Customs presentation 11 June 2008 1

European Commission /

Taxation and Customs Union

1968-2008

Customs Policy

ECASBA 2008 Seminar

11 June 2008, Brussels

Customs presentation 11 June 2008 2

European Commission /

Taxation and Customs Union

1968-2008

Structure of the presentation:

• Current Issues• “Security Amendment”• Modernised Customs Code• Strategy for the evolution of the Customs Union

Customs presentation 11 June 2008 3

European Commission /

Taxation and Customs Union

1968-2008

Security amendmentLegal provisions: Regulation 648/05 (1)

• Authorised Economic Operators (AEO)

• Common risk management framework/Customs controls(common risk profiles, MS exchange risk information)

• Electronic pre-arrival declarations (Entry Summary Declarations, ENS) for goods entering the EU ICS

• Electronic pre-departure declarations (Exit Summary Declarations, EXS) for goods leaving the EU ECS

• Customs declarations including safety and security data ECS (Export), NCTS (Transit), MS system (Import)

Customs presentation 11 June 2008 4

European Commission /

Taxation and Customs Union

1968-2008

Legal provisions: Regulation 648/05 (3)

Responsibility for providing the ENS/EXS: Reg. 648/05, Art. 36b 3 and 4

The person who brings the goods or who assumes responsibility forthe carriage of the goods into the customs territory of the Community.

Or

‘with his knowledge and consent’ (agreed interpretation):• the person who acts in his name, or • any person who is able to present the goods in question or

to have them presented to the competent customs authority, or• a representative

Customs presentation 11 June 2008 5

European Commission /

Taxation and Customs Union

1968-2008

Legal provisions: Regulation 1875/06 (Amendment to the CC implementing provisions)

• Implementing provisions for Reg. 648/05 (e.g. time limits)

• Includes Annex 30A (data requirement for ENS and EXS);Relevant for maritime transportation:

• Explanatory notes• Table 1 (default data set)• Table 5 (AEO reduced dataset)• New table 6 to be introduced for ‘diversion request’

• Is about to be amended:• Fine tuned to reflect the agreed specifications• Target date for final text: mid 08

Customs presentation 11 June 2008 6

European Commission /

Taxation and Customs Union

1968-2008

Entry core processes:Step 1 Step 2 only if needed! Step 3 Step 4

Entry Summary Declaration

Diversion request

Arrival notification

Presentation of goods

Covered by functional specs ICS phase 1

Covered by functional specs ICS phase 1

To be defined and implemented by MS

To be defined and implemented by MS

Reg. 1875/06, Art 181b

Reg. 1875/06, Art 183e (new)

Reg. 1875/06, Art 184g (new)

Reg. 1875/06, Art 186 (1)(temp. storage)

Prior to arrival, according to following slides

When diversion is confirmed, prior to arrival

Upon arrival Unloading of goods

For all the goods on the vessel, including FROB for third countries (one or multiple ENS)

For the vessel(for parts of the cargo if MRN /MRN item number of the ENS is provided)

For the vessel(for parts of the cargo if MRN /MRN item number of the ENS is provided)

For the goods to be unloaded(for parts of the cargo if MRN /MRN item number of the ENS is provided)

15 May 2008 Electronic Customs Group 7

European Commission /

Taxation and Customs Union

1968-2008

Modernised Customs Code

• Regulation 450/2008 – OJ L 145, 4.6.2008• Implementation – 24.6.2013

• IPs under construction…

15 May 2008 Electronic Customs Group 8

European Commission /

Taxation and Customs Union

1968-2008

Strategy for the evolution of the Customs Union

• Commission Communication COM(2008)169• ECOFIN Resolution of 14.5.2008• Resolution of the EP expected to be voted on 17.6.2008

Customs presentation 11 June 2008 9

European Commission /

Taxation and Customs Union

1968-2008

Thank you for your attention