L 99 - 2015-16 - Endeligt svar på spørgsmål 1: Spm. om ministeren vil redegøre for de økonomiske og administrative konsekvenser for henholdsvis det offentlige og erhvervslivet ved indførelsen af EU-toldkodeksen, til skatteministeren

Skatteudvalget 2015-16
L 99
Offentligt

Ref. Ares(2016)645923 - 05/02/2016

ANNEX

The work programme relating to the development and

deployment of the electronic systems provided for in the Union

Customs Code

I. Introduction to the Work Programme

1. The Work Programme provides an instrument to support the application of the Code

relating to the development and deployment of the electronic systems envisaged therein.

2. The purpose of the Work Programme is also to specify periods during which the

transitional measures are applicable until the deployment of the new or upgraded electronic

systems as referred to in Delegated Regulation (EU) 2015/2446, Delegated Regulation

(EU) XXX/XXX [TDA] and Implementing Regulation (EU) 2015/2447.

3. The 'key milestone' in terms of target date of the technical specifications, shall be

understood as the date by which a stable version of the technical specifications is made

available. For the national systems or components, this date will be communicated as part

of the published national project planning.

4. The Work Programme establishes the following 'dates of the deployment' of the trans-

European and national systems:

(a) the start date of the deployment window for the electronic systems, to be understood as

the earliest date to start operations of the electronic system;

(b) the end date of the deployment window for the electronic systems, to be understood as

-the latest date by which the systems need to be operated by all Member States and

used by all economic operators, and as well as

-the end date of the validity of the transitional period.

For the purposes of point (b), the date will be the same as the start date in case no actual

(deployment or migration) time-window is envisaged.

5. For purely national systems or specific national components of a wider Union project,

the Member States may decide on the 'dates of deployment' as well as on the start date and

on the end date of a deployment window in accordance with their national project planning.

The following national systems or specific national components are covered by the first

paragraph:

(a) UCC AES Component 2 (National Export Systems upgrade) (point 10 of Part II);

(b) UCC Special Procedures (SP IMP/SP EXP) (point 12 of Part II);

of Part II);

(d) UCC National Import Systems upgrade (point 14 of Part II);

(e) UCC Guarantee Management (GUM) - Component 2 (point 16 of Part II).

6. For trans-European systems with an actual deployment window without a single

implementation date, the Member States may start the deployment at an appropriate date

within this window and may allow a time-period for the economic operators to migrate

within this deployment window, where such time-period is deemed appropriate. The start

and end dates shall be communicated to the Commission. Careful examination of the

common domain aspects will need to be considered.

The following trans-European systems are covered by the first paragraph:

(a) UCC Proof of Union Status (PoUS) (point 8 of Part II),

(b) UCC NCTS upgrade (point 9 of Part II);

7. In view of the implementation of the Work Programme, the Commission and the

Member States will need to manage carefully the complexity in terms of dependencies,

variables and assumptions. The principles set out in the MASP will be used to manage the

planning.

The projects referred to in points will be rolled out in different phases from elaboration to

construction, testing and migration to final operation. The role of the Commission and the

Member States in these different phases will depend on the nature and architecture of the

systems and its components or services, as described in the detailed project fiches of the

MASP. Where appropriate, common technical specifications will be defined by the

Commission, in close cooperation with and subject to review with the Member States, with a

view to provide them 24 months prior to the target date of deployment of the electronic

system. Technical specifications drawn up nationally for the national systems or components

need to be made available, at least concerning the parts related to the external communication

with the economic operators, in a timely manner in order to enable the economic operators to

plan and adjust their systems and interfaces accordingly.

The Member States and, where appropriate, the Commission will engage in the development

and deployment of the systems in line with the defined system architecture and

specifications. The activities will be carried out in respect of the milestones and dates

stated in the Work Programme. The Commission and the Member States will also

collaborate with the economic operators and other stakeholders.

The economic operators will have to take the necessary steps to be able to make use of the

systems once in place and at the latest by the end dates defined in this Work Programme or,

where applicable, defined by the Member States as part of their national plan.

II. List of projects related to the development and deployment of electronic systems

A. Full list

UCC Projects and related Electronic Systems

Legal basis

Key

milestone

Dates of deployment of the

electronic systems

End date of the

deployment window

Start date of the

of the electronic

deployment window

system

of the electronic

system

End date of the

transitional period

1. UCC Registered Exporter System (REX)

Article 6(1),

Articles 16 and

The project aims to make available up-to-date information on

64 of Regulation

Registered Exporters established in GSP countries exporting goods

(EU) No 952/2013

to the Union. The system will be a trans-European system and also

include data about EU economic operators for the purpose of

supporting exports to GSP countries. The required data will be

inserted in the system in a gradual manner until 31 December 2017.

Target date of

technical

specifications

= Q1 2015

01/01/2017

This date for starting the deployment window of the electronic systems equals the earliest date for Member States to start operations.

This date for ending the deployment window of the electronic systems equals to the latest date by which the system should be fully deployed and the latest date by which all

economic operators should be migrated; where applicable, the date will be established by the Member States and equals the end date of the validity of the transitional period.

This date shall not be later than 31 December 2020.

2. UCC Binding Tariff Information (BTI)

The project aims at providing an upgrade of the existing trans-

European EBTI-3 system and Surveillance 2 systems to ensure the

following:

(a) alignment of the EBTI-3 system to the UCC requirements;

(b) extension of under-surveillance-required declaration data;

(d) monitoring and management of BTI extended usage.

Article 6(1),

Articles 16, 22,

23 26, 27, 28, 33

and 34 of

The project will be implemented in two phases.

The first phase will, firstly, provide the functionality to receive the

Regulation (EU)

UCC required declaration dataset (i.e. step 1) as of 1 March 2017 in

No 952/2013

a gradual manner until the implementation of the projects listed in

points 10 and 14 hereof (and at the latest by 31 December 2020),

and, secondly, fulfil the obligation of BTI usage control on the basis

of the newly required declaration dataset and the alignment to the

customs decisions process (i.e. step 2).

The second phase will implement the electronic form of the BTI

application and decision and provide for the economic operators an

EU harmonised trader interface to submit the BTI application and

receive the BTI decision electronically.

3. UCC Customs Decisions

The project aims at harmonising the processes related to the

application for a customs decision, the decision-taking and the

decision management through standardisation and electronic

management of application and decision/authorisation data across

Article 6(1),

Articles 16, 22,

23, 26, 27 and 28

of Regulation

(EU) No 952/2013

Target date of

technical

specifications

=Q2 2016

(phase 1)

01/03/2017

(phase 1 – step 1) (phase 1 – step 1)

01/10/2017

(phase 1 – step 2) (phase 1 – step 2)

=Q3 2016

(phase 2)

01/10/2018

(phase 2)

01/10/2018

(phase 2)

Target date of

technical

specifications

=Q4 2015

02/10/2017

the Union. The project relates to national and multi-Member State

decisions defined by the Code and will cover system components

developed centrally at Union level and cover integration with

national components where opted for by Member States. This

trans- European system will facilitate consultations during the

decision taking period and the management of the authorisations

process.

This trans-European system consists of an EU trader portal, a

customs decisions management system and a customer reference

4. Direct trader access to the European Information Systems

(Uniform User Management & Digital Signature)

The goal of this project is to provide working solutions for a direct

and EU harmonised trader access as a service for user-to-system

interfaces to be integrated in the electronic customs systems as

defined in the specific UCC projects. The Uniform User

Management and Digital Signature will be integrated in the portals

of the concerned systems and includes support for identity, access

and user management compliant with the necessary security

policies.

The first deployment is foreseen together with the UCC Customs

Decisions system.

Afterwards, this technical enabler for authentication and user

management will be made available for usage in other UCC projects

such as the UCC BTI, UCC AEO upgrade UCC Proof of Union

Status system and potentially also the UCC Information Sheets

(INF) for Special Procedures system. See the different projects for

the dates of deployment.

Article 6(1) and

Article 16 of

Regulation (EU)

No 952/2013

Target date of

technical

specifications

=Q4 2015

02/10/2017

5. UCC Authorised Economic Operators (AEO) upgrade

Article 6(1),

The project aims to improve the business processes related to AEO

Articles 16, 22,

applications and authorisations taking into account the changes of

23, 26, 27, 28, 38

and 39 of

the legal provisions of the UCC.

In the first phase, the project aims at implementing the major

enhancements to the AEO system in view of the harmonisation to

the customs decision taking procedure.

In the second phase, the project will implement the electronic form

of the AEO application and decision and provide for the economic

operators an EU harmonised interface to submit the AEO

application and receive the AEO decision electronically.

Regulation (EU)

No 952/2013

Target date of

technical

specifications

=Q1 2016

01/03/2018

(phase 1)

01/03/2018

(phase 1)

Target date of

technical

specifications

=Q3 2017

1/10/2019

(phase 2)

1/10/2019

(phase 2)

6. UCC Economic Operator Registration and Identification

System upgrade (EORI 2)

This project aims at providing a minor upgrade of the existing trans-

European EORI system that enables the registration and

identification of economic operators of the Union and third

country operators that are active on customs matters in the Union.

Article 6(1) and

Article 9 of

Regulation (EU)

No 952/2013

Target date of

technical

specifications

=Q2 2016

01/03/2018

7. UCC Surveillance 3

This project aims at providing an upgrade of the Surveillance 2+

system to ensure its alignment to the UCC requirements such as the

standard exchange of information by electronic data-processing

techniques and the establishment of adequate functionalities needed

for processing and analysing the full surveillance dataset obtained

from Member States.

Therefore it will include further data mining capabilities and

reporting functionalities to be made available to Commission and

Member States.

8. UCC Proof of Union Status (PoUS)

The project aims at the creation of a new trans-European system to

store, manage and retrieve the following electronic Proofs of Union

Status: T2L/F and the customs goods manifest (issued by a non-

authorised issuer).

Article 6(1),

Articles 16 and

153 of Regulation

(EU) No 952/2013

Target date of

technical

specifications

=Q1 2017

Article 6(1),

Articles 16 and

56(5) of

Regulation (EU)

No 952/2013

Target date of

technical

specifications

=Q3 2016

01/10/2018

01/03/2019

01/10/2019

9. UCC New Computerised Transit System (NCTS) upgrade

The aim of this project is to align the existing trans-European NCTS

system to the new UCC requirements such as the registration of "en

route" events and the alignment of information exchanges to UCC

data requirements and the upgrade and development of interfaces

with other systems.

Article 6(1),

Articles 16 and

226 - 236 of

Regulation (EU)

No 952/2013

Target date of

technical

specifications

=Q3 2017

01/10/2019

02/03/2020

10. UCC Automated Export System (AES)

This project aims to implement the UCC requirements for export

and exit.

Component 1 - "AES":

The aim of the project is to further develop

the existing trans-European Export Control System in order to

implement a full AES that would cover the business requirements

for processes and data brought about by the UCC, inter alia the

coverage of simplified procedures, split exit consignments and

centralised clearance for export. It is also envisaged to cover the

development of harmonised interfaces with Excise Movement

System (EMCS) and NCTS. As such, AES will enable the full

automation of export procedures and exit formalities. AES covers

parts to be developed centrally and nationally.

Component 2 – "National Export Systems upgrade":

In addition,

not being part of the scope of AES but closely linked, separate

national systems are to be upgraded for specific national elements

related to export and/or exit formalities. As far as these elements do

not have an impact on the common domain for AES, they can be

covered under this component.

11. UCC Information Sheets (INF) for Special Procedures

The aim of this project is to develop a new centralised system to

support and streamline the processes of INF data management and

the electronic handling of INF data in the domain of Special

Procedures.

Article 6(1),

Articles 16 , 215,

237 – 242 and 250

- 262 of

Regulation (EU)

No 952/2013

Article 6(1),

Articles 16, 179

and 263 - 276 of

Regulation (EU)

No 952/2013

Target date of

technical

specifications

=Q3 2017

(component 1)

01/10/2019

(component 1)

02/03/2020

(component 1)

Target date of

technical

specifications

=to be defined by

(component 2)

01/03/2017

(component 2)

02/03/2020

(component 2)

Target date of

technical

specifications

=Q1 2018

02/03/2020

12. UCC Special Procedures

This project aims at accelerating, facilitating and harmonising

Special Procedures across the Union by means of providing

common business process models. The national systems will

implement all UCC changes required for customs warehousing, end-

use, temporary admission, inward and outward processing.

Article 6(1),

Articles 16, 215,

Target date of

237 - 242 and 250

This project will be implemented in two parts.

technical

- 262 of

specifications

Component 1 - "National SP EXP":

provide the required national

Regulation (EU)

=to be defined by

01/03/2017

electronic solutions for the export related special procedures

MS (for

(component 1)

No 952/2013

activities.

component 1 and

Component 2 - "National SP IMP":

provide the required national

To be defined by

electronic solutions for the import related special procedures

MS as part of the

activities.

national plan

(component 2)

The implementation of these projects is directly linked to the

projects listed in points 10 and 14 hereof.

13. UCC Notification of Arrival, Presentation Notification and

Temporary Storage

The goal of this project is to define the processes for Notification of

Arrival of the means of transport, Presentation of the goods

(Presentation Notification) and Declaration for Temporary Storage

as described in the UCC and to support harmonisation in this respect

02/03/2020

(component 1)

To be defined

by MS as part

of the national

plan

(component 2)

Article 6(1),

Target date of

Articles 16 and

To be defined

technical

133 - 152 of

To be defined by by MS as part

specifications

Regulation (EU)

MS as part of the of the national

=to be defined by

No 952/2013

national plan

plan

across the Member States as regards the data exchange between

trade and customs and, where required, between customs

administrations.

The project covers the automation of processes at national level.

14. UCC National Import Systems upgrade

The project aims at implementing all process and data requirements

deriving from the UCC which relate to the import domain (and

which are not covered by one of the other projects defined in the

Work Programme). It relates mainly to the changes for the "Release

for free circulation" procedure (standard procedure +

simplifications), but covers also the impact arising from other

system migrations. This project relates to the national import

domain covering the national customs declarations processing

systems as well as other systems such as national accountancy and

payment systems.

15. UCC Centralised Clearance for Import (CCI)

Article 6(1),

Article 16(1)and

Articles

53, 56, 77-80, 83- Target date of

To be defined

technical

To be defined by by MS as part

87, 101-105, 108-

109, 158-187,194- specifications

MS as part of the of the national

=to be defined by

national plan

plan

195 of Regulation

(EU) No 952/2013

Article 6(1),

This project aims to allow for goods to be placed under a customs

Articles 16 and

procedure using centralised clearance, allowing economic operators

179 of Regulation

to centralise their business from a customs viewpoint. The

(EU) No 952/2013

processing of the customs declaration and the physical release of the

goods should be coordinated between the related customs offices. It

concerns a trans-European system containing components

developed centrally and nationally.

Target date of

technical

specifications

=Q2 2018

01/10/2020

Roll-out plan to

be defined as part

of the CCI project

documentation

16. UCC Guarantee Management (GUM)

This project aims to assure the effective and efficient management

of the different types of guarantees.

Component 1 – "GUM":

The trans-European system will cover

the management of the comprehensive guarantees that may be used

in more than one Member State and the monitoring of the reference

amount for each customs declaration, supplementary declaration or

an appropriate information of the particulars needed for the entry in

the accounts for the existing customs debts for all customs

procedures as provided for in the Union Customs Code, except

Transit which is handled as part of the NCTS project.

Component 2 – "National Guarantee Management":

In addition,

the electronic systems existing at national level to manage the

guarantees valid in one Member State are to be upgraded.

17. UCC Import Control System upgrade (ICS 2)

The goal of this project is to strengthen the safety and security of the

supply chain for all modes of transport and especially air cargo, by

means of improving data quality, data filing, data availability and

data sharing as regards the entry summary declaration and related

risk and control information (ENS+ lifecycle).

The project will also facilitate the collaboration amongst Member

States in the process of risk analysis. It will lead to a

complete new architecture of the existing trans-European ICS

system.

Article 6(1),

Articles 16, 46

and 127 - 132 of

Regulation (EU)

No 952/2013

Article 6(1),

Articles 16 and

89 - 100 of

Regulation (EU)

No 952/2013

Target date of

technical

specifications

=Q2 2018

(component 1)

01/10/2020

(component 1)

01/10/2020

(component 1)

Target date of

To be defined by

technical

MS as part of the

specifications

national plan

=to be defined by

(component 2)

MS (component 2)

To be defined

by MS as part

of the national

plan

(component 2)

Target date of

technical

specifications

=Q2 2018

01/10/2020

Roll-out plan to

be defined as part

of the ICS2

project

documentation

B. Overview of the list

UCC Projects related to electronic systems

1. UCC Registered Exporter System (REX)

2. UCC Binding Tariff Information System (BTI)

3. UCC Customs Decisions

4. Direct trader access to European Information Systems

(Uniform user management & digital signature)

5. UCC Authorised Economic Operators System (AEO) upgrade

6. UCC Economic Operator Registration and Identification

System upgrade (EORI 2)

7. UCC Surveillance 3

8. UCC Proof of Union Status (PoUS)

9. UCC New Computerised Transit System (NCTS) upgrade

10. UCC Automated Export System (AES) –

Component 1: Trans-European AES

10. UCC Automated Export System (AES) –

Component 2: National Export Systems upgrade

11. UCC Information Sheets (INF) Special Procedures

12. UCC Special Procedures –

Component 1: National SP EXP

12. UCC Special Procedures –

Component 2: National SP IMP

13. UCC Notification of arrival, presentation notification and

temporary storage

14. UCC National Import Systems upgrade

Dates of deployment /

Deployment windows

01/01/2017

01/03/2017 (phase 1 – step 1)

01/10/2017 (phase 1 – step 2))

01/10/2018 (phase 2)

02/10/2017

01/03/2018 (phase 1)

01/10/2019 (phase 2)

01/03/2018

01/10/2018

01/03/2019 – 01/10/2019

01/10/2019 – 02/03/2020

01/03/2017 – 02/03/2020

02/03/2020

national planning

01/03/2017-02/03/2020

- see also project 10

national planning for SP IMP

- see also project 14

national planning

SP IMP

SP EXP

Phase 1

Phase 2

Phase 1

(step 1)

Phase 1

(step 2)

Phase 2

S1 2016

S2 2016

S1 2017

S2 2017

S1 2018

S2 2018

S1 2019

S2 2019

S1 2020

S2 2020

SP IMP

15. UCC Centralised Clearance for Import (CCI)

16. UCC Guarantee Management (GUM) –

Component 1: Trans-European GUM

16. UCC Guarantee Management System (GUM) –

Component 2: National Guarantee Management

17. UCC Import Control System upgrade (ICS 2)

01/10/2020 – rollout plan

01/10/2020 – 01/10/2020

national planning

01/10/2020 – rollout plan