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

Removed:4. Mitigation measures may include the following:

Removed:(a) instructing the carrier or exporter that the goods shall not be loaded or transported;

Removed:(b) requesting additional information or action;

Removed:(c) identifying situations where action by another customs authority may be appropriate;

Removed:(d) recommending the most appropriate place and measures to carry out a control;

Removed:(e) determining the route to be used, and the time-limit to be respected when goods are to be taken out of the customs territory of the Union.

Removed:4a. When taking decisions related to the customs risk management referred to in paragraph 2, the customs authorities shall take into account any non-compliance by an importer, an exporter or a deemed importer with other legislation applied by the customs authorities that is part of national law, which has been notified by the competent authorities to the customs authorities. That non-compliance shall be taken into account for the purpose of the risk profile of the relevant importer, exporter or deemed importer. [Am. 173]

Removed:Article 51 Roles and responsibilities

Removed:1. The Commission mayshall establish common priority control areas and common risk criteria and, where necessary, standards for any type of risk, including but not limited to risks relating to financial interests. [Am. 174]

Removed:2. Without prejudice to paragraph 6, point (f), of this Article and to Article 43, the Commission may identify specific areas in the domain of other legislation applied by the customs authorities that warrant priority treatment for customs risk management and controls.

Removed:3. The Commission may:

Removed:(a) provide policy orientations to the EU Customs Authority on risk management projects and supervision strategies;

Removed:(b) request the EU Customs Authority to carry out a periodic or ad-hoc evaluation of the implementation of any risk management activities;

Removed:(c) request the EU Customs Authority to prepare a supervision strategy for any risk and to conduct threat assessments.

Removed:4. For the purposes referred to in paragraphs 1 to 3, the Commission may collect, process and analyse data available in the EU Customs Data Hub and from other sources, including from authorities other than customs authorities.

Removed:5. The EU Customs Authority shall perform Union-level risk management activities on the basis of the customs policy orientations as referred to in paragraph 3, point (a) and of the priorities as referred to in paragraph 2. It shall:

Removed:(a) collect, process and analyse data available in the EU Customs Data Hub and from other sources, including from authorities other than customs authorities;

Removed:(b) assist the Commission in defining common priority controls areas and common risk criteria and standards, based on operational knowledge and technical expertise in risk management;

Removed:(c) where requested in accordance with paragraph 3, develop supervision strategies, where appropriate with authorities other than customs, and conduct threat assessments;

Removed:(d) exchange relevant data with the customs authorities and with other authorities for the purposes of this Title, where possible through the EU Customs Data Hub, in accordance with Article 53;

Removed:(e) develop and implement common risk analysis to generate risk signals, risk analysis results and where appropriate, issue control recommendations and other appropriate mitigation measures to the customs authorities, including for the application of the common priority control areas and the common risk criteria and standards established by the Commission and for dealing with crisis situations;

Removed:(f) inform OLAF where it identifies or suspects cases of fraud and provide it with all the necessary information related to these cases. Europol shall also be informed within the limits of Europol’s mandate. [Am. 175]

Removed:5a. The EU Customs Authority may invite Europol to contribute to the risks analysis referred to in point (e) of paragraph 5 to establish common priority control areas and common risk criteria and standards, within the limits of Europol’s mandate. [Am. 176]

Removed:6. The customs authorities shall, using data available in the EU Customs Data Hub and from other sources:

Removed:(a) collect, process and analyse data available in the EU Customs Data Hub and from other sources, including from authorities other than customs authorities;

Removed:(b) perform national risk management activities, including risk analysis, cooperation, and exchange of information on risk management with relevant national authorities, and taking mitigation measures;

Removed:(c) implement national processes necessary for the implementation of common risk criteria and standards and common priority control areas;

Removed:(d) implement the risk signals, risk analysis results and control recommendations generated by the EU Customs Authority;

Removed:(e) issue control recommendations and indicate other appropriate mitigation measures to the customs authorities of other Member States;

Removed:(f) take control decisions;

Removed:(g) perform controls in accordance with Chapter 2 of this Title and with any applicable common risk criteria and standards;

Removed:(h) provide a justification to the EU Customs Authority in the event that a control recommendation was not executed.

Removed:7. The EU Customs Authority shall inform the Commission about its risk management activities and their outcome on a quarterly and, where necessary or requested by the Commission, ad hoc basis. It shall provide all necessary information to the Commission in this regard.

Removed:8. Until the date set out in Article 265(1), the Commission may carry out the risk management tasks of the EU Customs Authority referred to in this Article.

Removed:8a. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining which information must include the justification for not executing a control referred to in point (h) of paragraph 6. [Am. 177]

Removed:Article 52 Common risk criteria and standards

Removed:1. The common risk criteria and standards shall include all of the following:

Removed:(a) a description of the risks;

Removed:(b) the factors or indicators of risk to be used to select goods or economic operators for customs controls;

Removed:(c) the nature of customs controls to be undertaken by the customs authorities;

Removed:(d) the application of risk analysis and mitigation measures in the supply chain, including requests for information or action and instruction not to load or transport;

Removed:(e) the duration of the application of the customs controls referred to in point (c).

Removed:2. In the establishment of common risk criteria and standards, account shall be taken of all of the following:

Removed:(a) the proportionality to the risk;

Removed:(b) the urgency of the necessary application of the controls;

Removed:(c) the reasonably expected impact on trade flow and on individual Member States control resources.

Removed:Article 53 Information relevant for risk management and controls

Removed:1. All risk information, signals, risk analysis results, control recommendations, control decisions and control results, shall be recorded in the operational process to which they relate and in the EU Customs Data Hub, irrespective of whether they were based on national or common risk analysis, or whether they were based on random selection.Customs authorities shall share risk information with each other, with the EU Customs Authority and, with the Commission and with Europol, within the limits of Europol’s mandate. [Am. 178]

Removed:2. The customs authorities, the EU Customs Authority and the Commission shall have the right to process the elements referred to in paragraph 1 of this Article according to their roles and responsibilities as referred to in Articles 51 and 54.

Removed:3. The EU Customs Authority shall use the EU Customs Data Hub where possible to collect, or interoperate with, any other sources of data, documents or information identified as relevant for risk management by the EU Customs Authority, by the Commission or by a customs authority.

Removed:4. Until the date set out in Article 265(1), the Commission shall carry out the tasks of the EU Customs Authority referred to in this Article.

Removed:Article 54 Evaluation of customs risk management

Removed:1. The Commission, in cooperation with the EU Customs Authority and the customs authorities, shall evaluate the implementation of risk management in order to continuously improve its operational and strategic effectiveness and efficiency at least once every 2 years;year and publish every evaluation. The Commission may in addition arrange evaluation activities to be carried out where it considers necessary, and on an ongoing basis. [Am. 179]

Removed:2. For this purpose, the EU Customs Authority shall collect and analyse relevant information and carry out all necessary activities. The EU Customs Authority may request periodic or ad-hoc reports from one or more Member States in this regard.

Removed:3. For this purpose, and for the purpose of fulfilling its role and responsibilities under this Title, the Commission may process any relevant information available through the EU Customs Data Hub and may request further information from the EU Customs Authority and from national authorities.

Removed:4. In the establishment of common risk criteria and common priority control areas, the Commission shall take account, where relevant, of evaluations carried out under this Article.

Removed:Article 55 Conferral of implementing powers

Removed:1. The Commission shall adopt, by means of implementing acts, measures to ensure the harmonised application of customs controls and risk management, including the exchange of information, the establishment of common risk criteria and standards and common priority control areas referred to in this Title. Such measures shall address at least the following elements:

Removed:(a) the information to be recorded in the EU Customs Data Hub in relation to risk management and controls, including in respect of risk information, risk analysis results, control recommendations, control decisions and control results, and the rights to access and process such information;

Removed:(b) procedural measures for the transitional use or access to existing customs information systems procedural measures for the management of interoperability between the EU Customs Data Hub and other systems;