Work programme
1. The Instrument shall be implemented through work programmes as referred to in Article 110(2) of the Financial Regulation.
2. The Commission shall adopt implementing acts establishing those work programmes. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 15(2).
3. The work programmes shall aim to achieve the objectives set out in Article 3 through actions in accordance with Article 6. The work programmes shall set out the total amount of the financing plan for all actions. In addition, they shall set out:
(a)
for each action:
(i)
the objectives pursued and the expected results, in accordance with the general and specific objectives set out in Article 3;
(ii)
a description of the actions to be financed;
(iii)
where appropriate, an indication of the amount allocated to each action; and
(iv)
the method of implementation and an indicative implementation timetable;
(b)
for grants, the maximum rate of co-financing referred to in Article 8.
4. The preparation of the work programmes referred to in paragraph 1 shall be supported by an assessment of the needs of the customs authorities. That assessment of needs shall be based on the following:
(a)
a common categorisation of border crossing points;
(b)
a comprehensive description of available customs control equipment;
(c)
a common list of customs control equipment that should be available, by reference to the category of border crossing points; and
(d)
an estimate of financial needs.
The assessment of needs shall be based on actions carried out under the Customs 2020 programme established by Regulation (EU) No 1294/2013 of the European Parliament and of the Council ( 17 ) or under the Customs programme, and shall be updated regularly at least every three years.
Monitoring and reporting
1. Indicators to report on the progress of the Instrument towards the achievement of the general and specific objectives set out in Article 3 are listed in Annex II.
2. To ensure the effective assessment of the Instrument’s progress towards the achievement of its objectives, the Commission is empowered to adopt delegated acts in accordance with Article 14 to amend Annex II with regard to the indicators where considered necessary, as well as to supplement this Regulation with provisions on the establishment of a monitoring and evaluation framework.
3. The performance reporting system shall ensure that data for monitoring the implementation and results of the Instrument are collected efficiently, effectively and in a timely manner. To that end, proportionate reporting requirements shall be imposed on the recipients of Union funds.
4. Where the cost of a piece of customs control equipment exceeds EUR 10 000 exclusive of taxes, the reporting requirements referred to in paragraph 3 shall include at least the annual communication to the Commission of the following information:
(a)
a detailed list of the customs control equipment financed under the Instrument;
(b)
information on the use of the customs control equipment, including any related results, and supported, where appropriate, by relevant statistics.
Evaluation
1. Evaluations shall be carried out in a timely manner so that they can be used in the decision-making process.
2. An interim evaluation of the Instrument shall be carried out by the Commission once there is sufficient information available about its implementation, but no later than four years after the start of that implementation. In its interim evaluation, the Commission shall assess the performance of the Instrument, including aspects such as its effectiveness, efficiency, coherence and relevance, as well as the synergies within the Instrument and Union added value.
3. At the end of the implementation of the Instrument, but no later than four years after the end of the period specified in Article 1, a final evaluation of the Instrument shall be carried out by the Commission.
4. The Commission shall communicate the conclusions of the evaluations, accompanied by its observations and lessons learnt, to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions.
