Opinion of the Economic and Social Committee on the 'Proposal for a European Parliament and Council Decision amending the Decision of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000)'
18. 5. 1999 EN Official Journal of the European Communities C 138/1 II (Preparatory Acts) ECONOMIC AND SOCIAL COMMITTEE Opinion of the Economic and Social Committee on the ‘Proposal for a European Parliament and Council Decision amending the Decision of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000)’ (1) (1999/C 138/01) On 11 December 1998 the Council decided to consult the Economic and Social Committee, under Article 100a of the Treaty establishing the European Community, on the above-mentioned proposal. The Section for the Single Market, Production and Consumption, which was responsible for preparing the Committee’s work on the subject, adopted its opinion on 12 March 1999. The rapporteur was Mr Giesecke. At its 362nd plenary session (meeting of 24 March 1999) the Economic and Social Committee adopted the following opinion by 72 votes to 2, with 2 abstentions. 1. Introduction 1. 1. Against the background of the completion of the internal market, the entry into force of the Treaty on European Union and the forthcoming accession of new member states to the Community on 19 December 1996, the European Parliament and the Council adopted an action programme for customs in the Community (Customs 2000) with the following objectives: — speeding up customs processing to meet the rapid increase in cross-border movements of goods; — more effective protection of the financial interests of the Community and — uniform action by national customs administrations throughout the Community (2). The package of measures adopted under the action 1. 2. programme comprised: — measures to ensure effective, transparent and uniform implementation and application of EC law at all customs posts throughout the Community; — the development of improved working methods and improvements in the common training measures set out in the Matthaeus Programme; — improved procedures for informing and communicating with the Community’s economic operators; — reviews, carried out by working parties, of practice in the field of customs procedures and customs controls, and — the establishment of an international environment, with a view to facilitating cooperation with the accession states and associated states, thereby also helping to improve surveillance of the EU’s external frontier (3). 1. 3. In accordance with the Decision of 19 December 1996, on 24 July 1998, less than 18 months after the Customs 2000 programme had effectively come into operation, the Commission presented an interim report on the implemen- tation of the programme to the European Parliament and the Council (4). The report is based largely on the observations made 1. 4. by the joint working parties, the ‘teams of observers’; it contains both recommendations with regard to working methods and some fine-tuning of the relevant legal provisions. (1) OJ C 396, 19. 12. 1998, p. 13. (2) OJ L 33, 4. 2. 1997, p. 24. (3) OJ C 301, 13. 11. 1995, p. 5. (4) COM(1998) 471 final, 24. 7. 1998. C 138/2 EN Official Journal of the European Communities 18. 5. 1999 2. Amendments proposed by the Commission Against this background, the Commission proposes 2. 1. that the Decision of 19 December 1996 be amended to bring it into line with changed requirements. The basic changes proposed by the Commission are as follows: 2. 2. All measures relating to working methods, computer- ization and basic and further training for customs officials are to be brought together in a single legal instrument and funded under a single budget heading. The life of the programme is to be extended to 31 2. 3. December 2002 (previous expiry date: 31 December 2000). 2. 4. The Commission and the Member States are to develop new communication and information exchange systems, manuals and guides and are to be responsible for their operability. 2. 5. The Commission and the Member States are to or- ganize exchanges of officials and seminars which may be attended by officials from the Member States and the Com- mission. 2. 6. The scope of the whole programme is to be extended to cover the applicant states in central and eastern Europe, Cyprus and Malta; Turkey may also take part in particular Community programmes. 2. 7. An advisory committee is to be set up, comprising representatives from the Member States and chaired by the Commission representative. 2. 8. The Commission is to submit to the European Parlia- ment and the Council an interim report on the implementation of the programme, a communication on the desirability of continuing the programme and a final report on the implementation of the programme. These reports are also to be forwarded to the Economic and Social Committee for information. 2. 9. Funding totalling ECU 142,3 million is made available for implementing the programme for the period 1 January 1996 to 31 December 2002. Almost half of this sum is to be used for the computerization of transit procedures. 3. Observations In its Opinion of 13 September 1995(1) the Committee 3. 1. endorsed the objectives of the Customs 2000 programme and welcomed their implementation. It is therefore natural for the Committee to give its support also to the proposed amendment under review which basically represents a logical extension and a necessary further development of the original programme. 3. 2. The Commission is, in the Committee’s view, acting in a consistent way by advocating in the recitals to the proposal for a Decision that all the measures linked to the programme instrument and that the be integrated into a single legal programme be financed from a single budget heading. There is a direct overlap as regards the content of the proposed measures; it is therefore not only justifiable but essential for the measures also to be integrated for legal and financial purposes. Such a step should also ensure that resources are used as efficiently as possible. In this context the Committee assumes that the fact 3. 3. that the IDA budget is no longer to be drawn upon does not imply any renunciation of the principles of the IDA system (2). It is absolutely vital that these principles — maximum cost effectiveness, a rationalized approach to establishing networks, and adaptability to technological progress — continue to be observed. 3. 4. The Committee endorses the proposed two-year exten- sion of the life of the programme to 31 December 2002. The remaining period of almost four years, is long enough in view of the complexity of the programme but not too long to keep track of developments. 3. 5. The Committee generally welcomes the development of new communication and information-exchange systems. Steps must, however, be taken to ensure that the use of IT procedures really does make customs more efficient in the Community, whilst not involving any drawbacks for the Community’s economic operators as a result of intensified customs checks. 3. 6. In view of the general trend towards lower customs tariffs, checks should primarily be confined to goods and operators presenting a risk profile making a higher level of inspection advisable. Appropriate risk analysis techniques need to be developed for establishing risk profiles. These techniques should be applied in the most uniform way possible and continuously updated. The Committee approves the Commission’s proposal 3. 7. with regard to the exchange of customs officials and the organization of further training seminars. To ensure that customs law is applied as evenly as possible the Committee also welcomes and highlights the importance of the recently introduced practice of also inviting leading economic operators to the seminars. This practice should be extended to all Member States, wherever possible. In this context the Committee draws attention to the observations set out in point 3. 5 of its opinion of 13 September 1995 (3) under the heading ‘Improved information and communication links with business and professional circles’. 3. 8. When providing technical training it should, however, always be recognized that all measures taken by the customs authorities must conform to the principle of proportionality. (1) OJ C 301, 13. 9. 1995, p. 5. (2) OJ C 214, 10. 7. 1983, p. 33. (3) OJ C 301, 13. 9. 1995, p. 5. 18. 5. 1999 EN Official Journal of the European Communities C 138/3 3. 9. Extending the scope of the programme to include the applicant states of central and eastern Europe, together with Cyprus and Malta, is a logical step. Flexibility should also be shown with regard to the participation of Turkey, which is already joined to the Community in customs union, to prevent any appearance of discrimination. In the context of these programmes, attention should 3. 10. be paid, to the consequences of the entry into force of the Amsterdam Treaty and, in particular, to the provisions on freedom of movement enshrined in the Treaty. Account should also be taken of the concerns of both the European Parliament’s Committee of Inquiry and the Court of Auditors. Furthermore, importance should be attached to cooperation between the respective customs authorities of these states. 3. 11. The Committee would draw attention to the fact that, in the interests of ensuring a smooth flow of trade, special care also needs to be taken to provide European customs authorities outside the EU with the requisite information. 3. 12. The Committee endorses the Commission’s proposal that an advisory committee be established, comprising rep- resentatives of the Member States. This would ensure that the practical experience gained by the Member States and their customs administrations is reflected in the programme and taken into account in an appropriate way in its implemen- tation. 3. 13. it annually on the use and effectiveness of funding. Finally, the Committee asks the Commission to brief Brussels, 24 March 1999. The President of the Economic and Social Committee Beatrice RANGONI MACHIAVELLI