Management of decisions taken upon application
Article 9
1. The holder of the decision shall comply with the obligations resulting from that decision. 2. The holder of the decision shall continuously monitor the fulfilment of the criteria and the compliance with the conditions, as well as the compliance with the obligations, resulting from that decision and, where applicable, establish internal controls capable of preventing, detecting and correcting illegal or irregular transactions. 3. The holder of the decision shall inform the customs authorities without delay of any factor that arises after the decision was taken that could influence the continuation or content of that decision. 4. Customs authorities shall regularly monitor whether the holder of the decision continues to fulfil the relevant criteria and to comply with the relevant obligations, in particular the ability of the holder of the decision to prevent, react to and remedy errors through appropriate internal controls and to notify customs authorities of any suspicion of customs fraud of which the holder is aware, or should reasonably have been aware, or of information that could lead to its detection, in particular in accordance with Articles 27, 28, 30 and 31. Based on such monitoring activity, the customs authorities shall assess the risk profile of the holder of the decision, where relevant. Where the holder of the decision has been established in the customs territory of the Union for less than three years, the customs authorities shall closely monitor the holder during the first year after the decision is taken. 5. The customs authorities shall communicate to the EU Customs Authority the decisions taken upon application and all monitoring activities that they carry out in accordance with paragraph 4. The EU Customs Authority shall take this information into account for risk management purposes. 6. Until 28 February 2034, the customs authorities shall record their decisions in the existing electronic systems for the exchange of information developed by the Commission and the Member States. The Commission and the Member States shall have access to those decisions and underlying information in those systems. 7. Without prejudice to other applicable provisions specifying the cases in which decisions are invalid or become null and void, the customs authorities which took a decision may at any time annul, revoke or amend it where it does not conform to the customs legislation. Customs authorities shall inform the EU Customs Authority about such annulment, revocation and amendment of customs decisions, unless this information is already available in the EU Customs Data Hub. 8. In specific cases laid down in the customs legislation, the customs authorities shall re-assess a decision. 9. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by determining: (a) detailed rules for monitoring decisions as referred to in paragraphs 2, 3 and 4 of this Article; (b) the specific cases where decisions are to be re-assessed, as referred to in paragraph 8 of this Article, and the rules for such re-assessing.