L 99 - svar på spm. 1 om ministeren vil redegøre for de økonomiske og administrative konsekvenser for henholdsvis det offentlige og erhvervslivet ved indførelsen af EU-toldkodeksen, fra skatteministeren

1
EN
Ref. Ares(2016)645923 - 05/02/2016
Skatteudvalget 2015-16
(Omtryk - 25-02-2016 - Ændret ordlyd) L 99 endeligt svar på spørgsmål 1
Offentligt
2
ANNEX
The work programme relating to the development and
deployment of the electronic systems provided for in the Union
Customs Code
I. Introduction to the Work Programme
1. The Work Programme provides an instrument to support the application of the Code
relating to the development and deployment of the electronic systems envisaged therein.
2. The purpose of the Work Programme is also to specify periods during which the
transitional measures are applicable until the deployment of the new or upgraded electronic
systems as referred to in Delegated Regulation (EU) 2015/2446, Delegated Regulation
(EU) XXX/XXX [TDA] and Implementing Regulation (EU) 2015/2447.
3. The 'key milestone' in terms of target date of the technical specifications, shall be
understood as the date by which a stable version of the technical specifications is made
available. For the national systems or components, this date will be communicated as part
of the published national project planning.
4. The Work Programme establishes the following 'dates of the deployment' of the trans-
European and national systems:
(a) the start date of the deployment window for the electronic systems, to be understood as
the earliest date to start operations of the electronic system;
(b) the end date of the deployment window for the electronic systems, to be understood as
-the latest date by which the systems need to be operated by all Member States and
used by all economic operators, and as well as
-the end date of the validity of the transitional period.
For the purposes of point (b), the date will be the same as the start date in case no actual
(deployment or migration) time-window is envisaged.
5. For purely national systems or specific national components of a wider Union project,
the Member States may decide on the 'dates of deployment' as well as on the start date and
on the end date of a deployment window in accordance with their national project planning.
The following national systems or specific national components are covered by the first
paragraph:
(a) UCC AES Component 2 (National Export Systems upgrade) (point 10 of Part II);
(b) UCC Special Procedures (SP IMP/SP EXP) (point 12 of Part II);
3
(c) UCC Arrival Notification, Presentation Notification, Temporary Storage (point 13
of Part II);
(d) UCC National Import Systems upgrade (point 14 of Part II);
(e) UCC Guarantee Management (GUM) - Component 2 (point 16 of Part II).
6. For trans-European systems with an actual deployment window without a single
implementation date, the Member States may start the deployment at an appropriate date
within this window and may allow a time-period for the economic operators to migrate
within this deployment window, where such time-period is deemed appropriate. The start
and end dates shall be communicated to the Commission. Careful examination of the
common domain aspects will need to be considered.
The following trans-European systems are covered by the first paragraph:
(a) UCC Proof of Union Status (PoUS) (point 8 of Part II),
(b) UCC NCTS upgrade (point 9 of Part II);
(c) UCC AES (Component 1) (point 10 of Part II).
7. In view of the implementation of the Work Programme, the Commission and the
Member States will need to manage carefully the complexity in terms of dependencies,
variables and assumptions. The principles set out in the MASP will be used to manage the
planning.
The projects referred to in points will be rolled out in different phases from elaboration to
construction, testing and migration to final operation. The role of the Commission and the
Member States in these different phases will depend on the nature and architecture of the
systems and its components or services, as described in the detailed project fiches of the
MASP. Where appropriate, common technical specifications will be defined by the
Commission, in close cooperation with and subject to review with the Member States, with a
view to provide them 24 months prior to the target date of deployment of the electronic
system. Technical specifications drawn up nationally for the national systems or components
need to be made available, at least concerning the parts related to the external communication
with the economic operators, in a timely manner in order to enable the economic operators to
plan and adjust their systems and interfaces accordingly.
The Member States and, where appropriate, the Commission will engage in the development
and deployment of the systems in line with the defined system architecture and
specifications. The activities will be carried out in respect of the milestones and dates
stated in the Work Programme. The Commission and the Member States will also
collaborate with the economic operators and other stakeholders.
The economic operators will have to take the necessary steps to be able to make use of the
4
systems once in place and at the latest by the end dates defined in this Work Programme or,
where applicable, defined by the Member States as part of their national plan.
6
II. List of projects related to the development and deployment of electronic systems
A. Full list
UCC Projects and related Electronic Systems
Legal basis
Key
milestone
Dates of deployment of the
electronic systems
Start date of the
deployment window
of the electronic
system4
End date of the
deployment window
of the electronic
system5
=
End date of the
transitional period
01/01/2017
1. UCC Registered Exporter System (REX)
The project aims to make available up-to-date information on
Registered Exporters established in GSP countries exporting goods
to the Union. The system will be a trans-European system and also
include data about EU economic operators for the purpose of
supporting exports to GSP countries. The required data will be
inserted in the system in a gradual manner until 31 December 2017.
Article 6(1),
Articles 16 and
64 of Regulation
(EU) No 952/2013
Target date of
technical
specifications
= Q1 2015
01/01/2017
4
This date for starting the deployment window of the electronic systems equals the earliest date for Member States to start operations.
5
This date for ending the deployment window of the electronic systems equals to the latest date by which the system should be fully deployed and the latest date by which all
economic operators should be migrated; where applicable, the date will be established by the Member States and equals the end date of the validity of the transitional period.
This date shall not be later than 31 December 2020.
7
2. UCC Binding Tariff Information (BTI)
The project aims at providing an upgrade of the existing trans-
European EBTI-3 system and Surveillance 2 systems to ensure the
following:
(a) alignment of the EBTI-3 system to the UCC requirements;
(b) extension of under-surveillance-required declaration data;
(c) monitoring of the compulsory BTI usage;
(d) monitoring and management of BTI extended usage.
The project will be implemented in two phases.
The first phase will, firstly, provide the functionality to receive the
UCC required declaration dataset (i.e. step 1) as of 1 March 2017 in
a gradual manner until the implementation of the projects listed in
points 10 and 14 hereof (and at the latest by 31 December 2020),
and, secondly, fulfil the obligation of BTI usage control on the basis
of the newly required declaration dataset and the alignment to the
customs decisions process (i.e. step 2).
The second phase will implement the electronic form of the BTI
application and decision and provide for the economic operators an
EU harmonised trader interface to submit the BTI application and
receive the BTI decision electronically.
Article 6(1),
Articles 16, 22,
23 26, 27, 28, 33
and 34 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q2 2016
(phase 1)
=Q3 2016
(phase 2)
01/03/2017
(phase 1 – step 1)
01/10/2017
(phase 1 – step 2)
01/10/2018
(phase 2)
01/03/2017
(phase 1 – step 1)
01/10/2017
(phase 1 – step 2)
01/10/2018
(phase 2)
02/10/2017
3. UCC Customs Decisions
The project aims at harmonising the processes related to the
application for a customs decision, the decision-taking and the
decision management through standardisation and electronic
management of application and decision/authorisation data across
Article 6(1),
Articles 16, 22,
23, 26, 27 and 28
of Regulation
(EU) No 952/2013
Target date of
technical
specifications
=Q4 2015
02/10/2017
8
the Union. The project relates to national and multi-Member State
decisions defined by the Code and will cover system components
developed centrally at Union level and cover integration with
national components where opted for by Member States. This
trans- European system will facilitate consultations during the
decision taking period and the management of the authorisations
process.
This trans-European system consists of an EU trader portal, a
customs decisions management system and a customer reference
02/10/2017
4. Direct trader access to the European Information Systems
(Uniform User Management & Digital Signature)
The goal of this project is to provide working solutions for a direct
and EU harmonised trader access as a service for user-to-system
interfaces to be integrated in the electronic customs systems as
defined in the specific UCC projects. The Uniform User
Management and Digital Signature will be integrated in the portals
of the concerned systems and includes support for identity, access
and user management compliant with the necessary security
policies.
The first deployment is foreseen together with the UCC Customs
Decisions system.
Afterwards, this technical enabler for authentication and user
management will be made available for usage in other UCC projects
such as the UCC BTI, UCC AEO upgrade UCC Proof of Union
Status system and potentially also the UCC Information Sheets
(INF) for Special Procedures system. See the different projects for
the dates of deployment.
Article 6(1) and
Article 16 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q4 2015
02/10/2017
9
5. UCC Authorised Economic Operators (AEO) upgrade
The project aims to improve the business processes related to AEO
applications and authorisations taking into account the changes of
the legal provisions of the UCC.
Article 6(1),
Articles 16, 22,
23, 26, 27, 28, 38
and 39 of
Target date of
technical
specifications
=Q1 2016
01/03/2018
(phase 1)
In the first phase, the project aims at implementing the major Regulation (EU)
enhancements to the AEO system in view of the harmonisation to No 952/2013
01/03/2018
(phase 1)
1/10/2019
(phase 2)
the customs decision taking procedure.
In the second phase, the project will implement the electronic form
of the AEO application and decision and provide for the economic
operators an EU harmonised interface to submit the AEO
application and receive the AEO decision electronically.
Target date of
technical
specifications
=Q3 2017
1/10/2019
(phase 2)
01/03/2018
6. UCC Economic Operator Registration and Identification
System upgrade (EORI 2)
This project aims at providing a minor upgrade of the existing trans-
European EORI system that enables the registration and
identification of economic operators of the Union and third
country operators that are active on customs matters in the Union.
Article 6(1) and
Article 9 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q2 2016
01/03/2018
10
01/10/2018
7. UCC Surveillance 3
This project aims at providing an upgrade of the Surveillance 2+
system to ensure its alignment to the UCC requirements such as the
standard exchange of information by electronic data-processing
techniques and the establishment of adequate functionalities needed
for processing and analysing the full surveillance dataset obtained
from Member States.
Therefore it will include further data mining capabilities and
reporting functionalities to be made available to Commission and
Member States.
Article 6(1),
Articles 16 and
56(5) of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q3 2016
01/10/2018
01/10/2019
8. UCC Proof of Union Status (PoUS)
The project aims at the creation of a new trans-European system to
store, manage and retrieve the following electronic Proofs of Union
Status: T2L/F and the customs goods manifest (issued by a non-
authorised issuer).
Article 6(1),
Articles 16 and
153 of Regulation
(EU) No 952/2013
Target date of
technical
specifications
=Q1 2017
01/03/2019
02/03/2020
9. UCC New Computerised Transit System (NCTS) upgrade
The aim of this project is to align the existing trans-European NCTS
system to the new UCC requirements such as the registration of "en
route" events and the alignment of information exchanges to UCC
data requirements and the upgrade and development of interfaces
with other systems.
Article 6(1),
Articles 16 and
226 - 236 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q3 2017
01/10/2019
11
10. UCC Automated Export System (AES)
This project aims to implement the UCC requirements for export
and exit.
Component 1 - "AES": The aim of the project is to further develop
the existing trans-European Export Control System in order to
implement a full AES that would cover the business requirements
for processes and data brought about by the UCC, inter alia the
coverage of simplified procedures, split exit consignments and
Article 6(1),
Articles 16, 179
and 263 - 276 of
Regulation (EU)
Target date of
technical
specifications
=Q3 2017
(component 1)
01/10/2019
(component 1)
centralised clearance for export. It is also envisaged to cover the
development of harmonised interfaces with Excise Movement
System (EMCS) and NCTS. As such, AES will enable the full
automation of export procedures and exit formalities. AES covers
parts to be developed centrally and nationally.
02/03/2020
(component 1)
02/03/2020
(component 2)
Component 2 – "National Export Systems upgrade": In addition,
not being part of the scope of AES but closely linked, separate
national systems are to be upgraded for specific national elements
related to export and/or exit formalities. As far as these elements do
not have an impact on the common domain for AES, they can be
covered under this component.
No 952/2013
Target date of
technical
specifications
=to be defined by
MS
(component 2)
01/03/2017
(component 2)
02/03/2020
11. UCC Information Sheets (INF) for Special Procedures
The aim of this project is to develop a new centralised system to
support and streamline the processes of INF data management and
the electronic handling of INF data in the domain of Special
Procedures.
Article 6(1),
Articles 16 , 215,
237 – 242 and 250
- 262 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q1 2018
02/03/2020
12
02/03/2020
(component 1)
To be defined
by MS as part
of the national
plan
(component 2)
12. UCC Special Procedures
This project aims at accelerating, facilitating and harmonising
Special Procedures across the Union by means of providing
common business process models. The national systems will
implement all UCC changes required for customs warehousing, end-
use, temporary admission, inward and outward processing.
This project will be implemented in two parts.
Component 1 - "National SP EXP": provide the required national
electronic solutions for the export related special procedures
activities.
Component 2 - "National SP IMP": provide the required national
electronic solutions for the import related special procedures
activities.
The implementation of these projects is directly linked to the
projects listed in points 10 and 14 hereof.
Article 6(1),
Articles 16, 215,
237 - 242 and 250
- 262 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=to be defined by
MS (for
component 1 and
2)
01/03/2017
(component 1)
To be defined by
MS as part of the
national plan
(component 2)
To be defined
by MS as part
of the national
plan
13. UCC Notification of Arrival, Presentation Notification and
Temporary Storage
The goal of this project is to define the processes for Notification of
Arrival of the means of transport, Presentation of the goods
(Presentation Notification) and Declaration for Temporary Storage
as described in the UCC and to support harmonisation in this respect
Article 6(1),
Articles 16 and
133 - 152 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=to be defined by
MS
To be defined by
MS as part of the
national plan
13
across the Member States as regards the data exchange between
trade and customs and, where required, between customs
administrations.
The project covers the automation of processes at national level.
To be defined
by MS as part
of the national
plan
14. UCC National Import Systems upgrade
The project aims at implementing all process and data requirements
deriving from the UCC which relate to the import domain (and
which are not covered by one of the other projects defined in the
Work Programme). It relates mainly to the changes for the "Release
for free circulation" procedure (standard procedure +
simplifications), but covers also the impact arising from other
system migrations. This project relates to the national import
domain covering the national customs declarations processing
systems as well as other systems such as national accountancy and
payment systems.
Article 6(1),
Article 16(1)and
Articles
53, 56, 77-80, 83-
87, 101-105, 108-
109, 158-187,194-
195 of Regulation
(EU) No 952/2013
Target date of
technical
specifications
=to be defined by
MS
To be defined by
MS as part of the
national plan
15. UCC Centralised Clearance for Import (CCI)
This project aims to allow for goods to be placed under a customs
procedure using centralised clearance, allowing economic operators
to centralise their business from a customs viewpoint. The
processing of the customs declaration and the physical release of the
goods should be coordinated between the related customs offices. It
concerns a trans-European system containing components
developed centrally and nationally.
Article 6(1),
Articles 16 and
179 of Regulation
(EU) No 952/2013
Target date of
technical
specifications
=Q2 2018
01/10/2020
Roll-out plan to
be defined as part
of the CCI project
documentation
14
01/10/2020
(component 1)
To be defined
by MS as part
of the national
plan
(component 2)
16. UCC Guarantee Management (GUM)
This project aims to assure the effective and efficient management
of the different types of guarantees.
Component 1 – "GUM": The trans-European system will cover
the management of the comprehensive guarantees that may be used
in more than one Member State and the monitoring of the reference
amount for each customs declaration, supplementary declaration or
an appropriate information of the particulars needed for the entry in
the accounts for the existing customs debts for all customs
procedures as provided for in the Union Customs Code, except
Transit which is handled as part of the NCTS project.
Component 2 – "National Guarantee Management": In addition,
the electronic systems existing at national level to manage the
guarantees valid in one Member State are to be upgraded.
Article 6(1),
Articles 16 and
89 - 100 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q2 2018
(component 1)
Target date of
technical
specifications
=to be defined by
MS (component 2)
01/10/2020
(component 1)
To be defined by
MS as part of the
national plan
(component 2)
Roll-out plan to
be defined as part
of the ICS2
project
documentation
17. UCC Import Control System upgrade (ICS 2)
The goal of this project is to strengthen the safety and security of the
supply chain for all modes of transport and especially air cargo, by
means of improving data quality, data filing, data availability and
data sharing as regards the entry summary declaration and related
risk and control information (ENS+ lifecycle).
The project will also facilitate the collaboration amongst Member
States in the process of risk analysis. It will lead to a
complete new architecture of the existing trans-European ICS
system.
Article 6(1),
Articles 16, 46
and 127 - 132 of
Regulation (EU)
No 952/2013
Target date of
technical
specifications
=Q2 2018
01/10/2020
15
B. Overview of the list
UCC Projects related to electronic systems
Dates of deployment /
Deploymentwindows
S1 2016 S2 2016 S1 2017 S2 2017 S1 2018 S2 2018 S1 2019 S2 2019 S1 2020 S2 2020
1. UCC Registered Exporter System (REX) 01/01/2017
2. UCC Binding Tariff Information System (BTI)
01/03/2017 (phase 1 – step 1)
01/10/2017 (phase 1 – step 2))
01/10/2018 (phase 2)
Phase 1
(step 1)
Phase 1
(step 2)
Phase 2
3. UCC Customs Decisions 02/10/2017
4. Direct trader access to European Information Systems
(Uniform user management & digital signature)
02/10/2017
5. UCC Authorised Economic Operators System (AEO) upgrade 01/03/2018 (phase 1)
01/10/2019 (phase 2)
Phase 1 Phase 2
6. UCC Economic Operator Registration and Identification
System upgrade (EORI 2)
01/03/2018
7. UCC Surveillance 3 01/10/2018
8. UCC Proof of Union Status (PoUS) 01/03/2019 – 01/10/2019
9. UCC New Computerised Transit System (NCTS) upgrade 01/10/2019 – 02/03/2020
10. UCC Automated Export System (AES) –
Component 1: Trans-European AES
10. UCC Automated Export System (AES) –
Component 2: National Export Systems upgrade
01/10/2019 – 02/03/2020
01/03/2017 – 02/03/2020
11. UCC Information Sheets (INF) Special Procedures 02/03/2020
12. UCC Special Procedures –
Component 1: National SP EXP
national planning
01/03/2017-02/03/2020
- see also project 10
SP EXP SP EXP SP EXP SP EXP SP EXP SP EXP SP EXP
12. UCC Special Procedures –
Component 2: National SP IMP
national planning for SP IMP
- see also project 14
SP IMP SP IMP SP IMP SP IMP SP IMP SP IMP SP IMP SP IMP SP IMP SP IMP
13. UCC Notification of arrival, presentation notification and
temporary storage
national planning
14. UCC National Import Systems upgrade national planning
16
15. UCC Centralised Clearance for Import (CCI) 01/10/2020 – rollout plan
16. UCC Guarantee Management (GUM) –
Component 1: Trans-European GUM
16. UCC Guarantee Management System (GUM) –
Component 2: National Guarantee Management
01/10/2020 – 01/10/2020
national planning
17. UCC Import Control System upgrade (ICS 2) 01/10/2020 – rollout plan


Til Folketinget – Skatteudvalget
Vedrørende L 99 - Forslag til lov om ændring af toldloven, momsloven, opkrævningslo-
ven og lov om anvendelse af Det Europæiske Fællesskabs forordning om toldmyndighe-
dernes indgriben over for varer, der mistænkes for at krænke visse intellektuelle ejen-
domsrettigheder, og om de foranstaltninger, som skal træffes over for varer, der krænker
sådanne rettigheder. (Ændringer som følge af forordning om EU-toldkodeksen).
Hermed sendes svar på spørgsmål nr. 1 af 28. januar 2016.
Karsten Lauritzen
/ Mads Peter Rostock Jacobsen
J.nr. 16-0108479
Skatteudvalget 2015-16
(Omtryk - 25-02-2016 - Ændret ordlyd) L 99 endeligt svar på spørgsmål 1
Offentligt
Side 2 af 3
Spørgsmål
Ministeren bedes redegøre for de økonomiske og administrative konsekvenser for hen-
holdsvis det offentlige og erhvervslivet ved indførelsen af EU-toldkodeksen, herunder et
estimat af ressourcebehovet i SKAT, samt redegøre for den kommende proces med ind-
førelsen af EU-toldkodeksen, og den dertil hørende udvikling af et understøttende it-
system. I svaret bedes indgå en tidslinje, der viser de væsentligste beslutningspunkter,
datelines m.v.
Svar
Jeg vil indledningsvis henvise til den tekniske gennemgang, der fandt sted den 9. februar
2016.
EU-toldkodeksen skal implementeres trinvist fra den 1. maj 2016 til udgangen af 2020,
idet der ultimo 2015 er vedtaget overgangsbestemmelser, som udskyder, hvornår det
meste af regelsættet finder anvendelse, herunder hvornår de tilhørende it-systemer, data-
baser mv. skal idriftsættes.
Der har således frem til for nyligt pågået forhandlinger på EU-niveau om, hvordan ram-
meforordningen i EU-toldkodeksen i praksis skal implementeres, idet der er tale om et
omfattende og teknisk regelsæt. Det betyder også, at der endnu ikke foreligger tekniske
specifikationer fra EU på de centrale it-systemer.
EU-Kommissionen har, for at styre udviklingsprocessen af it-systemerne, bemyndigelse
til i samarbejde med medlemsstaterne at udarbejde et såkaldt arbejdsprogram. Arbejds-
programmet er en gennemførselsforordning, som beskriver, hvornår hvilke it-systemer
skal være idriftsat. Arbejdsprogrammet er således den overordnede ramme for, hvordan
EU-toldkodeksen skal it-understøttes, og er en retsakt, der forpligter såvel EU-
Kommissionen som medlemsstaterne til at gennemføre it-udviklingsarbejdet inden for
den angivne tidsramme. Jeg har vedlagt det seneste udkast til tidsplan i arbejdsprogram-
met til Skatteudvalgets orientering. Tidsplanen indgår ligeledes i materialet til den tekniske
gennemgang.
Det fremgår af EU-toldkodeksens art. 288, at arbejdsprogrammet skal opdateres årligt for
at tillade en vis fleksibilitet i implementeringen af it-systemerne efterhånden, som udvik-
lingsarbejdet igangsættes. Til arbejdsprogrammet udarbejder EU-Kommissionen en over-
ordnet plan, kaldet Multi Annual Strategic Plan (MASP), der indeholder de nærmere detaljer
om it-projekterne samt en detaljeret tidsplan for de enkelte systemer. Den til enhver tid
gældende MASP kan ses på EU-Kommissionens hjemmeside.
Der er i MASP’en på nuværende tidspunkt 26 projekter, som skal udvikle de centrale
komponenter, der er nødvendige for at understøtte de kommende regler. Nogle systemer
er centrale systemer, som EU-Kommissionen udvikler, nogle er hybrid systemer, hvor
EU-Kommissionen udvikler centrale komponenter, hvortil der udvikles nationale kom-
ponenter, mens enkelte er nationale systemer.
Side 3 af 3
For så vidt angår de administrative konsekvenser vil jeg indledningsvis henvise til den
tekniske gennemgang. EU-Kommissionen udarbejdede i 2005 i forbindelse med forslaget
til en moderniseret toldkodeks en konsekvensanalyse, der viste, at de årlige besparelser
for erhvervslivet i EU blev estimeret til 18,7 milliarder kr. årligt, når overgangen til nye
regler og it er tilendebragt.
SKAT har med ekstern bistand foretaget en indledende teknisk analyse af konsekvenser-
ne af EU-toldkodeks. Den tekniske analyse danner baggrund for, at SKAT helt foreløbigt
skønner udviklingsomkostninger til systemtilretninger i toldsystemerne på op til 1,0-1,5
mia. kr. i perioden 2015-2020. Estimatet er behæftet med betydelig usikkerhed.
Skatteministeriet og SKAT har på baggrund af den indledende tekniske analyse igangsat
et omfattende analysearbejde for at forberede SKAT på implementeringen af it-
systemerne, herunder udarbejdelse af nærmere planer samt skøn. Dette arbejde er dog
endnu ikke tilendebragt, men som det blev oplyst på den tekniske gennemgang, er det
Skatteministeriets umiddelbare forventning, at resultaterne foreligger inden sommeren
2016.


EN EN
EUROPEAN
COMMISSION
Brussels, XXX
[…](2015) XXX draft
COMMISSION IMPLEMENTING DECISION (EU) …/…
of XXX
establishing the Work Programme relating to the development and deployment of the
electronic systems provided for in the Union Customs Code
Ref. Ares(2016)645923 - 05/02/2016
Skatteudvalget 2015-16
(Omtryk - 25-02-2016 - Ændret ordlyd) L 99 endeligt svar på spørgsmål 1
Offentligt
EN 2 EN
COMMISSION IMPLEMENTING DECISION (EU) …/…
of XXX
establishing the Work Programme relating to the development and deployment of the
electronic systems provided for in the Union Customs Code
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the
Council of 9 October 2013 laying down the Union Customs Code1
, and in particular Article
281 thereof,
Whereas:
(1) Article 280 of Regulation (EU) No 952/2013 laying down the Union Customs Code
(hereinafter "Code") provides that the Commission is to draw up a work programme
relating to the development and deployment of the electronic systems (hereafter
"Work Programme"). The first Work Programme was adopted by Commission
Implementing Decision 2014/255/EU2
. It is necessary to update that programme.
Given the number of changes that are necessary to Decision 2014/255/EU and for
reasons of clarity it is appropriate to replace and repeal that Decision.
(2) The Work Programme is in particular important for the establishment of the
transitional measures related to the electronic systems and the time limit for the
deployment of the systems that are not yet operational by the date of application of the
Code - 1 May 2016. Therefore, the Work Programme is necessary to establish the
transitional periods related to the electronic systems laid down in Commission
Delegated Regulation (EU) 2015/24463
, Commission Delegated Regulation (EU)
XXX/XXX4
[TDA] and the Commission Implementing Regulation (EU) 2015/24475
.
(3) The Code provides that all exchange of information between customs authorities and
between economic operators and customs authorities and storage of such information
is to be made using electronic data processing techniques and that information and
communication systems are to offer the same facilities to economic operators in all
Member States. The Work Programme should therefore set out an extensive plan for
1
OJ L 269, 10.10.2013, p. 1.
2
Commission Implementing Decision 2014/255/EU establishing the Work Programme for the Union
Customs Code (OJ L 134, 7.5.2014, p. 46).
3
Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU)
No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain
provisions of the Union Customs Code (OJ L 343, 29.12.2015 , p. 1).
4
Commission Delegated Regulation (EU) XXX/XXX supplementing Regulation (EU) No 952/2013 of
the European Parliament and of the Council as regards transitional rules for certain provisions of the
Union Customs Code where the relevant electronic systems are not yet operational and amending
Delegated Regulation (EU) 2015/2446, (OJ L ….).
5
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed
rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament
and of the Council laying down the Union Customs Code, (OJ L 343, 29.12.2015, p. 558).
EN 3 EN
the implementation of electronic systems in order to ensure the correct application of
the Code.
(4) Accordingly, the Work Programme should contain a list of the electronic systems
which should be prepared and developed by the Member States ("national systems") or
by the Member States in cooperation with the Commission ("trans-European systems")
in order for the Code to become applicable in practice. That list should be based on the
existing planning document related to all IT related customs projects, called the multi-
annual strategic plan ("MASP"), which is drawn up in accordance with Decision No
70/2008/EC of the European Parliament and of the Council6
and in particular Article 4
and Article 8(2) thereof. The electronic systems referred to in the Work Programme
should be subject to the same project management approach and prepared and
developed as established in the MASP.
(5) The Work Programme should identify the electronic systems as well as the related
legal basis, the key milestones and the envisaged dates for starting operations. The
dates referred to as "start dates of deployment" should be the earliest dates as of which
Member States are able to start operating the new electronic system. In addition, the
Work Programme should define "end dates of deployment" as the latest dates by
which all Member States and all economic operators start using the new or upgraded
electronic system as required under the Code. These time windows are necessary for
the implementation of the deployment of the system at Union level. The duration of
the time windows should take into account the deployment needs of each system.
(6) The time limits for the deployment of trans-European systems should be established
either by means of specific dates or, where necessary, by means of time windows.
Those time windows should be limited to what is necessary for the migration of the
current system used by Member States and economic operators to the new system. The
Member States should be allowed to decide within those time windows when to start
and end the migration of their own systems and for the economic operators to use and
to connect to the new systems. The end date laid down by each Member State should
constitute the end date of the validity of the period related to the transitional rules for
the relevant electronic systems’ laid down in Delegated Regulation 2015/2446,
Delegated Regulation XXX/XXX [TDA] and Implementing Regulation 2015/2447.
(7) The time limits for the deployment and migration of national systems should be set in
accordance with the national project and migration plans of Member States given that
those systems belong to specific national IT environments and circumstances. The end
date laid down by each Member State should constitute the end date of the transitional
period related to the relevant electronic systems laid down in Delegated Regulation
(EU) 2015/2446, Delegated Regulation (EU) XXX/XXX [TDA] and the Implementing
Regulation (EU) 2015/2447. For reasons of transparency, and pursuant to Article
56(2) of Delegated Regulation XXX [TDA], Member States should submit their
national planning to the Commission and the Commission should publish that
planning on the Europa website. In addition, the Member States should ensure, in a
timely manner, the transmission to the economic operators of the technical information
necessary to enable the economic operators to update where necessary their own
systems and connect to the new or upgraded systems and apply the new rules and data
requirements, whilst applying the recommendations provided by Member States in
their national guides of good IT practices.
6
Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a
paperless environment for customs and trade (OJ L 23, 26.1.2008, p. 21).
EN 4 EN
(8) The electronic systems referred to in the Work Programme should be selected in view
of their expected impact in terms of the priorities defined in the Code. One of the main
priorities in this regard is to be able to offer economic operators a wide range of
electronic customs services throughout the customs territory of the Union.
Furthermore, the electronic systems should aim at enhancing the efficiency,
effectiveness and harmonisation of customs processes across the Union. The order of
and the timetable for the deployment of the systems included in the Work Programme
should be based on practical and project management considerations such as the
spreading of efforts and resources, the interconnection between the projects, the
specific prerequisites of each system and the project maturity. The Work Programme
should organise the development of the electronic systems in different stages. In view
of the substantial number of systems and interfaces to be developed, deployed and
maintained and the high costs involved to fully implement the Work Programme by
the year 2020, a close follow up and monitoring should be ensured.
(9) As the electronic systems referred to in Article 16(1) of the Code are to be developed,
deployed and maintained by the Member States, in cooperation with the Commission,
the Commission and the Member States should work together to ensure that the
preparation and implementation of the electronic systems are managed in line with the
Work Programme and that appropriate measures are taken to plan, design, develop and
deploy the systems identified in a coordinated and timely manner.
(10) In order to ensure synchronicity between the Work Programme and the MASP, the
Work Programme should be updated at the same time as MASP and should be aligned
with MASP. In establishing future updates of the Work Programme it will be
necessary to pay particular attention to progress achieved annually in meeting the
agreed targets set, given the ambitious and challenging nature of the electronic systems
to be finalised in the years 2019 and 2020 as well as the currently planned
concentration of work in the years 2019 and 2020.
(11) The measures provided for in this decision are in accordance with the opinion of the
Customs Code Committee,
HAS ADOPTED THIS DECISION:
Article 1
The work programme
The work programme relating to the development and deployment of the electronic systems
provided for in the Union Customs Code (hereinafter "Work Programme"), as set out in the
Annex, is adopted.
Article 2
Implementation
1. The Commission and the Member States shall cooperate in the implementation of the
Work Programme.
2. The Member States shall develop and deploy the relevant electronic systems by the
end dates of the relevant deployment windows laid down in the Work Programme.
EN 5 EN
3. The projects specified in the Work Programme and the preparation and
implementation of the related electronic systems shall be managed in a manner
consistent with the Work Programme and the multi-annual strategic plan ("MASP").
4. The Commission shall undertake to search for a common understanding and
agreement with the Member States on the project scope, design, requirements and
architecture of the electronic systems in order to initiate the projects of the Work
Programme. Where relevant, the Commission shall also consult and take into account
the views of the economic operators.
Article 3
Updates
1. The Work Programme shall be subject to regular updates in order to ensure its
alignment and adjustment with the latest developments in the implementation of
Regulation (EU) No 952/2013, and to take into account the actual progress made in
the preparation and development of the electronic systems, in particular as regards
the availability of commonly agreed specifications and the realisation of the entering
into operation of the electronic systems.
2. In order to ensure synchronicity between the Work Programme and the MASP, the
Work Programme shall be updated at least every year.
Article 4
Communication and Governance
1. The Commission and the Member States shall share the information on planning and
progress on implementation of each of the systems.
2. Six months before the planned date of deployment for a given IT system at the latest
Member States shall submit to the Commission national project and migration plans.
Those plans shall include the following information:
– the date of publication of the technical specifications for the external
communication on the electronic system;
– the period of conformance testing with economic operators;
– the dates of deployment of the electronic system, including the start of the
operations, and, where applicable, the period during which the economic
operators are allowed to carry out migration.
3. Member States shall inform the Commission of any updates of national project and
migration plans.
4. The Commission shall publish national project and migration plans on its website.
5. Member States shall make available to the economic operators the technical
information related to the external communication of the national electronic system
in a timely manner.
Article 5
Repeal
EN 6 EN
1. Implementing Decision 2014/255/EU is repealed.
2. References to the repealed Decision shall be construed as references to this Decision.
This Decision shall enter into force on the day following that of its publication in the Official
Journal of the European Union.
Done at Brussels,
For the Commission
The President