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

Removed:Article 44 Verification of the data provided

Removed:1. The customs authorities may, for the purpose of verifying the accuracy of the data provided by persons to the customs authorities:

Removed:(a) examine the data and the supporting documents, including accessing data sources held by the economic operators or stored on their behalf by service providers;

Removed:(b) require the provision of other documents or data, including data held by the economic operators or stored on their behalf by service providers;

Removed:(c) require access to the electronic records of the person;

Removed:(d) examine the goods;

Removed:(e) take samples for analysis or for detailed examination of the goods.

Removed:2. The customs authorities may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them.

Removed:3. The Commission shall specify, by means of implementing acts, the measures on the verification of information referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 45 Examination and sampling of goods

Removed:1. Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the importer, exporter or carrier. The costs incurred shall be borne by the importer or exporter.

Removed:2. The importer, exporter or carrier shall have the right to be present or represented when the goods are examined and when samples are taken. Where the customs authorities have reasonable grounds for so doing, they may require the importer, exporter or carrier to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples.

Removed:3. Provided that samples are taken in accordance with the provisions in force, the customs authorities shall not be liable for payment of any compensation in respect thereof but shall bear the costs of their analysis or examination.

Removed:4. Where only part of the goods is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods in the same consignment.

Removed:However, the importer or the exporter may request a further examination or sampling of the goods if he or she considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods concerned. The request shall be granted provided that the goods have not been released or, if they have been released, that the importer or the exporter proves that they have not been altered in any way.

Removed:5. The Commission shall specify, by means of implementing acts, measures on the examination and sampling of goods referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 46 Results of the verification

Removed:1. The results of verifying the data provided by the importer, exporter or carrier shall be used for the application of the provisions governing the customs procedure under which the goods are placed.

Removed:2. Where the data provided is not verified, paragraph 1 shall apply on the basis of the data provided by the importer or the exporter.

Removed:3. The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Union.

Removed:4. The Commission shall specify, by means of implementing acts, measures on the results of the verification referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 47 Identification measures

Removed:1. The customs authorities or, where appropriate, economic operators authorised to do so by the customs authorities, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the relevant customs procedure under which the goods are intended to be placed.

Removed:Those identification measures shall have the same legal effect throughout the customs territory of the Union.

Removed: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.

Removed: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).

Removed:Article 48 Post-release controls

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

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

Removed:(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;

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

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

Removed: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.

Removed: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).

Removed:Article 49 Intra-Union flights and sea crossings

Removed: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.

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

Removed:(a) security and safety;

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

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

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

Removed:(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;

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

Removed:(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;

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

Removed:(b) cabin and hold baggage:

Removed:(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;

Removed:(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.

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

Removed:Chapter 3 Customs risk management

Removed:Article 50 General principles

Removed: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,

Removed: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.

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

Removed:(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]

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

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

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

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

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