Activities of Michiel HOOGEVEEN related to 2023/0156(COD)
Shadow opinions (1)
OPINION on the proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013
Amendments (46)
Amendment 137 #
Proposal for a regulation
Recital 48
Recital 48
(48) Applying the standard rules for duty calculation in e-commerce transactions would, in many cases, result in a disproportionate administrative burden both for the customs administrations and economic operators in particular in respect of the collection of revenues. In the interest of developing a robust and effective fiscal and customs treatment for goods imported from third countries via e-commerce transactions (‘distance sales of imported goods’), Union legislation is to be amended in order to removincrease the threshold under which goods of negligible value not exceeding EUR 15800 per consignment are exempted from customs duties at import in accordance with Council Regulation (EC) No 1186/200953 , and to introduce a simplified tariff treatment both for business-to-business and for distance sales of imported goods from third countries in accordance with Council Regulation (EEC) No 2658/8754 (Combined Nomenclature). In light of these proposed amendments, certain rules of the Code on tariff classification, origin and customs value should be amended to provide for the simplifications applicable on a voluntary basis by the deemed importer when determining the customs duty in a business-to-consumer transaction qualifying as distance sales for VAT purposes. The simplifications should consist in the possibility to calculate the customs duty due by applying one of the new bucket tariffs in the Combined Nomenclature to a value calculated in a simpler way. Under the simplified rules for business-to-consumer e-commerce transactions, the net purchase price without VAT but including the total transport costs until the final destination of the product should be considered as the customs value and no origin should be required. However, if the deemed importer wishes to benefit from preferential tariff rates by proving the originating status of the goods, that person can do so by applying the standard procedures. _________________ 53 Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23). 54 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
Amendment 137 #
Proposal for a regulation
Recital 48
Recital 48
(48) Applying the standard rules for duty calculation in e-commerce transactions would, in many cases, result in a disproportionate administrative burden both for the customs administrations and economic operators in particular in respect of the collection of revenues. In the interest of developing a robust and effective fiscal and customs treatment for goods imported from third countries via e-commerce transactions (‘distance sales of imported goods’), Union legislation is to be amended in order to removincrease the threshold under which goods of negligible value not exceeding EUR 15800 per consignment are exempted from customs duties at import in accordance with Council Regulation (EC) No 1186/200953 , and to introduce a simplified tariff treatment both for business-to-business and for distance sales of imported goods from third countries in accordance with Council Regulation (EEC) No 2658/8754 (Combined Nomenclature). In light of these proposed amendments, certain rules of the Code on tariff classification, origin and customs value should be amended to provide for the simplifications applicable on a voluntary basis by the deemed importer when determining the customs duty in a business-to-consumer transaction qualifying as distance sales for VAT purposes. The simplifications should consist in the possibility to calculate the customs duty due by applying one of the new bucket tariffs in the Combined Nomenclature to a value calculated in a simpler way. Under the simplified rules for business-to-consumer e-commerce transactions, the net purchase price without VAT but including the total transport costs until the final destination of the product should be considered as the customs value and no origin should be required. However, if the deemed importer wishes to benefit from preferential tariff rates by proving the originating status of the goods, that person can do so by applying the standard procedures. _________________ 53 Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23). 54 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
Amendment 152 #
Proposal for a regulation
Recital 73
Recital 73
(73) The provisions referring to the EU Customs Authority, except Article 238, should apply from 1 January 2028. Until that date, the EU Customs Authority should perform its tasks using the existing electronic systems for exchange of customs information developed by the Commission. The provisions on the simplified tariff treatment for distance sales and deemed importer should apply from 1 January 2028.
Amendment 152 #
Proposal for a regulation
Recital 73
Recital 73
(73) The provisions referring to the EU Customs Authority, except Article 238, should apply from 1 January 2028. Until that date, the EU Customs Authority should perform its tasks using the existing electronic systems for exchange of customs information developed by the Commission. The provisions on the simplified tariff treatment for distance sales and deemed importer should apply from 1 January 2028.
Amendment 154 #
Proposal for a regulation
Recital 74 a (new)
Recital 74 a (new)
(74 a) In the interests of transparency, interested parties including customs intermediaries, should be given observer status within an advisory board that shall be established and consulted by the Management Board of the EU Customs Authority;
Amendment 154 #
Proposal for a regulation
Recital 74 a (new)
Recital 74 a (new)
(74 a) In the interests of transparency, interested parties including customs intermediaries, should be given observer status within an advisory board that shall be established and consulted by the Management Board of the EU Customs Authority;
Amendment 160 #
Proposal for a regulation
Article 2 – paragraph 2 – point e
Article 2 – paragraph 2 – point e
(e) supporting legitimate business activity, by maintaining a proper balance between customs controls and facilitation of legitimate trade and simplifying customs processes and procedures. through robust real –time risk analysis enabled by the EU Customs Data Hub artificial intelligence capabilities as defined in Article 29 (1) (d);
Amendment 160 #
Proposal for a regulation
Article 2 – paragraph 2 – point e
Article 2 – paragraph 2 – point e
(e) supporting legitimate business activity, by maintaining a proper balance between customs controls and facilitation of legitimate trade and simplifying customs processes and procedures. through robust real –time risk analysis enabled by the EU Customs Data Hub artificial intelligence capabilities as defined in Article 29 (1) (d);
Amendment 166 #
Proposal for a regulation
Article 5 – paragraph 1 – point 56 a (new)
Article 5 – paragraph 1 – point 56 a (new)
(56 a) 'simplified tariff treatment for business-to-business' means the extension to business-to-business imports of the simplified tariff treatment for distance sales set out in Article 1, paragraphs 4 and 5, and Part One, Section II, point G of Annex I to Regulation (EEC) No 2658/87;
Amendment 166 #
Proposal for a regulation
Article 5 – paragraph 1 – point 56 a (new)
Article 5 – paragraph 1 – point 56 a (new)
(56 a) 'simplified tariff treatment for business-to-business' means the extension to business-to-business imports of the simplified tariff treatment for distance sales set out in Article 1, paragraphs 4 and 5, and Part One, Section II, point G of Annex I to Regulation (EEC) No 2658/87;
Amendment 169 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 a (new)
Article 5 – paragraph 1 – point 64 a (new)
(64 a) (65) (new) “not at-risk shipment” means a shipment with no customs risk as assessed by the Data Hub, and being attributed the green color code.
Amendment 169 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 a (new)
Article 5 – paragraph 1 – point 64 a (new)
(64 a) (65) (new) “not at-risk shipment” means a shipment with no customs risk as assessed by the Data Hub, and being attributed the green color code.
Amendment 170 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 b (new)
Article 5 – paragraph 1 – point 64 b (new)
(64 b) (66) (new) “shipment at risk – means a suspected incompliant shipment to be assessed before release in the internal market” means a shipment to be segregated and examined by national customs authorities upon arrival at destination and being attributed the orange color.
Amendment 170 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 b (new)
Article 5 – paragraph 1 – point 64 b (new)
(64 b) (66) (new) “shipment at risk – means a suspected incompliant shipment to be assessed before release in the internal market” means a shipment to be segregated and examined by national customs authorities upon arrival at destination and being attributed the orange color.
Amendment 172 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 c (new)
Article 5 – paragraph 1 – point 64 c (new)
(64 c) (67) (new) “incompliant shipment” means a shipment incompliant with EU rules, to be denied for pick up at origin and/or denied for release in the internal market and being attributed the red color.
Amendment 172 #
Proposal for a regulation
Article 5 – paragraph 1 – point 64 c (new)
Article 5 – paragraph 1 – point 64 c (new)
(64 c) (67) (new) “incompliant shipment” means a shipment incompliant with EU rules, to be denied for pick up at origin and/or denied for release in the internal market and being attributed the red color.
Amendment 180 #
Proposal for a regulation
Article 25 – paragraph 1
Article 25 – paragraph 1
1. An importer or exporter,economic operator who is resident or registered in the customs territory of the Union, meets the criteria set out in paragraph 3 and has conducted regular customs operations in the course of that person’s business for at least 3 years, may apply for the status of Trust and Check trader to the customs authority of the Member State where that person is established.
Amendment 180 #
Proposal for a regulation
Article 25 – paragraph 1
Article 25 – paragraph 1
1. An importer or exporter,economic operator who is resident or registered in the customs territory of the Union, meets the criteria set out in paragraph 3 and has conducted regular customs operations in the course of that person’s business for at least 3 years, may apply for the status of Trust and Check trader to the customs authority of the Member State where that person is established.
Amendment 181 #
Proposal for a regulation
Article 25 – paragraph 2
Article 25 – paragraph 2
2. The customs authorities shall grant the status following consultation with other authorities, if necessary, and after having hareceived and accssess toed the relevant data of the applicant for the last 3 years in order to assess compliance with the criteria in paragraph 3.
Amendment 181 #
Proposal for a regulation
Article 25 – paragraph 2
Article 25 – paragraph 2
2. The customs authorities shall grant the status following consultation with other authorities, if necessary, and after having hareceived and accssess toed the relevant data of the applicant for the last 3 years in order to assess compliance with the criteria in paragraph 3.
Amendment 184 #
Proposal for a regulation
Article 25 – paragraph 3 – point f – introductory part
Article 25 – paragraph 3 – point f – introductory part
(f) having an electronic system providing or making availablesending to the customs authorities real-time all data on the movement of the goods and the compliance of the person referred to in paragraph 1 with all requirements applicable on those goods, including relating to safety and security and including where relevant sharing in the EU Customs Data Hub:
Amendment 184 #
Proposal for a regulation
Article 25 – paragraph 3 – point f – introductory part
Article 25 – paragraph 3 – point f – introductory part
(f) having an electronic system providing or making availablesending to the customs authorities real-time all data on the movement of the goods and the compliance of the person referred to in paragraph 1 with all requirements applicable on those goods, including relating to safety and security and including where relevant sharing in the EU Customs Data Hub:
Amendment 191 #
Proposal for a regulation
Article 26 – paragraph 3 – point 1 (new)
Article 26 – paragraph 3 – point 1 (new)
(1) 4. The Trust and Check Trader and Customs Authorized Economic Operators Customs Simplification status shall remain available at all times, making available two alternative trusted trader options.
Amendment 191 #
Proposal for a regulation
Article 26 – paragraph 3 – point 1 (new)
Article 26 – paragraph 3 – point 1 (new)
(1) 4. The Trust and Check Trader and Customs Authorized Economic Operators Customs Simplification status shall remain available at all times, making available two alternative trusted trader options.
Amendment 192 #
Proposal for a regulation
Article 27 – paragraph 1 – subparagraph 3
Article 27 – paragraph 1 – subparagraph 3
An indirect customs representative acting in its own name but on behalf of an importer or an exporter shall be considered the importer or the exporter for the purposes of Articles 20 and 22, respectively, with the exception of the obligations in Article 20(1)c and Article 22(1)c.
Amendment 192 #
Proposal for a regulation
Article 27 – paragraph 1 – subparagraph 3
Article 27 – paragraph 1 – subparagraph 3
An indirect customs representative acting in its own name but on behalf of an importer or an exporter shall be considered the importer or the exporter for the purposes of Articles 20 and 22, respectively, with the exception of the obligations in Article 20(1)c and Article 22(1)c.
Amendment 206 #
Proposal for a regulation
Article 31 – paragraph 3 – subparagraph 1 (new)
Article 31 – paragraph 3 – subparagraph 1 (new)
(d) to perform robust real-time risk analysis to minimise the responsabilities and liability of legitimate operators;
Amendment 206 #
Proposal for a regulation
Article 31 – paragraph 3 – subparagraph 1 (new)
Article 31 – paragraph 3 – subparagraph 1 (new)
(d) to perform robust real-time risk analysis to minimise the responsabilities and liability of legitimate operators;
Amendment 225 #
Proposal for a regulation
Article 86 – paragraph 5
Article 86 – paragraph 5
5. Non-Union goods in temporary storage shall be placed under a customs procedure no later than 3 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b)90 days following their presentation to customs, unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended.
Amendment 225 #
Proposal for a regulation
Article 86 – paragraph 5
Article 86 – paragraph 5
5. Non-Union goods in temporary storage shall be placed under a customs procedure no later than 3 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b)90 days following their presentation to customs, unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended.
Amendment 227 #
Proposal for a regulation
Article 149 – paragraph 4
Article 149 – paragraph 4
4. Where the importer has opted to apply the simplified tariff treatment for distance sales as referred to in Article 156(2), the customs authorities shall not require the importer to prove the origin of the goods.
Amendment 227 #
Proposal for a regulation
Article 149 – paragraph 4
Article 149 – paragraph 4
4. Where the importer has opted to apply the simplified tariff treatment for distance sales as referred to in Article 156(2), the customs authorities shall not require the importer to prove the origin of the goods.
Amendment 228 #
Proposal for a regulation
Article 150 – paragraph 10
Article 150 – paragraph 10
10. Where the importer has opted to apply the simplified tariff treatment for distance sales, the importer may not benefit from the measures referred to in Article 145(2), points (d) and (e), or from non-tariff preferential measures.
Amendment 228 #
Proposal for a regulation
Article 150 – paragraph 10
Article 150 – paragraph 10
10. Where the importer has opted to apply the simplified tariff treatment for distance sales, the importer may not benefit from the measures referred to in Article 145(2), points (d) and (e), or from non-tariff preferential measures.
Amendment 230 #
Proposal for a regulation
Article 156 – paragraph 2
Article 156 – paragraph 2
2. Where the importer has opted to apply the simplified tariff treatment for distance sales, Article 155(1), point (a), shall not apply and both the costs of transport of the imported goods up to the place where goods are brought into the customs territory of the Union and the costs of transport after their entry into that territory, shall be included in the customs value.
Amendment 230 #
Proposal for a regulation
Article 156 – paragraph 2
Article 156 – paragraph 2
2. Where the importer has opted to apply the simplified tariff treatment for distance sales, Article 155(1), point (a), shall not apply and both the costs of transport of the imported goods up to the place where goods are brought into the customs territory of the Union and the costs of transport after their entry into that territory, shall be included in the customs value.
Amendment 232 #
Proposal for a regulation
Article 207 – paragraph 2 – point d a (new)
Article 207 – paragraph 2 – point d a (new)
(d a) (e) The EU Customs Authority shall actively contribute to the effective performance by customs authorities of their mission to support legitimate business activity, by maintaining a proper balance between customs controls, the facilitation of legitimate trade and the simplification of customs processes and procedures, as defined in article 2(e).In this aim, the EU Customs Authority shall be responsible for ensuring: (i) the security and cyber resilience of the EU Customs Data Hub as detailed in Article 29 (1); (ii) robust risk, economic and data analysis enabled by the EU Customs Data Hub capabilities, including artificial intelligence as defined in Article 29 (1)(d); (iii) the provision to trusted traders, including customs agents and/or transport operators, of real-time risk analysis data made available through the EU Customs Data Hub and categorized with a color code, as follows: § Green for “shipment not at risk” as defined in Article 5(67); § Orange for “shipment at risk to be assessed before release in the internal market”, as defined in Article 5 (68); § Red for “incompliant shipment” to be denied for pick up at origin as defined in Article 5 (69); Such use of color codes shall be focused on preventing at the earliest stage possible the entry into the Union’s Internal Market of suspected or confirmed incompliant shipments.The color code technical arrangements shall be detailed by way of an implementing act. (iv) the avoidance of the duplication of data requirements on economic operators; (v) the minimization of the administrative burden and responsibilities of legitimate operators established in the Union, particularly as it relates to non-financial data reporting, including through measures providing for the direct submission of non-financial data requirements by importers and exporters at origin, and (vi) the issuance on a yearly basis of recommendations to improve customs facilitation and to ensure a fair and balanced level of liability for legitimate operators established in the territory of the Union;
Amendment 232 #
Proposal for a regulation
Article 207 – paragraph 2 – point d a (new)
Article 207 – paragraph 2 – point d a (new)
(d a) (e) The EU Customs Authority shall actively contribute to the effective performance by customs authorities of their mission to support legitimate business activity, by maintaining a proper balance between customs controls, the facilitation of legitimate trade and the simplification of customs processes and procedures, as defined in article 2(e).In this aim, the EU Customs Authority shall be responsible for ensuring: (i) the security and cyber resilience of the EU Customs Data Hub as detailed in Article 29 (1); (ii) robust risk, economic and data analysis enabled by the EU Customs Data Hub capabilities, including artificial intelligence as defined in Article 29 (1)(d); (iii) the provision to trusted traders, including customs agents and/or transport operators, of real-time risk analysis data made available through the EU Customs Data Hub and categorized with a color code, as follows: § Green for “shipment not at risk” as defined in Article 5(67); § Orange for “shipment at risk to be assessed before release in the internal market”, as defined in Article 5 (68); § Red for “incompliant shipment” to be denied for pick up at origin as defined in Article 5 (69); Such use of color codes shall be focused on preventing at the earliest stage possible the entry into the Union’s Internal Market of suspected or confirmed incompliant shipments.The color code technical arrangements shall be detailed by way of an implementing act. (iv) the avoidance of the duplication of data requirements on economic operators; (v) the minimization of the administrative burden and responsibilities of legitimate operators established in the Union, particularly as it relates to non-financial data reporting, including through measures providing for the direct submission of non-financial data requirements by importers and exporters at origin, and (vi) the issuance on a yearly basis of recommendations to improve customs facilitation and to ensure a fair and balanced level of liability for legitimate operators established in the territory of the Union;
Amendment 238 #
Proposal for a regulation
Article 211 – paragraph 1 – subparagraph 1 (new)
Article 211 – paragraph 1 – subparagraph 1 (new)
(e) an advisory body who shall exercise the functions set out in Article 212 (bis);
Amendment 238 #
Proposal for a regulation
Article 211 – paragraph 1 – subparagraph 1 (new)
Article 211 – paragraph 1 – subparagraph 1 (new)
(e) an advisory body who shall exercise the functions set out in Article 212 (bis);
Amendment 244 #
Proposal for a regulation
Article 212 – paragraph 5 – subparagraph 1 (new)
Article 212 – paragraph 5 – subparagraph 1 (new)
6. The advisory body referred to in Article 215- 1 (w) shall appoint four of its members to participate with observer status in the Management Board. They shall represent, as broadly as possible, the different views represented in the advisory body.
Amendment 244 #
Proposal for a regulation
Article 212 – paragraph 5 – subparagraph 1 (new)
Article 212 – paragraph 5 – subparagraph 1 (new)
6. The advisory body referred to in Article 215- 1 (w) shall appoint four of its members to participate with observer status in the Management Board. They shall represent, as broadly as possible, the different views represented in the advisory body.
Amendment 247 #
Proposal for a regulation
Article 214 – paragraph 4
Article 214 – paragraph 4
4. The Management Board mayshall invite any person whose opinion may be of interest to atrepresentatives of the industry designatend its meetings as an observer.by the advisory body as defined in Article 215-1-(w);
Amendment 247 #
Proposal for a regulation
Article 214 – paragraph 4
Article 214 – paragraph 4
4. The Management Board mayshall invite any person whose opinion may be of interest to atrepresentatives of the industry designatend its meetings as an observer.by the advisory body as defined in Article 215-1-(w);
Amendment 249 #
Proposal for a regulation
Article 215 – paragraph 1 – subparagraph 1 (new)
Article 215 – paragraph 1 – subparagraph 1 (new)
(w) The Management Board shall establish an advisory body representing the full range of interested parties affected by the work of the EU Customs Authority established in the Union, which it shall consult prior to making decisions. These interested parties shall include customs agents established in the EU. The Management Board shall not, in any case, be bound by the opinion of the advisory body;
Amendment 249 #
Proposal for a regulation
Article 215 – paragraph 1 – subparagraph 1 (new)
Article 215 – paragraph 1 – subparagraph 1 (new)
(w) The Management Board shall establish an advisory body representing the full range of interested parties affected by the work of the EU Customs Authority established in the Union, which it shall consult prior to making decisions. These interested parties shall include customs agents established in the EU. The Management Board shall not, in any case, be bound by the opinion of the advisory body;