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Ref. Ares(2014)248423 - 03/02/2014
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COMMISSION OF THE EUROPEAN COMMUNITIES 
 
Brussels, 22.12.2006 
COM(2006) 866 final 
2006/0290 (COD) 
  
Proposal for a 
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 
amending Council Regulation (EC) No 515/97 on mutual assistance between the 
administrative authorities of the Member States and cooperation between the latter and 
the Commission to ensure the correct application of the law on customs and agricultural 
matters 
(presented by the Commission) 
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EXPLANATORY MEMORANDUM 
1. SUBJECT 
The corollary of trade facilitation, which is an essential component of the 
commercial policy of an enlarged European Union for gaining access to new 
markets, is the emergence of international economic and financial crime undermining 
the financial interests of the European Communities and the prohibition, restriction 
and control measures imposed in the context of certain Community policies. 
Fraud groups have been focusing much of their attention on transactions in breach of 
customs and agricultural regulations among the various forms of fraud and other 
illegal activities to the detriment of the Community’s financial interests, on account 
of the amounts concerned. Customs duties on imports, agricultural levies and VAT 
on imports, which are charged by Member States when customs formalities are 
completed, generate almost a quarter of the revenue in the Community budget. There 
is a great temptation for fraud organisations to evade controls or the payment of 
duties or to benefit from reduction or suspension of duties without being properly 
entitled. 
On the expenditure side, fraud organisations are very interested in the Community 
budget for the payment of export refunds on agricultural products and processed 
products, which the customs authorities verify when customs export formalities are 
completed and the goods leave the Community customs territory. 
And the concern to maximise profits leads such organisations to circumvent anti-
dumping measures and bans or restrictions. Even where circumventing these 
measures has no direct impact on the Community budget, it can have detrimental 
consequences for the economy, employment and consumer health and therefore 
indirectly harm the Community budget (e.g. BSE crisis). 
To gain a better picture of irregularities in these fields and to supplement the 
preventive aspect, linked to better organisation of customs controls, the European 
Community enacted Council Regulation (EC) No 515/97 of 13 March 1997 on 
mutual assistance between the administrative authorities of the Member States and 
cooperation between the latter and the Commission to ensure the correct application 
of the law on customs and agricultural matters. 
This Regulation is the legal basis for requests for assistance between these authorities 
to combat irregularities and fraud against Community legislation having a financial 
impact on the Community budget or affecting the Community commercial policy. 
It also is within the framework of this legal mechanism that a specific database was 
developed – the Customs Information System (CIS). This system, which came on 
stream on 24 March 2003, enables the relevant administrative authorities to alert 
their European partners to risks of irregular operations, by transmitting information 
for the purposes of sighting, reporting, discreet surveillance or specific controls. 
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2. MAIN 
PROVISIONS 
Despite the good results obtained in the prevention of fraud against Community 
customs and agricultural legislation, there are many reasons for amending Regulation 
(EC) No 515/97. 
ƒ The need for more operational cooperation 
As enlargement has shifted and extended the European Union’s land and sea borders, 
with a dual trend for fraudulent activities to both intensify and diversify, the existing 
legal mechanism must be adapted, as otherwise fraud organisations are likely to take 
advantage of the situation. Given the transnational and versatile nature of economic 
and financial crime, the only approach that will make it possible to limit fraud as 
much as possible is to strengthen cooperation between the Member States and 
between them and the Commission, the accent being more strongly on the 
operational dimension. New needs for coordination and support at the European level 
have been identified by those actively involved in fraud prevention, and a solid and 
adequate legal basis should now be supplied. 
ƒ Changes in the legal context and the institutional balance 
When Regulation (EC) No 515/97 was adopted, there was no Treaty Article devoted 
specifically to Community customs cooperation. The Member States’ general duty to 
cooperate under Article 5 of the EC Treaty and the coordination of action by the 
Member States to protect the Community’s financial interests under Article 209A of 
that Treaty likewise did not give the Community the power to adopt measures in the 
area of Community customs cooperation. 
Article 135 of the EC Treaty, relating to customs cooperation, and Article 280, 
relating to the protection of the Community’s financial interests, now confer powers 
on the Community in these matters. But these powers must be exercised in 
accordance with Article 5 of the Treaty, i.e. if and in so far as action taken at 
Community level offers clear advantages, by reason of its scale or effects, over 
action at Member State level. The proposal for a Regulation satisfies these criteria. 
The new draft Regulation also aims to provide a legal basis for the Community 
customs files identification database (FIDE) and for other projects developed on the 
basis of needs expressed by the Member States and the European Commission, with 
a view to strengthening cooperation between administrative authorities responsible 
for the sound application of customs and agricultural legislation. 
The draft must also take account of a number of institutional developments, in 
particular the strengthening of cooperation with European Union bodies and agencies 
and with international organisations. 
Subsidiarity 
The national administrations are not individually in a position to set up a Community 
technical infrastructure and ensure full and integrated European coordination of 
mutual administrative assistance in customs and agricultural matters. It is therefore 
necessary to create a platform of services to improve operational cooperation 
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between them. Apart from Community missions in third countries, administrative 
investigations are actually carried out by the Member States alone. 
Proportionality 
The aim of the draft regulation remains unchanged. Like Regulation (EC) No 515/97, 
which it amends, the objective pursued by the draft regulation is the sound 
application of Community customs and agricultural legislation, where the 
Commission has well-defined powers of action, in the same way as the Member 
States’ customs and other authorities. 
3. 
CONTENT OF THE PROPOSAL 
3.1. 
Alignment of the definition of customs legislation on the Naples II Convention 
(Article 2(1), 1st indent) 
The definition of customs legislation in Regulation (EC) No 515/97 has been brought 
into line with the Convention drawn up on the basis of Article K.3 of the Treaty on 
European Union, on mutual assistance and cooperation between customs 
administrations (the “Naples II Convention”) so as make Community instruments 
more consistent with instruments under Title VI of the Union Treaty regarding 
prosecutions for offences against Community customs rules. 
Without prejudice to Council Regulation (EC) No 1798/2003 of 7 October 2003 
concerning administrative cooperation in the field of VAT,1 customs legislation 
continues to apply on entry and exit of goods in Community customs territory even if 
they are exempt from customs duties or zero-rated. When applying Community 
prohibition, restriction and external border control measures, in particular for the 
detection of counterfeit alcohol and cigarettes or illicit dealings in dual-use assets or 
precursors, the customs authorities should be able to exchange information making it 
possible to check quickly with another Member State whether the company 
established in the latter Member State still exists or is in business, thanks to the VAT 
identifier. Moreover, the customs authorities, which are also responsible for 
formalities and/or the collection of VAT and/or excise duties when customs 
formalities are completed, should be able to prevent and detect fictitious exports of 
highly-taxed products to third countries by effective customs cooperation. 
The central liaison offices and the liaison departments responsible for VAT-related 
administrative cooperation ensure effective cooperation with their counterparts in 
other Member States. But horizontal cooperation between these central liaison 
offices and liaison departments and the authorities responsible for applying 
Regulation (EC) No 515/97 is not possible for organisational reasons or because of 
the material or operational powers conferred in each Member State and for reasons 
related to the communications network and the absence of stand-by officers (nights 
and weekends). On the other hand, the customs authorities have a minimum of 
information concerning the existence and VAT status of an economic operator to 
satisfy urgent requests from the customs authorities of the other Member States. 
3.2. 
Automatic data exchange (Article 15) 
                                                 

OJ L 264, 15.10.2003, p. 1. 
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The current spontaneous case-by-case exchange mechanism has been supplemented 
by an automatic and/or structured information exchange mechanism without a prior 
request from the receiving Member State. This mechanism is similar to that set up 
under Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative 
cooperation in the field of value added tax2 and Council Regulation (EC) No 
2073/2004 of 16 November 2004 on administrative cooperation in the field of excise 
duties3. 
3.3. 
Setting-up a platform of services in the customs sector 
3.3.1. 
European data directory (Article 18a) 
The computerisation of customs clearance procedures and the real-time satellite 
monitoring of means of transport generate an increasing dematerialisation of the 
information exchanged between customs authorities and/or economic operators. The 
result is a proliferation of databases managed by public or private service providers 
doing business in the field of logistics and the carriage of goods. 
In fraud prevention, activities aiming specifically to detect consignments of goods 
that may be in breach of customs or agricultural legislation and/or means of 
transport, including containers, used for this purpose, service providers are generally 
open to the idea of giving the competent authorities access if they ask for it only on a 
limited basis and do not create additional workload. Consequently, the idea of giving 
the Commission (OLAF) a single general access to certain databases or sites is likely 
to reassure the service providers that they will not be receiving multiple repeated 
requests from the Member States. Consequently, the proper solution, in economic 
terms also, was felt to be to empower the Commission (OLAF) to negotiate with 
service providers for the pooling of data in a single directory accessible to the 
Member States or to channel access to sites managed by such providers. 
The aim of this directory is to collect data commonly used in international trade for 
analysis purposes with a view to detecting, upstream of physical checks on goods, 
operations presenting risks of irregularity in relation to customs and agricultural 
legislation. 
In this directory, the Commission should be empowered to transfer the contents of 
the databases in whole or in part, with the consent of the holders of rights in the 
information, free of charge or for a consideration, and in compliance with the 
applicable legal environment as regards intellectual property rights. The information 
thus extracted could be indexed and analysed. 
The European directory would be made available to the Member States’ liaison 
officers assigned to the permanent coordination unit, and to the relevant authorities 
referred to in Article 1(1) of Regulation (EC) No 515/97. 
3.3.2. 
Coordination structure for operational cooperation (Article 18b) 
                                                 

OJ L 264, 15.10.2003, p. 1. 

OJ L 359, 4.12.2004. 
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The establishment of the European Agency for the Management of Operational 
Cooperation at the External Borders of the Member States of the European Union by 
Council Regulation (EC) No 2007/2004 of 26 October 20044, the extension of 
Europol’s mandate to the fight against serious forms of international crime (Council 
Decision of 6 December 2001) and the operational activities of certain international 
or regional organisations all call for closer cooperation between the Commission, the 
Member States and the other European Union bodies or agencies. 
The aim of the new draft is to promote the idea of development by the Commission 
of an interface allowing better coordination of operational cooperation between the 
Member States and between them and the Commission and closer operational 
association with European, regional or international organisations and agencies 
within the limits of the powers conferred on each of the authorities concerned. 
In its Resolution of 2 October 2003 on a strategy for customs cooperation, the 
Council of the European Union recognised that an integrated approach towards 
combating crime, including a contribution to the fight against terrorism, within an 
area of freedom, security and justice should include, besides customs cooperation, 
close and efficient multilateral cooperation between customs and other law 
enforcement authorities as well as other European Union bodies and agencies, for 
example OLAF, Europol and Eurojust. 
In this context, the resources and developments established at Community level 
could be re-used for the purposes of customs cooperation under Title VI of the 
Treaty on European Union, without prejudice to the mandates of Europol and of 
Eurojust. 
In these circumstances, a directly applicable legal instrument such as a regulation 
could provide a valuable impetus in the customs sector without necessarily 
conferring new powers on Commission staff. The new Article 18b of Regulation 
(EC) No 515/97 would enable Member States to involve Commission (OLAF) staff 
as experts and to use the Commission platform of services for cases started under 
Regulation (EC) No 515/97 for which a common joint team should be set up. 
3.4. 
Article 19 (third countries) 
In the current situation, if a Member State receives information from another 
Member State and that information then has to be communicated to a third country 
under an agreement or protocol on mutual administrative assistance in customs 
matters, the receiving Member State must seek the agreement of the supplier 
Member State within the framework of a joint action even if the supplier Member 
State has already given its prior consent enabling the receiving Member State to use 
the information. 
It is therefore proposed that the current procedure be supplemented by a measure to 
permit the Commission or a Member State to communicate to a third country 
information received from another Member State, provided the latter Member State 
gives its prior consent. In such a case, it would no longer be necessary to exchange 
                                                 
4 OJ 
L349, 
25.11.2004. 
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consents within the framework of a joint action. That would apply only in the event 
of an exchange of information treated by more than two Member States. 
3.5. Article 
20(2)(d) 
The provisions of Article 20(2)(d), concerning the payment of the expenses of the 
Community missions carried out in the third countries, have been taken over with 
others in the new Article 42a (financing). 
3.6. Title 
V:  Articles 23 to 37 (Updating of the provisions of the Regulation on the 
control of personal data under the Customs Information System) 
Implementation of Parliament and Council Directive 95/46/EC of 24 October 1995 
by the Member States requires an amendment of the provisions of the Regulation on 
the national processing of personal data. The adoption of Parliament and Council 
Regulation No 45/2001 and the establishment of an independent supervisory 
authority, the European Data Protection Supervisor, likewise affects the Articles of 
Regulation (EC) No 515/97 relating to the processing of such data by Community 
institutions and bodies. 
All the provisions of Regulation (EC) No 515/97 dealing with questions concerning 
the protection of personal data have been adapted to changes in the legal 
environment since it entered into force, in particular the data-protection rules 
applicable to the Community institutions under Article 286 of the Treaty and 
Parliament and Council Regulation (EC) No 45/2001 of 18 December 2000 on the 
protection of individuals with regard to the processing of personal data by the 
Community institutions and bodies and on the free movement of such data5 and the 
rules applicable to Member States on the basis of Parliament and Council Directive 
95/46/EC of 24 October 1995 on the protection of individuals with regard to the 
processing of personal data and on the free movement of such data6. 
3.7. 
Use of CIS data for analysis purposes (Article 27) 
In view of the current purposes of the customs information system, it cannot achieve 
all the objectives which were set for it by the Regulation, namely to assist 
prevention, detection and prosecution of operations in breach of customs and 
agricultural legislation. In the current mechanism, the information entered in the CIS 
only makes it possible to strengthen the effectiveness of controls. Consequently, only 
the fraud prevention objective is achieved. On the other hand, the objectives of 
assisting the detection and prosecution of operations in breach of customs and 
agricultural legislation require the development of new objectives and functionalities, 
and that alone requires an amendment of Regulation (EC) No 515/97. 
Article 27 must accordingly be amended to make analysis, whether it be strategic or 
operational, a new purpose of the system. 
                                                 

OJ L 8, 12.01.2001, p.1. 

OJ L 281, 23.11.1995, p.31. Directive as amended by Regulation (EC) No 1882/2003 of the European 
Parliament and of the Council (OJ L 284, 31.10.2003, p.1). 
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To match the extended functionalities of the system, a new category of information 
available is created, relating to goods detained, seized or confiscated. 
3.8. 
Title Va, Articles 41a to 41d – Creation of the Community Customs Files 
Identification Database 
To optimise the effectiveness of the cooperation mechanisms, the administrative 
authorities of the Member States should have access to a file enabling them to better 
target the recipients of requests for administrative assistance. That is the objective of 
FIDE, which records references to past or current investigations in each Member 
State and enables any competent authority which so requests to find out which other 
authorities have conducted investigations on a similar subject. 
The purpose of introducing the FIDE into the draft Regulation amending Regulation 
(EC) No 515/97 is to supplement a comparable intergovernmental initiative 
formalised in the Council Act of 8 May 2003 drawing up the Protocol amending the 
Convention on the use of information technology for customs purposes. 
3.9. 
Title VI: Article 42 (Data protection) 
Without prejudice to the specific measures to protect individuals in relation to 
personal data processing in Title V (Articles 23 to 40) of Regulation (EC) No 515/97 
as regards the use of CIS and FIDE, it is felt necessary to refer to Regulation (EC) 
No 45/2001 and Directive 95/46 concerning data exchange and processing, whether 
or not automatic, under Titles I to IV of Regulation (EC) No 515/97. 
3.10. 
Title VIa: Article 42a (Financing) 
The second subparagraph of Article 23(3) of Council Regulation (EC) No 515/97 of 
13 March 1997 on mutual assistance between the administrative authorities of the 
Member States and cooperation between the latter and the Commission to ensure the 
correct application of the law on customs and agricultural matters,7 as amended by 
Regulation (EC) No 807/2003 of 14 April 2003 adapting to Decision 1999/468/EC 
the provisions relating to committees which assist the Commission in the exercise of 
its implementing powers laid down in Council instruments adopted in accordance 
with the consultation procedure (unanimity)8, was regarded as being the basic act for 
the purposes of Article 49(1) of the Financial Regulation as regards operating 
expenditure relating to the Anti-Fraud Information System (AFIS). 
This act covers the financing of AFIS activities coming under both the first pillar 
(Regulation No 515/97) and the third pillar (Convention drawn up on the basis of 
Article K3 of the Treaty on European Union on the use of information technology for 
customs purposes (CIS Convention9)) when these activities are inseparable. 
In this connection, there was a reference to the first subparagraph of Article 22(2) of 
the CIS Convention and to the joint declaration of the Council and of the 
                                                 

OJ L 82, 22.3.1997. 
8 OJ L 122, 16.5.2003. 

OJ C 316, 27.11.1995. 
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Commission of 13 July 1995 concerning Article 22(2) of the Convention10 and the 
list of inseparable IT expenses established by the Commission in document SEC(94) 
813 of 6 May 1994 on the budgetary implications of the use of the technical 
infrastructure of the Community CIS under the Convention on the use of information 
technology for customs. 
To clearly meet the requirements of the Financial Regulation, an article should be 
inserted determining that Regulation (EC) No 515/97 is a basic act for the 
implementation of operational expenditure defined in that article. 
3.11. 
Title VII: Article 43 (Committee procedures) 
Article 43 devoted to committee procedures has been adapted in line with the 
proposed amendments to the previous Articles. Moreover, the European 
Ombudsman, designated by the Council in accordance with Article 286 of the Union 
Treaty to supervise the Community institutions and organisations as regards 
protection of individuals in relation to personal data processing pending the 
designation of an authority created expressly for the purpose, has now been replaced 
by the European Data Protection Supervisor since Regulation (EC) 45/2001 entered 
into force. Article 43(5) is amended accordingly. 
                                                 
10 7273/2/95 
ENFOCUSTOM 17. 
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2006/0290 (COD) 
Proposal for a 
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 
amending Council Regulation (EC) No 515/97 on mutual assistance between the 
administrative authorities of the Member States and cooperation between the latter and the 
Commission to ensure the correct application of the law on customs and agricultural 
matters 
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing the European Community, and in particular Articles 135 
and 280 thereof, 
Having regard to the proposal from the Commission11. 
Having regard to the opinion of the Economic and Social Committee12, 
Having regard to the opinion of the Committee of the Regions13, 
Acting in accordance with the procedure laid down in Article 251 of the Treaty, 
Whereas: 
(1) 
Council Regulation (EC) No 515/9714 improved the earlier legal mechanism in particular 
by allowing information to be stored in the Community database Customs Information 
System (CIS).  
(2) 
However, experience gained since Regulation (EC) No 515/97 entered into force has 
shown that the use of the CIS for the sole purposes of sighting and reporting, discreet 
surveillance or specific checks does not make it possible to fully achieve the system’s 
objective, which is to assist in preventing, investigating and prosecuting operations that 
are in breach of customs and agricultural legislation.  
(3) 
In addition to the current defects of Regulation (EC) No 515/97, the changes introduced 
when the European Union was enlarged to 25 Member States impose the need to 
                                                 
11 
OJ C […], […], p.[…] 
12 
OJ C […], […], p.[…] 
13 
OJ C […], […], p.[…] 
14 OJ L 82, 22.3.1997, p. 1; Regulation amended by Council Regulation (EC) No 807/2003 of 14 April 2003 
(OJ L 122, 16.5.2003). 
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reconsider Community customs cooperation in a broader framework and with modernised 
mechanisms. 
(4) 
Article 1 of Commission Decision 1999/352/EC, ECSC, Euratom of 28 April 1999 
establishing the European Anti-Fraud Office (OLAF)15 and the Convention on the use of 
information technology for customs purposes16, established by Council Act of 26 July 
199517, modified the general framework for cooperation between the Member States and 
the Commission as regards preventing, investigating and prosecuting offences against 
Community legislation. 
(5) 
The results of strategic analysis should help those responsible at the highest level to 
determine projects, objectives and policies for combating fraud, to plan activities and to 
deploy the resources needed to achieve the operational objectives laid down. 
(6) 
The result of an operational analysis concerning the activities, resources and intentions of 
certain persons or companies that do not comply with the legislation should help the 
investigation services take the appropriate measures in specific cases to achieve the 
objectives laid down as regards fraud prevention. 
(7) 
Under the current mechanism, personal data entered by a Member State can be copied 
from CIS into other data-processing systems only with the prior authorisation of the CIS 
partner which entered them and subject to the conditions imposed by it in accordance with 
Article 30(1). The amendment of the Regulation is designed to derogate from this 
principle of prior authorisation solely where the data are to be processed by the competent 
authorities charged with risk management with a view to targeting controls on movements 
of goods. 
(8) 
The current mechanism needs to be supplemented by a legal framework establishing a 
Customs Files Identification Database covering past and current files. The creation of 
such a database follows up the intergovernmental customs cooperation initiative which 
led to the adoption of the Council Act of 8 May 2003 drawing up the Protocol amending, 
as regards the creation of a customs files identification database, the Convention on the 
use of information technology for customs purposes18. 
(9) 
This Regulation should also apply, without prejudice to the provisions of Council 
Regulation (EC) No 1798/2003 of 7 October 2003 concerning administrative cooperation 
in the field of VAT19, to all Community provisions relating to revenue from the 
application of a uniform rate valid for all the Member States to the harmonised basis of 
assessment for value added tax regarding imports and exports, and the national provisions 
implementing them. 
                                                 
15 
OJ L 136, 31.5.1999, p. 20. 
16 
OJ C 316, 27.11.1995, p. 34. 
17 
OJ C 316, 27.11.1995, p. 33. 
18 
OJ C 139, 13.6.2003, p. 1. 
19 
OJ L 264, 15.10.2003, p. 1. Regulation as amended by Regulation (EC) 885/2004 (OJ L 168, 1.5.2004). 
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(10) 
In addition, it is necessary to ensure greater complementarity with action in the context of 
intergovernmental customs cooperation and of cooperation with other European Union 
bodies and agencies and other international or regional organisations. Such action follows 
on from Council Resolution of 2 October 2003 concerning a strategy for customs 
cooperation20 and the Council Decision of 6 December 2001 extending the mandate of 
Europol to the fight against the serious forms of international crime listed in the Annex to 
the Europol Convention21. 
(11)  The conditions should be created under Regulation (EC) No 515/97 for the 
implementation of joint customs operations in the Community context. The Committee 
provided for by Article 43 of Regulation (EC) No 515/97 should be empowered to 
determine the mandate for Community joint customs operations. 
(12) 
A permanent infrastructure must be created within the Commission so that joint customs 
operations can be conducted throughout the calendar year and representatives of the 
Member States and, if necessary, liaison officers from third countries or European or 
international organisations and agencies, in particular Europol and the World Customs 
Organisation (WCO) and Interpol, can be hosted for the time needed to carry out one or 
more individual operations. 
(13)  The Member States must have the possibility of re-using this infrastructure for joint 
customs operations organised by way of customs cooperation as provided for by Articles 
29 and 30 of the Treaty on European Union, without prejudice to the role of Europol. In 
this case, the joint customs operations should be conducted under the mandate determined 
by the relevant Council working party as regards customs cooperation under Title VI of 
the Treaty on European Union. 
(14) 
In addition, the development of new markets, the increasing internationalisation of trade 
and its rapid expansion, combined with the acceleration in the carriage of goods, mean 
that the customs administrations should keep up with the movement so as not to harm the 
development of the European economy. To that end, the Commission presented proposals 
back in November 2005 to modernise customs procedures and create the legal basis for 
computer systems making it possible to achieve full electronic customs clearance 
throughout the European Union (COM(2005) 608 and 609). 
(15)  The long-term objective is that all operators should be able to provide all necessary 
documentation in advance and to fully computerise their connections with the customs 
authorities. Meanwhile, the current situation will continue to exist with various levels of 
development of national computer systems, and anti-fraud mechanisms must be improved 
since deflections of trade can still occur. 
(16)  In terms of fraud prevention, it is therefore necessary, together with the reform and 
modernisation of customs systems, to seek information at the furthest point upstream 
possible. Moreover, to help the competent authorities of the Member States detect 
                                                 
20 
OJ C 247, 15.10.2003, p. 1. 
21 
OJ C 362, 18.12.2001, p. 1. 
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consignments of goods, including containers and/or means of transport, that may be in 
breach of customs or agricultural legislation, it is worthwhile pooling in a European 
central data directory data from the principal service suppliers worldwide, public or 
private, that are active in the international carriage of goods and containers. 
(17)  The protection of natural persons with regard to the processing of personal data is 
governed by European Parliament and Council Directive 95/46/EC of 24 October 1995 on 
the protection of individuals with regard to the processing of personal data and on the free 
movement of such data22 and by European Parliament and Council Directive 2002/58/EC 
of 12 July 2002 concerning the processing of personal data and the protection of privacy 
in the electronic communications sector (Directive on privacy and electronic 
communications)23 and repealing European Parliament and Council Directive 97/66/EC of 
15 December 1997 concerning the processing of personal data and the protection of 
privacy in the telecommunications sector24, which are fully applicable to information 
society services. These Directives already establish a Community legal framework in the 
field of personal data and therefore it is not necessary to cover the issue in this Regulation 
in order to ensure the smooth functioning of the internal market, in particular the free 
movement of personal data between Member States. This Regulation must be 
implemented and applied in conformity with the data protection rules, in particular as 
regards the exchange and storage of information in support of action to prevent and detect 
fraud. 
(18) 
Given that Directive 95/46/EC has been transposed in the Member States since Regulation 
(EC) No 515/97 was adopted and given that the Commission has established an 
independent authority to ensure that freedoms and fundamental rights of persons are 
respected by Community institutions and bodies in the processing of personal data in 
accordance with Regulation (EC) No 45/2001, the data protection control measures 
should be aligned and the reference to the European Ombudsman should be replaced by a 
reference to the European Data Protection Supervisor, without prejudice to the powers of 
the Ombudsman. 
(19) 
Regulation (EC) No 515/97 should be amended accordingly. 
(20) 
Since the objectives of the proposed action, namely the coordination of the fight against 
fraud and any other illegal activity to the detriment of the Community’s financial 
interests, cannot be sufficiently achieved by the Member States and can therefore, by 
reason of the scale and effects of the action, be better achieved at Community level, the 
Community may adopt measures in accordance with the principle of subsidiarity in 
Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in 
that Article, this Regulation does not go beyond what is required to achieve those 
objectives. 
                                                 
22 
OJ L 281, 28.11.1995, p. 31. 
23 
OJ L 201, 31.7.2002, p. 37. 
24 
OJ L 24, 30.1.1998, p. 1. 
EN 
13  
 
EN 

(21)  This Regulation respects fundamental rights and observes the principles recognised in 
particular by the Charter of Fundamental Rights of the European Union25. In particular, 
this Regulation aims to ensure full respect for the right to the protection of personal data 
(Article 8 of the Charter of Fundamental Rights of the European Union), 
HAVE ADOPTED THIS REGULATION: 
Article 1 
Regulation (EC) No 515/97 is amended as follows: 
1) The first indent of Article 2(1) is replaced by the following: 
–  “customs legislation”: 
(a) the body of Community provisions and associated implementing provisions 
governing the import, export, transit and presence of goods traded between Member 
States and third countries, and between Member States in the case of goods that do not 
have Community status within the meaning of Article 23(2) of the Treaty establishing 
the European Community or goods subject to additional controls or investigations for 
the purpose of establishing their Community status; 
(b) the body of Community provisions governing income from application of a uniform 
rate valid for all the Member States to the harmonised basis of assessment for value 
added tax as regards national imports and exports, and associated implementing 
provisions. 
2) The following is added at the end of Article 2(1): 
–  "operational analysis": 
analysis of operations which are or appear to be in breach of customs and agricultural legislation, 
involving the following stages in turn: 
–  the collection of information, including personal data; 
–  evaluation of the reliability of the information source and the information itself; 
–  research, methodical presentation and interpretation of links between these items of 
information or between them and other significant data; 
–  the formulation of observations, hypotheses or recommendations directly usable by the 
competent authorities and by the Commission to detect other operations in breach of customs 
and agricultural regulations and/or to identify with precision the natural or legal person(s) 
implicated in such operations; 
                                                 
25 
OJ C 364, 18.12.2000, p. 1. 
EN 
14  
 
EN 

–  "strategic analysis": 
research and presentation of the general trends in irregularities and fraud in customs and 
agricultural matters through an evaluation of the threat, scale and impact of certain types of 
operation in breach of customs and agricultural legislation, with a view to subsequently setting 
priorities, gaining a better picture of the phenomenon or threat, reorienting action to prevent and 
detect fraud and reviewing departmental organisation. This purpose shall be achieved on the basis 
exclusively of data from which personal information has been removed. 
3) The following paragraph is added to Article 15:  
“2.  The competent authorities of each Member State may also communicate information 
concerning operations which are or appear to be in breach of customs or agricultural legislation, 
progressively or at regular intervals, in a structured or unstructured format." 
4) Article 18 is amended as follows: 
(a) The first indent of paragraph 1 is replaced by the following: 
"- when they have, or might have, ramifications in other Member States or in third countries, or"; 
(b) The following paragraph 7 is added: 
"7. Without prejudice to the provisions of the Community Customs Code relating to the 
establishment of a common framework for risk management, the data exchanged between the 
Commission and the Member States pursuant to Articles 17 and 18 may be stored and used for 
the purpose of strategic and operational analysis. Where these data comprise personal data, the 
individual measures for the protection of natural persons in relation to personal data processing 
referred to in Title VI of this Regulation shall apply." 
5) The following Articles 18a and 18b are added to Title III: 
"Article 18a 
1. To help the relevant authorities referred to in Article 1(1) detect movements of goods that are 
the object of operations in potential breach of customs and agricultural legislation and means of 
transport, including containers, used for that purpose, the Commission shall establish and manage 
a directory of data received from public or private service providers active in the international 
logistical chain or in the carriage of goods. 
2. In managing that directory, the Commission is empowered: 
(a) to access or extract, with the consent of the rights holder, all or a substantial part of the 
contents of the data, by any means or in any form, and re-use data in compliance with legislation 
applicable to intellectual property rights in the Member State or in the country where the 
operating headquarters of the service providers is established; in appropriate cases, the terms and 
procedures for data access shall be governed by a contract between the Commission, acting on 
behalf of the Community, and the service provider; 
EN 
15  
 
EN 

(b) to compare and contrast data that are accessible in or extracted from the directory, to index 
them, to enrich them from other data sources and to analyse them in compliance with Regulation 
(EC) No 45/2001; 
(c) to make the data in this directory available to the relevant authorities referred to in Article 
1(1), for the sole purpose of achieving the objectives of this Regulation and in full compliance 
with national provisions implementing Directive 95/46/EC. 
3.  The data referred to in this Article concern in particular the movements of containers and/or 
means of transport and goods and persons concerned with these movements. These include: 
(a) for movements of containers, the following data: 
•  number of container; 
•  container loading status; 
•  date of movement; 
•  type of movement (loaded, unloaded, transhipped, entered, left, etc.); 
•  name of vessel or registration of means of transport; 
•  number of voyage/journey; 
•  place; 
•  freight bill or other transport document; 
(b) for movements of means of transport: 
•  name of vessel or registration of means of transport; 
•  freight bill or other transport document; 
•  number of container; 
•  weight of load; 
•  description and/or coding of goods; 
•  reservation number; 
•  number of seals; 
•  place of first loading; 
•  place of final unloading; 
EN 
16  
 
EN 

•  place of transhipment; 
•  expected date of arrival at place of final unloading; 
(c) for natural or legal persons involved in the movements to which points (a) and (b) apply, the 
personal data referred to in this Article shall comprise no more than the name, maiden name, 
forenames, aliases, date and place of birth, nationality, sex and address of the owners, shippers, 
consignees, transit agents, carriers and other intermediaries or persons involved in the 
international logistical chain and carriage of goods. 
4Only designated analysts in Commission departments shall be empowered to process personal 
data to which points 2(b) and 2(c) apply. 
Personal data which are not necessary to achieve the aim in view shall be immediately deleted or 
shall have identifying factors removed. In any event, they may be stored for no more than one 
year. 
Article 18b 
Wherever the Commission is in a position to make expertise, technical or logistical assistance, a 
training or communication activity or any other operational support available to the Member 
States for the attainment of the objectives of this Regulation, Member States shall ask the 
Commission to use, as far as possible, its platform of services, notably within the framework of 
the customs cooperation provided for by Title VI of the Treaty on European Union." 
(6) Article 19 is replaced by the following: 
"Article 19 
Provided that the third country concerned has legally committed itself to providing the assistance 
necessary to assemble all the evidence of the irregular character of operations which appear to be 
in breach of customs or agricultural legislation or to determine the extent of the operations which 
have been found to be in breach of such legislation, information obtained pursuant to this 
Regulation may be communicated to it: 
–  by the Commission or by the Member State concerned, subject, in appropriate cases, to the 
prior agreement of the competent authorities of the Member State which provided it; or 
–  by the Commission or the Member State concerned within the framework of a joint action if 
information is the result of a data analysis provided by more than one Member State, subject 
to the prior agreement of the competent authorities of the Member States which provided it. 
These communications shall be made in compliance with their domestic provisions applicable to 
the transfer of personal data to third countries. 
In all cases, appropriate steps shall be taken in the third country concerned to ensure a degree of 
protection equivalent to that laid down by Article 45(1) and (2). 
7) In Article 7(2), point (d) is deleted. 
EN 
17  
 
EN 

8) Article 23 is amended as follows: 
(a) Paragraph 2 is replaced by the following: 
"2. The aim of the CIS, in accordance with the provisions of this Regulation, shall be to assist in 
preventing, investigating and prosecuting operations which are in breach of customs or 
agricultural legislation by making information available more rapidly and thereby increasing the 
effectiveness of the cooperation and control procedures of the competent authorities referred to in 
this Regulation." 
 
(b) In paragraph 3, "in Article K.1(8)" is replaced by: "in Articles 29 and 30". 
 
(c) Paragraph 5 is deleted. 
9) The following points (g) and (h) are added to Article 24: 
"(g) goods detained, seized or confiscated; 
(h) cash as defined in Article 2 of Parliament and Council Regulation (EC) No 1889/200526 
detained, seized or confiscated." 
(10) Article 25 is replaced by the following: 
"Article 25 
1. The items to be included in the CIS relating to each of categories (a) to (h) in Article 24 shall 
be determined in accordance with the procedure provided for in Article 43(2) to the extent that 
this is necessary to achieve the aim of the System. Personal data may under no circumstances 
appear in category (e). 
In categories (a) to (d) the items of information to be included in respect of personal data shall 
comprise no more than: 
(a) name, maiden name, forenames and aliases; 
(b) date and place of birth; 
(c) nationality; 
(d) sex; 
(e) number and place and date of issue of the identity document; 
(f) address; 
(g) any particular objective and permanent physical characteristics; 
                                                 
26 
OJ L 309, 25.11.2005, p. 9 
EN 
18  
 
EN 

(h) reason for data entry; 
(i) suggested action; 
(j) a warning code indicating any history of being armed, violent or escaping; 
(k) registration number of the means of transport. 
2. Regarding the category referred to in Article 24, point (f), the items of information to be 
included in respect of personal data shall comprise no more than the experts' names and 
forenames. 
3. Regarding the category referred to in Article 24, points (g) and (h), the items of information to 
be included in respect of personal data shall comprise no more than: 
(a) name, maiden name, forenames and aliases;  
(b) date and place of birth;  
(c) nationality;  
(d) sex;  
(e) address. 
In all cases, personal data revealing racial or ethnic origin, political opinions, religious or 
philosophical beliefs, trade union membership and data concerning the health or sex life of an 
individual shall not be included.” 
11) Article 27 is replaced by the following: 
"Article 27 
1. Personal data which are included in the categories referred to in Article 24 shall be included in 
the CIS solely for the purposes of the following suggested actions: sighting and reporting, 
discreet surveillance, specific checks or operational analysis. 
2. Personal data which are included in the categories referred to in Article 24 may be included in 
the CIS only if, mainly on the basis of prior illegal activities or of information provided by way 
of spontaneous assistance, there is real evidence that the person in question has carried out, is 
carrying out or is about to carry out operations in breach of customs or agricultural legislation 
which are of individual interest at the Community level." 
12) Article 34(3) is replaced by the following: 
EN 
19  
 
EN 

"Article 34 
3. To ensure the correct application of the data protection provisions of this Regulation, each 
Member State and the Commission shall regard the CIS as a personal data processing system 
which is subject to: 
- national provisions implementing Directive 95/46/EC; 
- Regulation (EC) No 45/2001; 
- any more stringent provisions of this Regulation." 
(13) Article 35 is replaced by the following: 
"Article 35 
1. Subject to Article 30(1), CIS partners shall be prohibited from using personal data from the 
CIS other than for the purpose stated in Article 23(2). 
2. Data may be duplicated only for technical purposes, provided that such duplication is 
necessary for searching by the authorities referred to in Article 29. 
3. Personal data included in CIS by a Member State or the Commission may not be copied in data 
processing systems for which the Member States or the Commission are responsible, except in 
systems of risk management used to direct national customs controls or in an operational analysis 
system used to direct coordination actions at Community level. 
In this case, only the analysts designated by the national authorities of each Member State and 
those designated by Commission departments shall be empowered to process personal data 
obtained from the CIS within the framework either of a risk management system used to direct 
customs controls or of an operational and/or strategic analysis system used to direct coordination 
actions at Community level. 
Each Member State shall send the Commission a list of the risk management departments whose 
analysts are authorised to extract and process personal data entered in the CIS. The Commission 
shall inform the other Member States accordingly. It shall also provide all the Member States 
with the corresponding information regarding its own departments responsible for operational 
and/or strategic analysis. 
The list of national authorities and Commission departments thus designated shall be published 
for information by the Commission in the Official Journal of the European Communities
Personal data extracted from the CIS may be stored for no more than one year. Personal data 
which are not necessary for the continuation of the analysis shall be immediately deleted or 
identifying factors shall be removed." 
14) The last sentence of Article 36(2) is replaced by the following: 
EN 
20  
 
EN 

"In any event, access shall be denied to any person whose data are or are not processed during the 
period in which actions are carried out for the purposes of sighting and reporting or discreet 
surveillance and during the period in which the operational analysis of the data or investigation is 
ongoing." 
15) Article 37 is amended as follows: 
(a) Paragraph 2 is replaced by the following: 
"2. Any person may ask any national supervisory authority provided for by Article 28 of 
Directive 95/46/EC or the European Data Protection Supervisor provided for by Article 41(2) of 
Regulation (EC) No 45/2001, depending whether the data were included in the CIS by a Member 
State or the Commission, to have access to the personal data concerning him in order to check 
that they are accurate and what use has been or is being made of them. This right shall be 
governed by the laws, regulations and procedures of the Member State in which the request is 
made or by Regulation (EC) No 45/2001, as the case may be. If the data were included by 
another Member State or by the Commission, they shall be checked in close cooperation with the 
national supervisory authority of that other Member State or with the European Data Protection 
Supervisor." 
(b) Paragraph 4 is deleted. 
16) Article 38(1) is replaced by the following: 
"1. All appropriate technical and organisational measures necessary to maintain security shall be 
taken: 
(a) by the Member States and the Commission, each insofar as it concerns them, in respect of the 
terminals of the CIS located on their respective territories and in the Commission's offices; 
(b) by the Committee referred to in Article 43 in respect of the CIS and the terminals located on 
the same premises as the CIS and used for technical purposes and the checks required by 
paragraph 3; 
(c) the Commission for the Community elements of the common communication network." 
17) The following Title is inserted: 
“TITLE Va 
CUSTOMS FILES IDENTIFICATION DATABASE  
Chapter 1 
Establishment of a customs files identification database 
Article 41a 
1. The CIS shall also include a specific database called the “Customs files identification 
database" ("FIDE”). Subject to the provisions of this Title, all the provisions of this Regulation 
EN 
21  
 
EN 

relating to the CIS shall also apply to the FIDE, and any reference to the CIS includes that 
database. 
2. The objective of the FIDE shall be to help to prevent, facilitate and accelerate the detection and 
prosecution of operations in breach of customs and agricultural legislation. 
3. The purpose of the FIDE shall be to allow the Commission, when it opens a coordination file 
within the meaning of Article 18 or prepares a Community mission in a third country within the 
meaning of Article 20, and the competent authorities of a Member State designated as regards 
investigations in accordance with Article 29, when they open an investigation file or investigate 
one or more persons or companies, to identify the competent authorities of the other Member 
States or the Commission departments which are or have been investigating the persons or 
companies concerned, in order to attain the objectives specified in paragraph 2 by means of 
information on the existence of investigation files. 
4. If the Member State or the Commission making a search in the FIDE needs fuller information 
on the investigation files on persons or companies, it shall ask for the assistance of the supplier 
Member State on the basis of this Regulation.  
5. The customs authorities of the Member States may use the FIDE within the framework of 
customs cooperation provided for by Title VI of the Treaty on European Union. In such a case, 
the Commission shall ensure the technical management of the database. 
Chapter 2 
Operation and use of the FIDE 
Article 41b 
1. The competent authorities shall enter data from investigation files in the FIDE for the purposes 
defined in Article 41a(3). The data shall cover only the following categories: 
(a) persons and companies which are or have been the subject of an investigation by the relevant 
service of a Member State, and 
– are suspected of committing, of having committed, of participating or of having participated in 
an operation in breach of customs or agricultural legislation; or 
– have been the subject of an finding relating to one of these operations; or 
– have been the subject of an administrative or judicial penalty for one of these operations; 
(b) the field concerned by the investigation file; 
(c) the name, nationality and details of the processing department in the Member State and the 
file number. 
The data referred to in points (a), (b) and (c) shall be introduced separately for each person or 
company. The creation of links between these data shall not be allowed. 
EN 
22  
 
EN 

2. The personal data referred to in paragraph 1(i) shall consist only of the following: 
(a) for persons: name, maiden name, forename and alias, date and place of birth, nationality and 
sex; 
(b) for companies: business name, name used by the company in its activity, premises and VAT 
identifier. 
3. Data shall be entered for a limited period in accordance with Article 41d. 
Article 41c 
1. The introduction and consultation of data in the FIDE shall be reserved exclusively for the 
authorities referred to in Article 41a. 
2. Any consultation of the FIDE must specify the following personal data: 
(a) for persons: the forename and/or name and/or maiden name and/or alias and/or date of birth; 
(b) for companies: the business name, the name used by the company in its activity and/or the 
VAT identifier. 
Chapter 3 
Storage of data 
Article 41d 
1. The data storage period shall depend on the laws, regulations and procedures of the Member 
State supplying them. The following are the maximum periods, calculated from the date of entry 
of the data in the investigation file, which may not be exceeded: 
(a) data concerning current investigation files may not be stored for more than three years without 
any irregular operation being observed; data must be deleted before that time-limit if one year has 
elapsed since the last observation; 
(b) data concerning investigations in which an irregular operation has been established but which 
have not yet given rise to a conviction or an order to pay a criminal fine or an administrative 
penalty may not be stored for more than six years; 
(c) data concerning investigations which have given rise to a conviction or an order to pay a 
criminal fine or an administrative penalty may not be stored for more than ten years. 
2. At all stages of an investigation file as referred to in paragraph 1(a), (b) and (c), as soon as a 
person to whom Article 41b applies is cleared of suspicion under the laws, regulations and 
procedures of the supplier Member State, data concerning that person shall immediately be 
deleted. 
EN 
23  
 
EN 

3. The FIDE shall delete the data automatically as soon as the maximum storage period provided 
for in paragraph 1 has elapsed. In any event, the combined periods referred to in paragraph 1 may 
not exceed ten years." 
18) Title VI is replaced by the following: 
“Title VI 
DATA PROTECTION 
Article 42 
1. When processing personal data under this Regulation, the Commission and the Member States 
shall ensure strict compliance with Community and national data protection provisions, in 
particular those of Directive 95/46/EC and Regulation (EC) No 45/2001. 
The European Data Protection Supervisor shall be consulted before the implementing measures 
provided for by this Regulation are adopted. 
2. The provisions applying to the automatic exchange and processing of data shall apply mutatis 
mutandis
 to non-automatic exchange and processing of data.” 
19) The following Title VIa is inserted: 
“TITLE VIa 
FINANCING 
Article 42a 
1. This Regulation is the basic act on which the financing of the following expenditure is based: 
(a) all costs of installing and maintaining the permanent technical infrastructure making available 
to the Member States the logistical, office automation and IT resources to coordinate joint 
customs operations, in particular special surveillance operations provided for by Article 7; 
(b) the reimbursement of transport, accommodation and daily allowance costs of representatives 
of the Member States taking part in the Community missions provided for by Article 20, joint 
customs operations organised by or jointly with the Commission and training courses, ad hoc 
meetings and preparatory meetings for administrative investigations or operational actions 
conducted by the Member States, where they are organised by or jointly with the Commission; 
Where the permanent technical infrastructure referred to at (a) is used for the purposes of the 
customs cooperation provided for by Title VI of the Treaty on European Union, the transport, 
accommodation costs and the daily allowances of the representatives of the Member States shall 
be borne by the Member States; 
(c) expenditure related to the acquisition, study, development and maintenance of the computer 
infrastructure (hardware) and the software and dedicated network connections for preventing and 
combating fraud and to the related production, support and training services; 
EN 
24  
 
EN 

(d) expenditure related to the provision of information and expenditure on related actions 
allowing access to information, data and data sources for the purposes of fraud prevention in the 
field of the protection of the Community’s financial or other interests. 
(e) expenditure related to use of the Customs Information System provided by the instruments 
adopted under Title VI of the Treaty on European Union and in particular the Convention on the 
use of information technology in customs matters established by Council Act of 26 July 199527, 
insofar as these instruments provide that this expenditure shall be borne by the Community 
budget. 
2. The Commission, after consulting the committee provided for by Article 43, may decide to 
establish or acquire such other communication and information exchange systems as are 
considered necessary. 
3. Expenditure related to the acquisition, study, development and maintenance of the Community 
components of the common communication network used by the systems referred to in the 
paragraph 1(c) shall also be borne by the Community budget. The Commission shall conclude the 
necessary contracts on behalf of the Community to ensure the operational nature of these 
components. 
4. Without prejudice to the expenses related to the operation of the CIS and the amounts provided 
for by way of compensation by Article 40, the Member States and the Commission shall waive 
all claims for reimbursement of expenditure related to the supply of information or of documents 
or to the implementation of an administrative investigation or of any other operational action 
pursuant to this Regulation which are carried out at the request of a Member State or the 
Commission, except as regards the allowances (if any) paid to experts." 
20) Article 43 is amended as follows: 
(a) Paragraph 4 is replaced by the following: 
“ 4. The committee shall examine all matters relating to the application of this Regulation which 
may be raised by its chairman, either on his own initiative or at the request of the representative 
of a Member State, in particular concerning: 
- the general working of the mutual assistance arrangements provided for in this Regulation; 
- the adoption of practical arrangements for forwarding the information referred to in Articles 15 
to 17; 
- the information sent to the Commission pursuant to Articles 17 and 18 to ascertain if anything 
can be learnt from it, to decide on the measures required to put an end to practices found to be in 
breach of customs or agricultural legislation and, where appropriate, to suggest amendments to 
existing Community provisions or the drafting of additional ones; 
                                                 
27 
OJ C 316, 27.11.1995. 
EN 
25  
 
EN 

- the organisation of joint customs operations, in particular special surveillance operations, 
provided for by Article 7; 
- the Community position in committees and working parties established by or under 
international agreements concerning mutual administrative assistance in customs matters; 
- the preparation of investigations carried out by the Member States and coordinated by the 
Commission and Community missions as provided for by Article 20; 
- measures taken to safeguard the confidentiality of information, in particular personal data, 
exchanged under this Regulation, other than that provided for by Title V; 
- the implementation and proper operation of the CIS and all the technical and operational 
measures required to ensure the security of the system; 
- the need to store information in the CIS; 
- the measures taken to safeguard the confidentiality of information entered in the CIS under this 
Regulation, particularly personal data, and to ensure compliance with the obligations of those 
responsible for processing; 
- the measures adopted pursuant to Article 38 (2).”; 
 
(b) In the third sentence of paragraph 5, "the Ombudsman" is replaced by "the European 
Data Protection Supervisor provided for by Article 41(2) of Regulation (EC) No 45/2001". 
21) In Articles 44 and 45(2), "in Title V on the CIS" is replaced by: "in Titles V and Va". 
22) Article 53(2) is deleted. 
Article 2 
This Regulation shall enter into force on the third day following its publication in the Official 
Journal of the European Communities

It shall apply from … 
This Regulation shall be binding in its entirety and directly applicable in all Member States. 
Done at Brussels,  
For the European Parliament 
For the Council 
The President 
The President   
EN 
26  
 
EN 

LEGISLATIVE FINANCIAL STATEMENT 
1. NAME OF THE PROPOSAL: 
Proposal for a Regulation of the European Parliament and of the Council amending Council 
Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative 
authorities of the Member States and cooperation between the latter and the Commission to 
ensure the correct application of the law on customs and agricultural matters. 
2 ABM / ABB FRAMEWORK 
Policy Area(s) concerned and associated Activity/Activities: 
24.02 Anti-fraud 
3 BUDGET LINES 
3.1. 
Budget lines (operational lines and related technical and administrative assistance 
lines (ex-BA lines)) including headings: 

24.0203 AFIS 
3.2. Duration of the action and of the financial impact: 
Indefinite from date of entry into force. 
3.3. Budgetary characteristics (add rows if necessary): 
Contributions 
Heading in 
Budget 
from applicant 
financial 
heading 
Type of expenditure 
New 
EFTA 
contribution 
countries 
perspective 
Subheading 
24.0203 NC 
DA 
None 
None 
None 
1a 
EN 
27  
 
EN 

4. SUMMARY OF RESOURCES 
4.1. Financial 
Resources 
4.1.1. 
Summary of commitment appropriations (CA) and payment appropriations (PA) 
EUR million (to 3 decimal places) 
 
Section 
 
2007 
2008 
2009 
2010 
2011 
Total 
2012-
No 
2013 
Type of expenditure 
Operational expenditure28 
 
 
 
 
 
 
 
 
 
Commitment 
appropriations (CA) 
8.1 a 
5,750  6,000 6,000 6,500 6,500 14,000 44,750 
Payment appropriations 
 

4,900  5,100 5,300 5,500 5,700 18,250 44,750 
(PA) 
Administrative expenditure within reference amount29 
 
 
 
 
Technical and 
 
 
 
 
 
 
 
administrative assistance  8.2.4 c 
– ATA (NDA) 
TOTAL REFERENCE AMOUNT 
 
 
 
 
 
 
 
Commitment 
 
a+c  5,750  6,000 6,000 6,500 6,500 14,000 44,750 
Appropriations 
Payment 
 
b+c  4,900  5,100 5,300 5,500 5,700 18,250 44,750 
Appropriations 
Administrative expenditure not included in reference amount30 
 
 
 
Human resources and 
associated expenditure 8.2.5 d 
0,659  0,659 0,659 0,659 0,659 1,318  4,613 
(NDA) 
Administrative costs, other 
than human resources and 
associated costs, not 8.2.6 e 
0,850  0,850 0,850 0,850 0,850 1,700  5,950 
included in reference amount 
(NDA) 
                                                 
28 
Expenditure that does not fall under Chapter xx 01 of the Title xx concerned. 
29 
Expenditure within article xx 01 04 of Title xx. 
30 
Expenditure within chapter xx 01 other than articles xx 01 04 or xx 01 05. 
EN 
28  
 
EN 

Total indicative financial cost of intervention 
TOTAL CA including 
 
a+c
cost of Human 
+d+
7,259 7,509  7,509 8,009 8,009  17,018
55,313
Resources 

TOTAL PA, including 
 
b+c
cost of human resources 
+d+
6,409 6,609  6,809 7,009 7,209  21,268
55,313

Co-financing details 
If the proposal involves co-financing by Member States, or other bodies (please specify which), 
an estimate of the level of this co-financing should be indicated in the table below (additional 
lines may be added if different bodies are foreseen for the provision of the co-financing): 
EUR million (to 3 decimal places) 
Co-financing body 
2007 
2008
2009 2010 2011 2012-
Total 
 
2013 
…………………… 

 
 
 
 
 
 
 
TOTAL CA including  a+c+d
 
 
 
 
 
 
 
co-financing 
+e+f 
 
4.1.2. 
Compatibility with financial programming 

Proposal is compatible with existing financial programming. 
…  Proposal will entail reprogramming of the relevant heading in the financial 
perspective. 
…  Proposal may require application of the provisions of the Interinstitutional 
Agreement31 (i.e. flexibility instrument or revision of the financial perspective). 
Financial impact on revenue 

Proposal has no financial impact on revenue 
… 
Financial impact - the effect on revenue is as follows: 
Note: All details and observations relating to the method of calculating the effect on 
revenue should be shown in a separate annex.
 
                                                 
31 
See points 19 and 24 of the Interinstitutional agreement. 
EN 
29  
 
EN 

EUR million (to one decimal place) 
 
 
Prior to 
Situation following action 
action 
[Year n-
Budget 
Revenue 
1] 
[Yea [n+1] [n+2] [n+3 [n+4] [n+5]
heading 
r n] 

32 
 
 
a) Revenue in absolute terms
 
 
 
 
 
 
 
b) Change in revenue 
 Δ 
 
 
 
 
 
 
(Please specify each revenue budget line involved, adding the appropriate number of 
rows to the table if there is an effect on more than one budget line.) 

4.2. 
Human Resources FTE (including officials, temporary and external staff) - see 
detail under point 8.2.1. 

 
 
 
2007 
2008 
2009 
2010 
2011 
2012-
2013 
Annual requirements 
Total number of 6,1  6,1 6,1 6,1 6,1 6,1 
human resources 
 
5. CHARACTERISTICS AND OBJECTIVES 
Details of the context of the proposal are required in the Explanatory Memorandum. This 
section of the Legislative Financial Statement should include the following specific 
complementary information:
 
5.1. 
Need to be met in the short or long term 
AFIS's technical architecture (hardware and software) needs to be updated. 
A customs files identification database (FIDE) enabling the competent departments to inform 
each other of files on investigations, whether under way or closed, without giving further details 
of their content or outcome needs to be developed and launched to complete the existing systems 
for exchanging and storing data (AFIS/CIS). 
There is a need to develop a common interface for users of the AFIS/CIS applications and 
modules for mutual assistance communications (e-MA communication), user rights management 
                                                 
32 
Additional columns should be added if necessary i.e. if the duration of the action exceeds 6 years. 
EN 
30  
 
EN 

(URT), cooperation (Virtual OCU), structured and unstructured exchanges (AFIS Mailing), data 
import/export functionalities, notification of seizures of goods and analysis of CIS data.  
A system needs to be developed for accessing information, data and data sources for the purposes 
of fraud prevention in the field of the protection of the Community’s financial and other interests. 
5.2. 
Value-added of Community involvement and coherence of the proposal with other 
financial instruments and possible synergy 

Value added by the Community intervention 
In the fight against fraud affecting the European Union budget and other forms of trafficking, the 
lack of compatibility and interoperability of the IT architectures of the national competent 
authorities impeded the efficient functioning of the mechanisms for administrative cooperation 
and mutual assistance.  
It was therefore important to find a common denominator for the national systems. To this end, a 
single technical infrastructure, the Anti-Fraud Information System (AFIS), was created to serve 
as the basis for various Community anti-fraud computer applications.  
These computer applications, which are based on the law on customs and agricultural matters, 
thus provide a common interface with the national systems, making them easily accessible by the 
user authorities in the Member States. 
Through these sectoral rules, this infrastructure is designed to assist the competent authorities in 
preventing, detecting and prosecuting operations which contravene the customs and agricultural 
regulations by means of more rapid dissemination of information, leading to more effective 
cooperation and monitoring procedures and better sharing of information between the national 
authorities and also between the authorities and the European Anti-Fraud Office (OLAF). 
Coherence of the proposal with other financial instruments and possible synergy 
All the appropriations entered in Article 24.0203 "Anti-fraud information system (AFIS)" of the 
EU budget are intended to finance the development and maintenance of AFIS's infrastructure, its 
use and the related production services.  
5.3 
Objectives, expected results and related indicators of the proposal in the context of 
the ABM framework 

The objective is develop and roll out a new AFIS infrastructure combining new Internet-oriented 
hardware with new software applications. 
Output indicators: 
–  The new AFIS portal and the associated management tools, e.g. User Registration Tool 
(URT), are launched (objective achieved: yes/no). 
–  The following new software applications are developed and launched (objective achieved: 
yes/no): 
EN 
31  
 
EN 

–  non-structured data exchange (AFIS mailing) 
–  structured data exchange (MARINFO, YACHTINFO, CIGINFO, e-MA) 
–  cooperation tools (Virtual OCU : CONSUR, MARSUR, VIASUR) 
–  data storage (FIDE and CIS web) (objective achieved: yes/no). 
–  Updated versions are launched of the following software applications (objective achieved: 
yes/no): 
–  the Mutual Information System (MIS) 
–  the Electronic Communication Registry (ECR). 
–  The anti-fraud customs operational analysis system (COAS) is developed and launched, and 
the Customs Information System's remit is extended to controlling cash entering and leaving 
the EU (objective achieved: yes/no). 
–  AFIS's infrastructure and software applications undergo corrective and evolutionary 
maintenance (number of incidents and requests for changes). 
–  The groups of users of external databases are assessed (number of notifications). 
Impact indicators: 
–  Cooperation within the network of AFIS users improves (number of messages exchanged or 
stored). 
–  The new infrastructure meets the requirements of users in the Member States (an application 
permits user satisfaction to be gauged). 
–  The added value of an approach based on EU-level intelligence is demonstrated. 
5.4. 
Method of Implementation (indicative) 
Show below the method(s)33 chosen for the implementation of the action. 
… Centralised management 

Directly by the Commission 
… Indirectly by delegation to: 
 
… Executive Agencies 
                                                 
33 
If more than one method is indicated please provide additional details in the “Remarks” section of this 
point. 
EN 
32  
 
EN 

 
…  bodies set up by the Communities as referred to in Article 185 of 
the Financial Regulation 
 
… national public-sector bodies/bodies with public-service mission 
… Shared or decentralised management 
… 
With Member States 
… 
With third countries 
… Joint management with international organisations (please specify) 
Remarks: 
6. MONITORING AND EVALUATION 
6.1. Monitoring 
system 
Starting from the date of this Regulation's entry into force, the Commission will report every 
three years on the Regulation's application to the European Parliament, the Court of Auditors and 
the Council. 
6.2. Evaluation 
6.2.1. Ex-ante 
evaluation 
The Commission's 2004 annual report on the protection of the Communities' financial interests 
focused heavily on the implementation of mutual administrative assistance in customs matters by 
the Member States and the Commission in the period 2002-2004. The proposed amendment is 
intended to take account of this evaluation. 
6.2.2.  Measures taken following an intermediate/ex-post evaluation (lessons learned from 
similar experiences in the past) 
If necessary, the Committee will use the "comitology" procedure to adopt a regulation laying 
down the relevant implementing procedures. 
6.2.3. 
Terms and frequency of future evaluation 
Starting from the date of the Regulation's entry into force, the Commission will report every three 
years on the Regulation's application to the European Parliament, the Court of Auditors and the 
Council. 
7. ANTI-FRAUD MEASURES 
In order to protect the Communities' financial interests against fraud and other irregularities, the 
Commission may carry out on-the-spot checks and inspections under this Programme in 
EN 
33  
 
EN 

accordance with Council Regulation (Euratom, EC) No 2185/9634. Where necessary, 
investigations shall be conducted by the European Anti-Fraud Office (OLAF) and these shall be 
governed by Regulation (EC) No 1073/1999 of the European Parliament and of the Council35. 
The Commission will conduct regular document-based and on-the-spot checks. 
                                                 
34 
OJ L 292, 15.11.1996, p. 2. 
35 
OJ L 136, 31.05.1999, p. 1. 
EN 
34  
 
EN 

 
8. DETAILS OF RESOURCES 
8.1. 
Objectives of the proposal in terms of their financial cost 
Commitment appropriations in EUR million (to 3 decimal places) 
(Headings of 
Typ
Av. 
2007 
2008 
2009 
2010 
2011 
2012-2013 
TOTAL 
Objectives, actions 
e of 
cost 
and outputs should 
outp
No of 
Tota
No of 
Tota
No of 
Tota
No of 
Tota
No of 
Tota
No of 
Tota
No of 
Tota
be provided) 
ut 
outputs 

outputs 

outputs 

outputs 

outputs 

outputs 

outputs 

cost 
cost 
cost 
cost 
cost 
cost 
cost 
OPERATIONAL 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OBJECTIVE No 136 
Development and 
management of the 
technical 
infrastructure of the 
Anti-Fraud 
Information System 
(AFIS)  
 
 
Action 1 Feasibility 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
studies, 
development, 
launch and 
maintenance of the 
AFIS technical 
infrastructure 
(hardware and 
software)
 
Feasibility study 
  
 
1,85
 2,00
 2,00
 2,15
 2,15
 4,60
 14,7
and development of 






50 
AFIS infrastructure, 
including 
acquisition of 
                                                 
36 
As described under Section 5.3. 
EN 
35  

 
communications 
systems  
Launch and 
  
 
3,90
 4,00
 4,00
 4,35
 4,35
 9,40
 30,0
maintenance of 






00 
AFIS infrastructure, 
including support 
and training for 
users37|  
 
TOTAL COST 
  
 
5,75
 6,00
 6,00
 6,50
 6,50
 14,0
 44,7





00 
50 
For information, the below table sets out the sums allocated to DG OLAF under the Commission proposal for a Decision of the 
European Parliament and of the Council establishing an action programme for customs in the Community (Customs 2013) 
(COM(2006) 201 final of 17 May 2006) to cover expenditure arising from the use of the common communications network/common 
systems interface (CCN/CSI) for AFIS applications: 
Operational 
2008 2009  2010 
2011 
2012 
2013 
objective 
Use of the 
EUR 2.65 million 
EUR 3.05 million 
EUR 
3.05  EUR 3.05 
EUR 3.05 
EUR 3.4 
CCN/CSI 
million 
million 
million 
million 
communications 
network for AFIS 
software 
applications 
 
                                                 
37 
This is additional to the expenditure arising from the use of the common communications network/common systems interface (CCN/CSI), which is 
already covered by the Commission Proposal for a Decision of the European Parliament and of the Council establishing an action programme for 
customs in the Community (Customs 2013) (COM(2006) final, 17.5.2006). 
EN 
36  

 
8.2. Administrative 
expenditure 
8.2.1 
Number and type of human resources 
Types of post 
 
Staff to be assigned to management of the action using existing and/or additional 
resources (number of posts/FTEs
  
2007 
2008 
2009 
2010 
2011 
2012-2013 
Officials or 
A*/
2,1A 
2,1A 
2,1A 
2,1A 
2,1A 
2,1A 
temporary 
AD 
staff38 
(24 02 03) 
B*, 
3B 
3B 
3B 
3B 
3B 
3B 
C*/
1C 
1C 
1C 
1C 
1C 
1C 
 
AST 
Staff financed39 by  
 
 
 
 
 
Article XX 01 02 
 
Other staff financed40   
 
 
 
 
 
by Article XX 01 04/05 
 
TOTAL 
6,1 6,1 
6,1 
6,1 
6,1 
6,1 
8.2.2. 
Description of tasks deriving from the action 
Management of AFIS IT projects, in particular by acting as an interface between users ("Business 
owner") and outside contractors. 
8.2.3. 
Sources of human resources (staff covered by the Staff Regulations) 
(When more than one source is stated, please indicate the number of posts originating from each 
of the sources) 


Posts currently allocated to the management of the programme to be replaced or 
extended 
… 
Posts pre-allocated within the APS/PDB exercise for year n 
… 
Posts to be requested in the next APS/PDB procedure 
…  Posts to be redeployed using existing resources within the managing service 
(internal redeployment) 
                                                 
38 
Cost of which is NOT covered by the reference amount. 
39 
Cost of which is NOT covered by the reference amount. 
40 
Cost of which is included within the reference amount. 
EN 
37  
 
EN 

 
…  Posts required for year n although not foreseen in the APS/PDB exercise of the 
year in question 
8.2.4. 
Other administrative expenditure included in reference amount   
 

(XX 01 04/05 – Administrative management expenditure) 
EUR million (to 3 decimal places) 
Budget heading 
2007 
2008 
2009 
2010 
2011 
TOTAL 
2012-2013 
(No and title) 
1. Technical and 
 
 
 
 
 
 
 
administrative assistance 
(including related staff costs)
 
 Executive agencies41 
 
 
 
 
 
 
 
 
Other technical and 
 
 
 
 
 
 
 
administrative assistance. 
intra muros 
 
 
 
 
 
 
 
extra muros 
 
 
 
 
 
 
 
Total technical and 
 
 
 
 
 
 
 
administrative assistance. 
8.2.5.  Financial cost of human resources and associated costs not included in reference 
amount 
EUR million (to 3 decimal places) 
Type of human resources 
2007 
2008 
2009 
2010 
2011 
2012-2013 
Officials and temporary staff (XX 01  0,659 0,659 
0,659 
0,659 0,659 1,318 
01) 
Staff financed by Art XX 01 02   
 
 
 
 
 
(auxiliary, END, contract staff, etc.) 
(specify budget line) 
Total cost of human resources and  0,659 0,659 
0,659 
0,659 0,659 1,318 
associated costs (NOT included in 
reference amount) 
 
                                                 
41 
Reference should be made to the specific legislative financial statement for the Executive Agency(ies) 
concerned. 
EN 
38  
 
EN 

 
Calculation – Officials and Temporary agents 
Reference should be made to Point 8.2.1, if applicable 
6,1 x108 000 = EUR 658 800 
Calculation – Staff financed by Article XX 01 02 
Reference should be made to Point 8.2.1, if applicable 
8.2.6. 
Other administrative expenditure not included in reference amount 
EUR million (to 3 decimal places) 
2007 
2008 
2009 
2010  2011 
2012-
TOTAL 
 
2013 
 XX 01 02 11 01 – Missions 
 
 
 
 
 
 
 
 XX 01 02 11 02 - Meetings and conferences 
 
 
 
 
 
 
 
 24 01 06 0001 02 11 03 - Committees42 
0,120  0,120 0,120 0,120 0,120 0,240 
0,840 
 
XX 01 02 11 04 - Studies & consultations 
 
 
 
 
 
 
 
XX 01 02 11 05 - Information systems 
 
 
 
 
 
 
 
2. Total other management expenditure 
 
 
 
 
 
 
 
(XX 01 02 11) 
3. Other expenditure of an administrative 
0,600  0,600 0,600 0,600 0,600 1,200 
4,200 
nature (specify including reference to 
budget line) 24 01 06 00 02 01 Controls, 
studies, analyses and activities specific 
to the European Anti-Fraud Office 
Total administrative expenditure, other 
0,720  0,720 0,720 0,720 0,720 1,440 
5,040 
than human resources and associated 
costs (NOT included in reference 
amount)
 
Mutual Assistance Committee referred to in Article 43 of Regulation (EC) No 515/97 of 
13 March 1997 (application of Articles 5 and 6 of Decision 1999/468/EC). 
Calculation – Other administrative expenditure not included in reference amount 
On the basis of execution in 2004 and 2005 and plans for 2006. 
                                                 
42 
Specify the type of committee and the group to which it belongs. 
EN 
39  
 
EN 

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