What changed between the adopted text of 13 Mar 2024 and the adopted text of 16 Sept 2026

Removed:(a) making the relevant data available to customs authorities for them to perform the necessary verification of those formalities in accordance with this Regulation in an automated manner;

Removed:(b) making the relevant data available to partner competent authorities for them to perform quantity management of authorised goods in Union non-customs systems based on the goods declared to customs authorities and released by those authorities;

Removed:(c) facilitating and supporting the integration of procedures between customs authorities and partner competent authorities, for the fully automated fulfilment of the formalities required to place the goods under a customs procedure or to re-export them, and the cooperation concerning the coordination of controls in accordance with Article 43(3) of this Regulation;

Removed:(d) enabling any other automated data transfer between customs authorities and the relevant partner competent authorities required by Union legislation establishing Union non-customs formalities, without prejudice to the national use of that data.

Removed:2. For each of the Union non-customs formalities listed in Annex Ia, EU CSW-CERTEX shall provide the following functionalities:

Removed:(a) aligning customs and non-customs terminology where possible, and identifying the customs procedure or the re-export for which the supporting document can be used, based on the administrative decision of the partner competent authority indicated in the supporting document; and

Removed:(b) transforming, where necessary, the format of the data required to fulfil the relevant Union non-customs formalities into a format of data compatible with the customs declaration or re-export declaration and vice versa without changing the content of the data.

Removed:3. The Commission is empowered to adopt delegated acts in accordance with Article 261 supplementing this Regulation by specifying the data elements to be exchanged through EU CSW-CERTEX in accordance with paragraph 1 of this Article.

Removed:Article 40c Business to Government digital cooperation for Union non-customs formalities

Removed:1. The Commission shall adopt implementing acts, determining which of the Union non-customs formalities listed in Annex Ia fulfil the following criteria:

Removed:(a) there is a degree of overlap between data to be provided to customs and data to be included in the non-customs supporting documents required for the Union non-customs formalities listed in Annex Ia;

Removed:(b) the number of non-customs supporting documents issued in the Union for the specific formality is not negligible;

Removed:(c) the corresponding Union non-customs system referred to in Annex Ia can identify the economic operators by means of their EORI number;

Removed:(d) the applicable Union legislation other than customs legislation allows the fulfilment of the specific formality through the EU Customs Data Hub in accordance with Article 11.

Removed:2. Where a Union non-customs formality has been identified as fulfilling the criteria of paragraph 1, economic operators may provide an integrated data set containing all the relevant information required for the fulfilment of the applicable customs formalities and Union non-customs formalities jointly, in the EU Customs Data Hub.

Removed:3. The integrated data set referred to in paragraph 2 shall be deemed to constitute the submission of data required by partner competent authorities for the Union non-customs formalities listed in Annex Ia.

Removed:Article 40d Use of the EORI by partner competent authorities

Removed:In carrying out their duties, partner competent authorities shall have access to the EORI number for the purpose of validating the relevant data on economic operators.

Removed:Article 40e National coordinators for the EU Single Window Environment for Customs

Removed:Each Member State shall designate a national coordinator for the EU Single Window Environment for Customs. The national coordinator shall carry out the following tasks in order to support the implementation of this Regulation:

Removed:(a) act as national contact point for the Commission for all matters relating to the implementation the EU Single Window Environment for Customs; and

Removed:(b) promote and support, on a national level, the cooperation between customs authorities and national partner competent authorities.

Removed:Article 40f Monitoring and reporting

Removed:1. The Commission shall regularly monitor the functioning of the EU Single Window Environment for Customs, taking into account, inter alia, information relevant for monitoring purposes and provided by the Member States.

Removed:2. By 31 December 2027 and every year thereafter, the Commission shall submit to the European Parliament and to the Council a report on the implementation of this Regulation. That report shall include an overview of Union non-customs formalities included in Union legislation and the Commission’s legislative proposals.

Removed:3. By 31 December 2027 and every three years thereafter, the report referred to in paragraph 2 shall also include information on the monitoring and evaluation carried out in accordance with paragraphs 1 and 2, respectively, including the impact on economic operators, and in particular on small and medium-sized enterprises. [Am. 170]

Removed:Title IV CUSTOMS SUPERVISION, CUSTOMS CONTROLS AND RISK MANAGEMENT

Removed:Chapter 1 Customs supervision

Removed:Article 41 Customs supervision

Removed:1. Goods to be brought into or to be taken out of the customs territory of the Union shall be under customs supervision and may be subject to customs controls.

Removed:2. Goods brought into the customs territory of the Union shall remain under such supervision for as long as is necessary to determine their customs status. [Am. 171]

Removed:3. Non-Union goods shall remain under customs supervision until their customs status is changed, or they are taken out of the customs territory of the Union or they are destroyed.

Removed:4. Upon entry into the customs territory of the Union, Union goods shall be subject to customs supervision until their customs status is confirmed, unless they are placed under the end-use procedure.

Removed:5. Union goods placed under the end-use procedure shall be subject to customs supervision in the following cases:

Removed:(a) where the goods are suitable for repeated use, for a period not exceeding 2 years after the date of their first use for the purposes laid down for applying the duty exemption or reduced rate of duty;

Removed:(b) until the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;

Removed:(c) until the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State;

Removed:(d) until the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.

Removed:6. Union goods released for export or placed under outward processing shall be subject to customs supervision until they are taken out of the customs territory of the Union, are abandoned to the State or destroyed or the customs declaration or relevant data on the export is invalidated.

Removed:7. Union goods placed under internal transit shall be subject to customs supervision until they arrive to their destination in the customs territory of the Union.

Removed:8. The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.

Removed:Article 42 Competent customs offices

Removed:1. Except where other legislation applied by the customs authorities provides otherwise, Member States shall determine the location and competence of their customs offices.

Removed:2. Member States shall ensure that official opening hours of those offices are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted.

Removed:3. The competent customs office for supervising the placement of the goods under a customs procedure shall be the customs office responsible for the place where the importer or the exporter is established.

Removed:By way of derogation from the first subparagraph, the competent customs office for supervising the placement of the goods under a customs procedure in relation to importers and exporters other than Trust and Check traders and deemed importers shall be the customs office responsible for the place where the customs declaration has been lodged or would have been lodged in accordance with Article 63(4) but for the modification concerning the method of providing information laid down in Article 63(2).

Removed:4. The customs office responsible for the place of establishment of the Trust and Check trader or the deemed importer shall:

Removed:(a) supervise the placing of the goods under the customs procedure concerned;

Removed:(b) carry out the customs controls for the verification of the information provided, and request additional supporting documents if needed;

Removed:(c) where justified, request the customs office responsible for the place of dispatch or final destination of the goods to carry out a customs control;

Removed:(d) where there is a risk that requires action as soon as the goods arrive to the customs territory of the Union or before they leave the customs territory of the Union, request the customs office responsible for the place where the goods enter or exit to perform customs controls;

Removed:(e) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.

Removed:5. The customs office responsible for the place of dispatch or final destination of the goods, or, pursuant to paragraph 4, point (d) for the place where the goods enter or exit the customs territory of the Union, shall carry out the customs controls requested by the customs office responsible for the place of establishment of the importer and provide that customs office with the results of these controls, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union.

Removed:6. The competent customs offices shall have access to the information necessary for ensuring the correct application of the legislation.

Removed:7. The Commission shall specify, by means of implementing acts, the procedural rules for determining the competent customs offices other than the one referred to in paragraph 3, including customs offices of entry and customs offices of exit and the procedural rules for cooperation between customs offices as referred to in paragraph 5. These implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Chapter 2 Customs controls

Removed:Article 43 Customs controls

Removed:1. Without prejudice to the provisions in Chapter 3 of this Title, the customs authorities may carry out any customs controls they deem necessary, including random controls.

Removed:2. Customs controls may in particular consist of examining goods, taking samples, verifying the authenticity, integrity, accuracy and completeness of the data provided by any person and the existence, authenticity, accuracy and validity of documents, examining the accounts and commercial records and data sources of economic operators, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official enquiries and other similar acts. When necessary, customs controls include processing of the electronic data, including data source of the data provided to the EU Customs Data Hub.

Removed:3. Where, in respect of the same goods, controls other than customs controls are to be performed by other authorities, customs authorities shall, in close cooperation with those other authorities, endeavour to have those controls performed, wherever possible, at the same time and place as customs controls (one-stop-shop), with customs authorities having the coordinating role.