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Subject matter
This Regulation establishes the Customs programme for cooperation in the field of customs (the ‘Programme’) for the period from 1 January 2021 to 31 December 2027. The duration of the Programme shall be aligned to the duration of the multiannual financial framework. This Regulation lays down the objectives of the Programme, the budget for the period 2021 to 2027, the forms of Union funding and the rules for providing such funding.
Definitions
For the purposes of this Regulation, the following definitions apply: (1) ‘customs authorities’ means the customs authorities as defined in point (1) of Article 5 of Regulation (EU) No 952/2013; (2) ‘European electronic systems’ means electronic systems necessary for the customs union and for the execution of the mission of customs authorities, in particular the electronic systems referred to in Article 16(1) and Articles 278 and 280 of Regulation (EU) No 952/2013, Article 8 of Regulation (EU) 2019/880 of the European Parliament and of the Council ( 17 ) , and in other provisions of Union law governing electronic systems for customs purposes, including international agreements, such as the Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention) ( 18 ) ; (3) ‘common component’ means a component of the European electronic systems, developed at Union level, which is available for all Member States or identified as common by the Commission for reasons of efficiency, security and rationalisation; (4) ‘national component’ means a component of the European electronic systems, developed at national level, which is available in the Member State that created that component or contributed to its joint creation; (5) ‘third country’ means a country that is not a Member State of the Union.
Programme objectives
1. The general objective of the Programme is to support the customs union and customs authorities working together and acting as one to protect the financial and economic interests of the Union and its Member States, to ensure security and safety within the Union and to protect the Union from unfair and illegal trade, while facilitating legitimate business activity. 2. The specific objectives of the Programme are to support: (a) the preparation and uniform implementation of customs legislation and policy; (b) customs cooperation; (c) administrative and IT capacity building, including human competency and training, as well as the development and operation of European electronic systems; (d) innovation in the area of customs policy.
Budget
1. The financial envelope for the implementation of the Programme for the period 2021–2027 shall be EUR 950 000 000 in current prices. 2. The amount referred to in paragraph 1 may also cover expenses for preparation, monitoring, control, audit, evaluation and other activities for managing the Programme and evaluating the achievement of its objectives. It may also cover expenses linked to studies, meetings of experts, information and communication actions that are related to the objectives of the Programme, as well as expenses linked to information technology networks focusing on information processing and exchange, including corporate information technology tools and other technical and administrative assistance needed in connection with the management of the Programme.
Participation of third countries in the Programme
The Programme shall be open to the participation of the following third countries: (a) acceding countries, candidate countries and potential candidates, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or in similar agreements and in accordance with the specific conditions laid down in agreements between the Union and those countries; (b) European Neighbourhood Policy countries, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions or in similar agreements and in accordance with the specific conditions laid down in agreements between the Union and those countries; (c) other third countries, in accordance with the conditions laid down in a specific agreement covering the participation of the third country to any Union programme, provided that the agreement: (i) ensures a fair balance as regards the contributions and benefits of the third country participating in the Union programmes; (ii) lays down the conditions of participation in the programmes, including the calculation of financial contributions to individual programmes, and their administrative costs; (iii) does not confer on the third country any decision-making power in respect of the Union programme; (iv) guarantees the rights of the Union to ensure sound financial management and to protect its financial interests. The contributions referred to in point (c)(ii) of the first paragraph shall constitute assigned revenues in accordance with Article 21(5) of the Financial Regulation.
Implementation and forms of Union funding
1. The Programme shall be implemented under direct management in accordance with the Financial Regulation. 2. The Programme may provide funding in any of the forms laid down in the Financial Regulation, in particular by means of grants, prizes, procurement and the reimbursement of travel and subsistence expenses incurred by external experts.
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