Evaluation
Article 262
1. The Commission shall ensure that no later than 21 September 2031, and every five years thereafter, an evaluation of the EU Customs Authority’s performance in relation to its objectives, mandate, tasks, governance and locations is carried out in accordance with guidelines laid down by the Commission. 2. The evaluation referred to in paragraph 1 shall, in particular, address the possible need to modify the mandate of the EU Customs Authority, and the financial implications of any such modification. 3. On the occasion of every second evaluation referred to in paragraph 1, the results achieved by the EU Customs Authority shall be assessed having regard to its objectives, mandate, tasks and governance, including an assessment of whether the continuation of the EU Customs Authority is still justified with regard to those objectives, mandate, tasks and governance. 4. The Commission shall report to the European Parliament and to the Council on the findings of the evaluation referred to in paragraph 1. The findings of that evaluation shall be made public.