issue recommendations for best practices and monitor their implementation, especially with regards to the implementation of the Union Customs Code;

Removed:Article 208 – paragraph 3 – point g: (g) elaborate and disseminate operational manuals for the practical application of customs processes and working methods and develop common standards in this regard, including common guidelines on enforcement;

Removed:Article 208 – paragraph 3 – point g a (new): (ga) issue recommendations addressed to the customs authorities for the application of Title IV;

Removed:Article 208 – paragraph 3 – point l a (new): (la) prepare simplified guidelines and manuals for small and micro enterprises and support their understanding on EU customs legislation and formalities;

Removed:Article 208 – paragraph 3 – subparagraph 1 a (new): The EU Customs Authority shall assist the Commission, at its request, in the Commission’s management of relations with third countries and international organisations relating to matters covered by this Regulation. The EU Customs Authority may cooperate with the competent authorities of third countries and with international organisations competent in matters covered by this Regulation.

Removed:Article 212 – paragraph 1: 1. The Management Board shall be composed of one representative from each Member State, two representatives of the Commission and one representative of the European Parliament, all with voting rights.

Removed:The EP representative shall also have a voting right within the Management Board of the EUCA.

Removed:Article 212 – paragraph 2: deleted

Removed:Article 212 – paragraph 4: 4. Members of the Management Board and their alternates shall be appointed in the light of their knowledge in the field of customs, taking into account their relevant managerial, administrative and budgetary skills, or experience with policies of the customs union. All parties represented in the Management Board shall make efforts to limit turnover of their representatives, in order to ensure continuity of its work. All parties shall aim to achieve a gender-balanced representation on the Management Board.

Removed:Article 212 – paragraph 5: 5. The term of office for members and their alternates shall be 4 years. That term shall be extendable for the same period.

Removed:Article 212 – paragraph 5 a (new): 5a. If a member or its alternate ends the membership in the Management Board, the relevant party shall inform the Chairperson and Deputy Chairperson of the Management Board thereof and on the replacement of that member or its alternate.

Removed:In case a member/alternate wishes to end the membership, even if efforts should be made to limit the turnover within the Management Board.

Removed:Article 215 – paragraph 1 – point p a (new): (pa) The Management Board shall establish and adopt rules of procedure for an advisory body representing the full range of interested parties affected by the work of the EU Customs Authority, which it shall regularly consult prior to making decisions.

Removed:Article 215 – paragraph 1 – point p b (new): (pb) The Management Board may establish working groups and expert panels to assist in carrying out its tasks, including the preparation of its decisions and monitoring the implementation thereof.

Removed:Article 235 – paragraph 1: 1. Not later than [OP please insert the date = 4 years after the date of entry into force of this Regulation], and every 4 years thereafter, the Commission shall ensure that an evaluation in accordance with Commission guidelines of the EU Customs Authority’s performance in relation to its objectives, mandate, tasks and governance and location(s) is carried out.

Removed:Shorter timeframe for assessment is necessary for the new EUCA.

Removed:Article 235 – paragraph 3: 3. On the occasion of every second evaluation referred to in paragraph 1, the results achieved by the EU Customs Authority shall be assessed, having regard to its objectives, mandate, tasks and governance.

Removed:Article 238 – paragraph 1: 1. The EU Customs Authority is established as of 2026 and shall become fully operational as of 1 January 2028.

Removed:This would be in line with the new MFF.

Removed:Article 239 a (new): Article 239a / Platform on the reporting of goods / 1. The EU Customs Authority shall set up a platform to give authorities, businesses, consumers and citizens the opportunity to report goods that enter the internal market and do not respect conformity standards and/or do not comply with relevant Union legislation. / 2. The platform shall be online, easily accessible, legible and available in all official languages of the Union. / 3. The EU Customs Authority shall assess the information obtained via the platform and if necessary, notify a customs authority or more customs authorities of the Member States, in which a reported good has been placed. The Customs Authority shall only assess those reported goods that are placed in the internal market in one or more Member States. / 4. The notified customs authority shall cooperate with other authorities at national level, including, but not limited to, market surveillance authorities, sanitary and phytosanitary authorities, law enforcement authorities and tax authorities in implementing measures to remove a reported good from the internal market. The notified customs authority shall report on these measures to the EU Customs Authority by 30 calendar days after a measure has been taken. / 5. The EU Customs Authority shall ensure that all relevant data related to reported goods is available in the EU Customs Data Hub. The EU Customs Authority may request customs authorities to submit relevant data for this purpose.

Removed:Article 240 – paragraph 3 a (new): 3a. Customs authorities shall immediately alert relevant authorities of suspected infringement of EU legislation and send a notification in the EU Customs Data Hub.

Removed:Article 243 – paragraph 1: The EU Customs Authority may, without prejudice to the powers of the Commission and subject to its prior approval, conclude working arrangements with the authorities of third countries and international organisations. These arrangements shall not create legal obligations incumbent on the Union. They shall empower the EU Customs Authority to exchange information with third countries authorities, including best practices, and to conduct joint activities.

Removed:Article 244 – paragraph 7 – subparagraph 1: Within 60 days from receipt of the notification, the Commission shall adopt implementing acts to decide, by means of an implementing act, whether to authorise the Member State to enter into the bilateral agreement. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2).

Removed:For such an Implementing Act, 60 days should be sufficient.

Removed:Article 255 – paragraph 2: 2. The EU Customs Authority shall assist the Commission with its evaluation of the performance of the customs union. For this purpose, the EU Customs Authority shall identify how customs activities and operations support the achievement of the strategic objectives and priorities of the customs union and contribute to the mission of customs authorities laid down in Article 2. In particular, the EU Customs Authority shall identify key trends, strengths, weaknesses, gaps, and potential risks, and provide recommendations for improvement to the Commission.

Removed:Article 256 – paragraph 4: 4. The Commission shall verify the report and transmit it afterwards to the European Parliament and the Council for information.

Removed:The EP should receive the report as well.

Removed:Article 258 – paragraph 1 – subparagraph 1: By ... [date 3 years after the entry into force] and every 5 years thereafter, the Commission shall carry out an evaluation of this Regulation in light of the objectives that it pursues and shall present a report thereon to the European Parliament, to the Council and to the European Economic and Social Committee.

Removed:Earlier reporting at the beginning.

Removed:Article 263 – paragraph 1: 1. Regulation (EU) No 952/2013 and Regulation (EU) 2022/2399 are repealed.

Removed:Article 265 – paragraph 3: 3. The functionalities of the EU Customs Data Hub laid down in Article 29 shall be fully operational by 31 December 2032.

Removed:The Customs Data Hub could be fully operational much earlier.

Removed:Article 265 – paragraph 4: 4. Economic operators may start fulfilling their reporting obligations under this Regulation by using the EU Customs Data Hub from 1 January 2029.

Removed:Economic operators may start using the Customs Data Hub earlier, as the main features should be already working.

Removed:Article 265 – paragraph 7 – introductory part: 7. By 31 December 2031, the Commission shall present a report to the European Parliament and to the Council to assess, in particular:

Removed:The report on the assessment related to the Trust and Check trader would need to be prepared earlier.