title: Dictamen del Comité de las Regiones sobre el «Libro Verde sobre la convergencia de los sectores de telecomunicaciones, medios de comunicación y tecnologías de la información y sobre sus consecuencias para la reglamentación en la perspectiva de la sociedad de la información»

eurovoc_concepts:
approximation of laws
economic convergence
information technology
pluralism in the media
telecommunications

text: C 373/26 ES Diario Oficial de las Comunidades Europeas 2. 12. 98 4. 9. El Comité, por u´ltimo, desea poner de relieve que el ra´pido desarrollo tecnolo´gico supone la introduccio´ n continua de nuevas técnicas, por lo que las normas también deben ser adaptadas continuamente a los u´ltimos avances. En este contexto, es esencial también que se siga consultando con suficiente antelacio´n al Comité y a sus miembros, en su calidad de representantes de las autoridades locales y regionales. Bruselas, el 17 de septiembre de 1998. El Presidente del Comité de las Regiones Manfred DAMMEYER Dictamen del Comité de las Regiones sobre el «Libro Verde sobre la convergencia de los sectores de telecomunicaciones, medios de comunicacio´n y tecnologı´as de la informacio´n y sobre sus consecuencias para la reglamentacio´ n en la perspectiva de la sociedad de la informacio´n» EL COMITÉ DE LAS REGIONES, (98/C 373/05) visto el «Libro Verde sobre la convergencia de los sectores de telecomunicaciones, medios de comunicacio´n y tecnologı´as de la informacio´ n y sobre sus consecuencias para la reglamentacio´ n en la perspectiva de la sociedad de la informacio´n» (COM(97) 623 final); vista la decisio´ n de la Comisio´n, de 5 de diciembre de 1997, de consultar al Comité de las Regiones sobre este asunto, de conformidad con el primer pa´rrafo del artı´culo 198 C del Tratado constitutivo de la Comunidad Europea; vista la decisio´ n de la Mesa del Comité de la Regiones de 13 de mayo de 1998, de atribuir la preparacio´n del dictamen a la Comisio´n de Redes Transeuropeas, Transportes y Sociedad de la Informacio´n (Comisio´n 3); visto el proyecto de Dictamen (CDR 149/98 rev. ) aprobado por la Comisio´ n 3 el 7 de julio de 1998 (ponentes: Sres. Koivisto y Nash), ha aprobado por unanimidad en su 25o Pleno, celebrado los dı´as 16 y 17 de septiembre de 1998 (sesio´ n del 17 de septiembre), el presente Dictamen. El Comité de las Regiones: considera de la mayor importancia la apertura de 1) un debate sobre el desarrollo de la reglamentacio´ n a la luz de la convergencia; respalda la opinio´n de la Comisio´n de que la 2) reglamentacio´n deberı´a reducirse al mı´nimo estricto; 3) considera que, desde el punto de vista de las regiones, es preferible una amplia normalizacio´n a escala internacional, con la consiguiente aparicio´n de una competencia mundial, que una proteccio´n de los merca- dos fundamentalmente basada en el establecimiento de normas y reglamentos a escala europea; observa que el Libro Verde insiste demasiado en 4) el desarrollo del mercado y muy poco en los objetivos sociales en general. Estos objetivos, sin duda, van a hacer ma´s necesaria la legislacio´n sobre la competencia; 5) advierte que, si bien es cierto que la convergencia entran˜a ciertos riesgos para las regiones, no lo es menos que ofrece nuevas oportunidades a quienes sepan aprovecharlas; 6) a la hora de evaluar los efectos de la convergencia, llama la atencio´ n sobre la existencia de grandes dispari- dades entre las regiones en cuanto a medios de comunica- cio´n y a infraestructura, un factor al que no se presta suficiente atencio´ n en el Libro Verde; 7) considera sumamente preocupante la amenaza que supone la convergencia para la produccio´n de contenidos europeos; 2. 12. 98 ES Diario Oficial de las Comunidades Europeas C 373/27 8) no considera significativos los efectos positivos que tendra´ la convergencia sobre el nivel total de empleo, aunque es probable que se produzcan cambios importantes en la localizacio´ n de los puestos de trabajo en los sectores afectados por la convergencia; 9) alerta sobre valoraciones demasiado optimistas del ritmo de evolucio´ n, y destaca que el desarrollo de las infraestructuras tradicionales en los sectores afectados por la convergencia continuara´ siendo impor- tante para la mayor parte de la poblacio´n durante mucho tiempo todavı´a; 10) espera que se reconozca la importancia del papel desempen˜ ado en el fomento de la cohesio´n regional por proyectos de investigacio´ n que permitan mejorar la capacidad de las infraestructuras ya existentes; 11) destaca la necesidad de desarrollar para todos los servicios de comunicacio´ n unas normas de aplicacio´n universal en lugar de medidas legislativas, especialmente en lo relativo a la proteccio´n de la intimidad, la proteccio´n de menores y dema´s objetivos de interés pu´blico. Estas normas deben ir acompan˜ adas de una legislacio´n que penalice estos delitos. Es posible que sea necesaria una normativa europea puesto que no es seguro que las legislaciones de este tipo a nivel nacional sean suficientes; llama la atencio´ n de la Comisio´ n sobre la impor- 12) tancia que revisten las redes de frecuencia analo´gica para muchas regiones periféricas y sobre las escasas oportunidades que tienen los operadores en un entorno competitivo de realizar inversiones de renovacio´ n en estas regiones, y espera que en la futura planificacio´n de las frecuencias en estas regiones se tengan en cuenta estas circunstancias excepcionales; considera importante garantizar que todas las 13) regiones tengan acceso en el futuro a distintas redes de informacio´n en libre competencia; por ejemplo mediante la imposicio´ n del servicio universal y el aprovechamiento de las posibilidades que la convergencia ofrece; 14) subraya que, sobre todo en lo referente a la radiodifusio´n, los operadores nacionales y regionales tienen mayores posibilidades de acceso a la informacio´ n necesaria para decidir sobre, por ejemplo, la concesio´ n de licencias; 15) considera que la mejor alternativa para adaptar la reglamentacio´ n actual es crear un nuevo marco reglamentario para numerosos servicios en lı´nea e interactivos, que coexistirı´a con los aplicados actualmen- te y que deberı´a seguir apoya´ndose en los servicios tradicionales de telecomunicaciones y radiodifusio´ n; 1. Contexto 1. 1. El Libro Verde de la Comisio´n Europea sobre la convergencia de los sectores de telecomunicaciones, medios de comunicacio´n y tecnologı´as de la informacio´ n y sobre sus consecuencias para la reglamentacio´ n solicita el punto de vista de todos los agentes del mercado de las comunicaciones con vistas al establecimiento del a´mbito de aplicacio´n y el alcance de un marco reglamentario para el conjunto del sector. 1. 2. El Libro Verde responde a la necesidad de entablar un debate, adopta un planteamiento deliberada- mente interrogativo, analiza los problemas, determina las opciones y formula preguntas con el fin de fomentar un debate pu´blico. Sin embargo, en este estadio, ni adopta posturas ni llega a ninguna conclusio´n. 2. Contenido del Libro Verde La definicio´n ma´s sencilla de la convergencia en 2. 1. el a´mbito de las comunicaciones es la capacidad de diferentes plataformas de red de transportar tipos de servicios esencialmente similares, o la aproximacio´ n de dispositivos de consumo tales como el teléfono, la televisio´ n y el ordenador personal. Tal vez sea Internet el ejemplo ma´s radical de la 2. 2. diversidad de la convergencia en el a´mbito de las telecomunicaciones. En el Libro Verde se sen˜ ala que Internet es el motor principal y simbo´lico de la conver- gencia. Constituye un vehı´culo que permite hacer llegar a los usuarios tanto servicios ya existentes (correo electro´nico, vı´deo, sonido o telefonı´a vocal, por ejemplo) como otros completamente nuevos (p. ej. , la World Wide Web). A este respecto, cabe sen˜ alar que el nu´mero de usuarios de Internet se multiplica por dos anualmente. 2. 3. Internet ha tenido un desarrollo distinto de la radiodifusio´n y los servicios de telecomunicacio´n tradicionales. Han sido los usuarios quienes la han impulsado en lo fundamental. Muchos consideran que la descentralizacio´ n de Internet constituye la razo´n fundamental de su éxito. La convergencia de diferentes sistemas de comunicacio´ n en Internet se refleja en sus contenidos de radiodifusio´n, tradicionalmente objeto de regulacio´n, y en las comunicaciones privadas, tradicio- nalmente no sometidas a regulacio´ n. Estas tradiciones divergentes constituyen uno de los problemas fundamen- tales de la reglamentacio´ n de Internet. 16) recomienda, respecto a las opciones propuestas por la Comisio´n, una combinacio´n del primer y del segundo planteamiento, a saber: crear, para los servicios en lı´nea e interactivos, un nuevo marco reglamentario paralelo a los vigentes actualmente, que deberı´an seguir sirviendo como base de desarrollo. En lo que se refiere al a´mbito de la competitividad 2. 4. econo´ mica y industrial, en el Libro Verde se sen˜ala que si Europa no consigue aprovechar las oportunidades que ofrece la convergencia, corre el riesgo de quedar a la zaga de otros bloques econo´micos importantes que sepan adoptar un enfoque ma´s positivo. C 373/28 ES Diario Oficial de las Comunidades Europeas 2. 12. 98 En el Libro Verde se sen˜ala que la UE debe 2. 5. reforzar la competitividad de sus empresas de manera que el pu´blico pueda aprovechar al ma´ximo las oportuni- dades que ofrecen los nuevos medios de comunicacio´ n y que el crecimiento del mercado pueda transformarse en puestos de trabajo. Asimismo, se sen˜ala que es necesaria una mayor 2. 6. recapacitacio´n profesional de los trabajadores del sector de las telecomunicaciones a fin de proporcionarles una combinacio´n de conocimientos adecuada en un entorno que evoluciona constantemente. 2. 7. El Libro Verde expone el ejemplo de la inseguri- dad jurı´dica que se produjo durante la u´ltima campan˜a electoral en Francia. Las normas que prohı´ben la publicacio´n de los resultados de los sondeos durante la semana previa a las elecciones se aplicaron a los medios de comunicacio´ n tradicionales, pero no a Internet. En estas circunstancias, varios jefes de redaccio´ n hicieron caso omiso de la prohibicio´n, que dejaba en situacio´n de desventaja a los medios de comunicacio´ n tradicionales. Adema´s, existe el temor de que el proceso de 2. 8. obtencio´n de autorizacio´n reglamentaria en todos los Estados miembros y, eventualmente, de diferentes o´rga- nos reguladores para un determinado paquete de servi- cios pueda generar unos gastos adicionales importantes para los operadores interesados en explotar tales servi- cios a escala europea. En el Libro Verde se mencionan algunos obsta´cu- 2. 9. los de tipo reglamentario: 1) Definiciones 2) Entrada en el mercado y concesio´ n de licencias 3) Acceso a las redes, a los sistemas de acceso condicional y a los contenidos 4) Acceso al espectro de frecuencias 5) Normas 6) Fijacio´n de precios 7) Intereses del consumidor particular. 2. 10. En el Libro Verde se presenta el siguiente conjunto de cinco principios que podrı´a sentar unas bases comunes para futuros enfoques en los sectores afectados por la convergencia: — La reglamentacio´n debe limitarse a lo estrictamente necesario para conseguir unos objetivos claramente definidos. — Los futuros enfoques reglamentarios deben respon- der a las necesidades de los usuarios. — Las decisiones sobre reglamentacio´n deben guiarse por la necesidad de establecer un marco claro y previsible. — Garantı´a de plena participacio´n en el entorno surgido de la convergencia. — La existencia de autoridades reguladoras indepen- dientes y efectivas sera´ esencial para el proceso de convergencia. 3. Observaciones generales El Comité de las Regiones felicita a la Comisio´n 3. 1. por haber iniciado este debate de suma importancia. Pese a su novedad, el término «convergencia» esta´ convirtiéndose en uno de los conceptos clave de la sociedad de la informacio´n. Tanto en los mercados como en las tecnologı´as, 3. 2. la convergencia es un proceso inherente al desarrollo de la sociedad de informacio´ n, que habra´ de ser aceptado con sus pros y sus contras y que, en la forma que adopta y los problemas que plantea desde el punto de vista de la reglamentacio´ n, no se diferencia esencialmente de las transformaciones que se esta´n produciendo, por ejemplo, en los sectores financieros. 3. 3. Como la sociedad de la informacio´ n en general, la convergencia trae consigo grandes transformaciones estructurales a nivel local y regional, que podra´n tener una incidencia negativa sobre el desarrollo regional. Ahora bien, también al igual que la sociedad de 3. 4. la informacio´n, la convergencia ofrece a las regiones nuevos instrumentos y posibilidades. El principal objetivo de las medidas comunitarias 3. 5. que se adoptara´n basa´ndose en el Libro Verde y en las reacciones suscitadas por el mismo debera´ ser encontrar un planteamiento equilibrado a) que, por un lado, garantice el desarrollo de la cultura europea y la competitividad de los mercados y de los sectores relevantes en Europa; b) pero, por otro, garantice que las regiones tengan la posibilidad de aprovechar la convergencia y las posibilidades que ofrece la sociedad de la informa- cio´n en su conjunto, mediante medidas propias y, si es necesario, el apoyo de la polı´tica regional de la UE. Aunque la convergencia tendra´ 3. 6. importantes repercusiones sobre las regiones, el Libro Verde no tiene en cuenta en absoluto el punto de vista de éstas, ni siquiera las muy acusadas diferencias regionales en la forma de utilizar los servicios de los sectores afectados por la convergencia. Algunos estudios revelan que, tan solo a nivel nacional, la cuota correspondiente a la prensa escrita en el mercado de los medios de comunicacio´ n de los Estados miembros varı´a entre el 25 % y el 75 %, la de la televisio´ n entre el 9 % y el 62 % y la de la radio entre el 3 % y el 17 %. Y trata´ndose de Internet, las disparidades entre Estados miembros y entre regiones son todavı´a mayores. 2. 12. 98 ES Diario Oficial de las Comunidades Europeas C 373/29 4. Repercusiones generales de la convergencia para las regiones posicio´n sobre el tipo de sociedad de la informacio´n hacia el que quiere que se encamine Europa mediante, entre otras cosas, la reglamentacio´ n de la convergencia. 4. 1. El Comité de las Regiones observa que, por cuanto respecta a las regiones y a la cohesio´ n regional europea, la convergencia podrı´a tener efectos negativos si: a) las grandes compan˜ ı´as multinacionales que trabajan en los sectores de los contenidos y las comunicaciones alcanzaran una posicio´ n tal de predominancia que pudieran, para satisfacer sus propias necesidades comerciales, determinar no so´lo el contenido de los servicios de la sociedad de la informacio´n sino también las posibilidades geogra´ficas de acceso a tales servicios; b) la reglamentacio´n continuara desarrolla´ndose u´nica- mente en funcio´n de las tecnologı´as de radiodifusio´n y comunicacio´n; c) la reduccio´n del nu´mero de puestos de trabajo en los sectores tradicionales afectados por la convergencia (radio, televisio´ n y prensa escrita) fuera superior a la capacidad de creacio´n de empleo por parte de las PYME en estos mismos sectores. En opinio´n del Comité, la convergencia brinda a 4. 2. las regiones nuevas posibilidades, como por ejemplo: a) el acceso a los mismos servicios a través de diferentes interfaces de usuario, lo que permite a las regiones elegir la mejor solucio´ n posible desde el punto de vista del consumidor y de la regio´n, como por ejemplo: — el acceso a Internet a través del ordenador, la televisio´n o el teléfono mo´vil utilizando redes de datos fijas, redes de telefonı´a, de satélites, la red de televisio´ n por cable o las inicialmente destinadas a la distribucio´ n de energı´a; — con la ampliacio´ n de la capacidad de las redes de telecomunicaciones y otras soluciones técnicas, Internet, motor de la convergencia, se ha transfor- mado en un instrumento cada vez ma´s diversifi- cado. b) el productor de contenidos, ya sea pu´blico o privado e independientemente de su situacio´n geogra´fica, puede llegar a un mayor nu´mero de usuarios gracias al incremento de la oferta de servicios de acceso; c) se prevé que la convergencia facilite la creacio´n de muchas pequen˜as empresas nuevas cuya actividad no dependa de su situacio´n geogra´fica. En el Libro Verde, la Comisio´n otorga clara 5. 2. prioridad a los intereses de los mercados, mientras que a menudo considera los objetivos de interés pu´blico como obsta´culos o factores adaptables. Incluso este punto de partida es aceptable toda vez que, desde la perspectiva del empleo, es necesaria una ra´pida respuesta del sector privado a las transformaciones producidas en los mercados mundiales. No obstante, el Comité de las Regiones considera que serı´a ma´s fa´cil definir una reglamentacio´ n partiendo de la premisa de cua´l es la sociedad de la informacio´n que se quiere para Europa. 6. Pregunta 1: Naturaleza y repercusiones actuales de la convergencia El Libro Verde describe mu´ ltiples modalidades 6. 1. del feno´meno de la convergencia que, naturalmente, reflejan una evolucio´ n en determinada direccio´n pero cuyo volumen, en conjunto, es todavı´a reducido. El Comité de las Regiones observa que, basa´ndose en las actuales tendencias, resulta difı´cil prever el comporta- miento de los consumidores, que es en u´ltima instancia el que determina el tenor y el ritmo de los cambios. De momento, los efectos de la convergencia en el mundo empresarial y en la vida cotidiana del ciudadano son muy desiguales; pero lo cierto es que, para la gran mayorı´a de la poblacio´ n, son completamente inexis- tentes. 6. 2. El Comité de las Regiones considera preocupante la debilitada posicio´n de los contenidos europeos en los sectores afectados por la convergencia. De hecho, una de las cuestiones ma´s relevantes planteadas en el debate es la forma de garantizar el contenido europeo entendien- do la convergencia como un proceso en su mayor parte dirigido por el mercado. 7. Pregunta 2: Repercusiones de la convergencia sobre la economı´a y la sociedad, sobre las empresas y sobre los consumidores 7. 1. El Comité de las Regiones considera las repercu- siones de la convergencia sobre el aumento del empleo como un factor de muy corta duracio´n. No obstante, resulta evidente que se producira´n grandes cambios respecto a la localizacio´n de los puestos de trabajo. También es evidente que muchas profesiones tradiciona- les de los sectores afectados por la convergencia ira´n desapareciendo con el paso del tiempo. 5. La convergencia y la Sociedad de la Informacio´ n europea 5. 1. El Comité de las Regiones observa con especial atencio´ n el hecho de que, al plantear las cuestiones del debate, la Comisio´n no define de forma coherente su La convergencia, por otra parte, tiene por sı´ 7. 2. misma la capacidad de crear unas condiciones favorables para el acceso de empresas pequen˜as pero flexibles a los sectores correspondientes, y de facilitar su éxito. Los cambios que esta´n teniendo lugar en el mundo empresari- al tienden a acelerarse tanto en las empresas pequen˜as C 373/30 ES Diario Oficial de las Comunidades Europeas 2. 12. 98 como en las grandes; resulta poco probable que, en los sectores afectados por la convergencia, puedan operar a largo plazo un nu´mero significativo de empresas de medianas dimensiones. 7. 3. Ante la evidencia de que la reduccio´ n global de puestos de trabajo dependera´, sobre todo, de la flexibilidad de acceso de las pequen˜as empresas al sector y tal vez de la capacidad de quienes pierdan su empleo por culpa de la convergencia de trabajar como auto´nomos, la hipo´tesis de que el papeleo burocra´tico ligado a la reglamentacio´n del sector pueda generar obsta´culos insalvables al establecimiento de nuevos empresarios cobra gran relevancia. Por otro lado, desde esta perspecti- va, la facilidad de acceso al sector podra´ traducirse en una moderacio´ n de la reglamentacio´n (por ejemplo, en la concesio´ n de licencias), pero también en una reglamentacio´n ma´s estricta, sobre todo en lo relativo a los objetivos generales del interés pu´blico. En este caso un enfoque global, por ejemplo en lo relativo a la proteccio´n de la intimidad, ayudara´ a los nuevos empresarios y al sector en general a comprender mejor el contenido de estos objetivos. 7. 4. Dadas las enormes diferencias en cuanto a cuotas de utilizacio´n y ha´bitos de uso que se observan entre las regiones de Europa en lo referente a la televisio´ n, la radio, la prensa escrita, los nuevos servicios en red, etc. , los efectos de la convergencia han de ser, en buena lo´ gica, distintos. Por lo que se refiere a las infraestructuras tecnolo´gicas (redes de datos de banda ancha, televisio´ n por cable y redes telefo´ nicas mo´ viles), cabe esperar que la convergencia sea ma´s ra´pida y generalizada en las regiones que cuentan con un mayor nu´mero de usuarios. El Comité de las Regiones llama la atencio´ n de 7. 5. la Comisio´ n sobre las grandes diferencias que existen en la actualidad entre los Estados miembros, y por tanto entre las regiones, en el uso de los diferentes medios de comunicacio´n. 7. 6. Ni siquiera en los paı´ses ma´s desarrollados tienen Internet y los ordenadores multimedios una posicio´n dominante, y es posible que el actual ritmo de crecimiento se estabilice en el futuro. Aunque Europa debe mantener la competitividad en este a´mbito, el Comité de las Regiones considera que la definicio´n de los valores y los objetivos a nivel individual y empresarial no deberı´a hacerse, todavı´a y durante bastante tiempo, partiendo u´nicamente de la idea de un mundo empresarial basado en redes de informacio´n. 7. 7. El Comité de las Regiones destaca que, en el debate sobre la convergencia de las telecomunicaciones, no debe olvidarse la enorme importancia que revisten los medios de comunicacio´ n tradicionales para los ciudadanos de la Unio´n y, por ejemplo, para la democra- cia. Por ello, es necesario invertir en el desarrollo de tales medios de comunicacio´ n como pueden ser la radiodifusio´n sonora y la televisio´ n digitales, y no concentrar tan so´lo los recursos en las redes de informa- cio´n. 7. 8. En cuanto a las grandes diferencias existentes entre las regiones, el CDR considera sumamente impor- tantes los proyectos de investigacio´ n y desarrollo destina- dos a conseguir un mejor aprovechamiento de las inversiones ya realizadas, en lugar de proyectos que, ejecutados a gran escala, exigirı´an en la pra´ctica inversio- nes prohibitivas en infraestructuras. Es este contexto, resulta muy interesante el trabajo realizado con vistas a aumentar la velocidad de transmisio´n de un simple cable telefo´ nico de cobre hasta los niveles exigidos por los multimedios. 8. Pregunta 3: Obsta´culos a la convergencia 8. 1. El Libro Verde analiza los obsta´culos actuales y potenciales que se oponen a la convergencia. El Comité de las Regiones no tiene nada que an˜ adir al respecto, salvo destacar que algunos obsta´culos, como la fragmen- tacio´n de la radiodifusio´n pu´blica y las cuestiones relacionadas con las licencias en general, constituyen, desde el punto de vista de las regiones, factores importan- tes con incidencia sobre la oferta de contenidos, que pueden ser igualmente considerados, con razo´n, como condiciones sociales de la convergencia. 9. Pregunta 4: Repercusiones de la convergencia sobre la actual reglamentacio´ n Las fuerzas del mercado continuara´n desem- 9. 1. pen˜ando en el futuro un papel clave en la reglamentacio´ n del desarrollo; la convergencia posibilita e impone al mismo tiempo una obligacio´n de convergencia en la legislacio´n, y, por ende, una reduccio´ n de la legislacio´n. Si, como serı´a de desear, se otorga prioridad a los objetivos de interés pu´blico, ello aumentara´ probable- mente la necesidad de reglamentar la competencia. El Libro Verde presenta ejemplos de co´mo un 9. 2. mismo servicio recibe distinto tratamiento desde el punto de vista normativo segu´ n cua´l sea la tecnologı´a utilizada para hacerlo llegar al consumidor. Esto muestra que habra´ que cuestionar muchos de los principios que sustentan la reglamentacio´n. No obstante, el Comité de la Regiones desea subrayar que existen diferencias fundamentales incluso entre los productos de los sectores afectados por la convergencia, por lo que la modificacio´n de los actuales principios en el sentido de una convergen- cia de la reglamentacio´ n podrı´a tener efectos nada deseables. 10. Pregunta 5: Superacio´ n de los obsta´culos: un marco reglamentario adecuado para las empresas y los consumidores 10. 1. El Comité de las Regiones considera que debe- rı´an seguir desarrolla´ndose progresivamente las defini- ciones técnicas citadas como obsta´culos en el Libro Verde, por ejemplo, teniendo en cuenta el proceso de convergencia y garantizando en la medida de lo posible igual tratamiento a un mismo contenido ofrecido por distintos medios tecnolo´gicos. El Comité subraya no obstante que, para algunos medios de comunicacio´n, 2. 12. 98 ES Diario Oficial de las Comunidades Europeas C 373/31 esta u´ltima consideracio´n puede no ser tan relevante desde el punto de vista de la reglamentacio´ n como las caracterı´sticas especı´ficas del sector correspondiente. 10. 2. El Comité de las Regiones desea destacar que la tarea normativa ma´s importante de la Unio´ n Europea deberı´a ser en el establecimiento de un co´ digo explı´cito de pra´cticas que facilitara a las empresas, entre otros, el cumplimiento por ejemplo de los requisitos de proteccio´n de los datos que afectan a la intimidad de las personas. El Libro Verde plantea la necesidad de establecer 10. 3. un calendario claro para el abandono de los servicios analo´gicos. Sin embargo, en muchas regiones las redes analo´gicas tienen una larga tradicio´n y las empresas de telecomunicaciones que las gestionan gozan de un monopolio cuya licencia —o la reglamentacio´ n corres- pondiente— impone también una obligacio´n de cobertu- ra geogra´fica. Por ello, su cobertura geogra´fica suele ser la ma´s amplia. Adema´s, con la liberalizacio´n de las telecomunicaciones, los nuevos servicios digitales ina- la´mbricos se han concentrado hasta ahora en las zonas con mayor nu´mero de usuarios. Hasta la fecha, nada parece indicar en los paı´ses con amplias redes de telefonı´a mo´vil analo´gica que los servicios digitales estén sustituyendo ra´pidamente a los analo´gicos en las regiones ma´s periféricas. Por ello, el Comité de las Regiones considera de suma importancia que se conserven de momento las frecuencias de las redes analo´gicas y que, al mismo tiempo, se utilicen todos los medios disponibles para acelerar el ritmo de extensio´n de las redes digitales a las regiones que los operadores del mercado no han considerado suficientemente atractivas. Ma´s que establecer una fecha concreta, el calendario de la sustitucio´n deberı´a depender de la situacio´n especı´fica de cada regio´n. 10. 4. El Comité destaca que nadie tiene interés en normalizar el sector para proteger su propio mercado; antes bien, la normalizacio´n ha de realizarse a escala global, sobre todo para asegurar al consumidor unos servicios a precios asequibles. 10. 5. Dado que, en principio, la convergencia ofrece la posibilidad de acceder a los mismos servicios a través de diferentes tipos de interfaz, ha tenido ya repercusiones positivas sobre las posibilidades de varios grupos especı´- ficos de consumidores (por ejemplo, las personas con discapacidades) de utilizar dichos servicios. Resulta evidente que una convergencia regida por las leyes del mercado no tiene en cuenta las necesidades especı´ficas de determinados grupos pequen˜os de usuarios, pero con financiacio´n pu´blica el desarrollo de estos servicios sera´ técnicamente ma´s fa´cil y barato. — radiodifusio´n pu´blica; — defensa de la intimidad y proteccio´ n de los datos; — seguridad de los datos, como criptografı´a y firmas digitales; — diversidad cultural; — proteccio´ n de los menores; — proteccio´ n del orden pu´ blico. En opinio´n del Comité de las Regiones, deberı´an 11. 2. desarrollarse marcos reguladores generales basados en co´digos de buenas pra´cticas, especialmente en lo relativo a los objetivos de interés pu´blico como la proteccio´ n de los datos, la diversidad cultural o la proteccio´n de los menores. Estas normas se harı´an pu´blicas y serı´an adoptadas como principios fundamentales por todos los operadores en los sectores afectados por la convergencia. Dado que en la reglamentacio´n actual se descubren continuamente lagunas, la convergencia puede ayudar a remediar esta situacio´n y al mismo tiempo a satisfacer los objetivos de interés pu´blico. El Comité considera la plena realizacio´n del 11. 3. servicio universal como un requisito ba´sico de la sociedad de la informacio´n europea. La convergencia brinda formas nuevas de alcanzar este objetivo, permitiendo el fa´cil acceso a un mismo servicio a través de diferentes redes e interfaces de usuario. Por cuanto se refiere a las definiciones, la 11. 4. convergencia presenta una doble vertiente: por un lado, reduce la necesidad de definir el servicio universal como ligado a una tecnologı´a especı´fica; por otro, sobre todo en lo que se refiere a la proteccio´ n de los datos, hace necesarias definiciones ma´s detalladas que las actuales. 11. 5. Numerosos objetivos del servicio pu´blico son de naturaleza tal que la responsabilidad de los mismos habra´ de ser asumida por todos los operadores de modo uniforme y equitativo. El Comité de las Regiones considera también importante que en el futuro se amplı´en las obligaciones de servicio universal de tal modo que incluyan, por lo menos, dos verdaderas alternativas en competicio´n. Desde el punto de vista de las regiones, continuara´n siendo muy necesarias las redes de radiodifusio´n pu´blica, pero estas mismas redes podrı´an ser utilizadas por un nu´mero cada vez mayor de proveedores de servicios. 11. Pregunta 6: Garantizar los objetivos de interés pu´ blico a la luz de la convergencia 11. 1. el Libro Verde son, entre otros: Los objetivos de interés pu´blico que contempla — servicio universal, es decir, disponibilidad universal de unos servicios definidos a un precio asequible; 11. 6. El Comité de las Regiones desea llamar especial- mente la atencio´ n de la Comisio´n sobre la contradiccio´ n que existe en los sectores afectados por la convergencia entre la libre competencia y las obligaciones de servicio universal, y espera que en este a´mbito puedan establecer- se definiciones efectivas. A tı´tulo de ejemplo, a algunos operadores se les imponen obligaciones regionales, mientras que otros pueden, con toda libertad, concen- trarse en los mercados mejores y ma´s lucrativos. Una C 373/32 ES Diario Oficial de las Comunidades Europeas 2. 12. 98 alternativa serı´a aprovechar en mayor medida y de forma sistema´tica los instrumentos de polı´tica regional, como los fondos estructurales, para garantizar una amplia cobertura del servicio universal, en cuyo caso se podrı´a decidir a nivel regional lo que significa el servicio universal en cada regio´ n. Pueden encontrarse ejemplos de realizacio´ n del servicio universal con ayudas de los fondos estructurales al menos en los paı´ses de la cohesio´n y en las regiones suecas del Objetivo 6. Los sistemas fiscales actuales podrı´an moderni- 11. 7. zarse para integrar mejor en ellos los sectores afectados por la convergencia con el fin de utilizar fondos pu´blicos para cumplir las obligaciones de servicio universal y crear puestos de trabajo alternativos. 12. Pregunta 7: Configuracio´ n futura de la reglamenta- cio´n 12. 1. El Comité de las Regiones coincide con la Comisio´n en que es necesario replantear las normas. El Libro Verde presenta los distintos niveles de reglamenta- cio´n desde varios puntos de vista. La cuestio´n principal reside tal vez en dilucidar si se debe regular primordial- mente en funcio´ n del medio técnico utilizado para ofrecer los servicios (red de datos, radio, teléfono, televisio´ n, etc. ) o del contenidos de los mismos, en cuyo caso los principios relacionados con, por ejemplo, la proteccio´n de los datos, el contenido, los derechos de autor e incluso el comercio y la defensa de los consumidores deberı´an ser, en la medida de lo posible, independientes de los medios de transmisio´n. El Comité de las Regiones considera que, con la ra´pida evolucio´n de la convergencia, una reglamentacio´ n centrada princi- palmente en la tecnologı´a utilizada para ofrecer los servicios esta´ queda´ndose obsoleta. En la mayorı´a de los Estados miembros, la 12. 2. reglamentacio´n existente se sustenta en premisas histo´ri- cas y en parte obsoletas. En el proceso de elaboracio´ n de la reglamentacio´ n habrı´an de tenerse en cuenta, como ya se ha hecho en algunos casos, los efectos de la convergencia. Resulta evidente que cada Estado miem- bro, por su lado, procurara´ la solucio´ n mejor y ma´s efectiva en funcio´ n de su propia cultura administrativa. 12. 3. El Comité de las Regiones considera que para garantizar un desarrollo fluido y equilibrado se necesita todavı´a un enfoque regulador comu´n por lo que se refiere, por ejemplo, a la atribucio´n de frecuencias y la concesio´ n de licencias, y que los niveles actuales de administracio´ n son en principio adecuados para ello. No deberı´an ponerse obsta´culos a la posibilidad de las autoridades locales y regionales de adoptar decisiones, por ejemplo sobre los operadores de servicios a través de las redes de televisio´ n por cable, dado que son ellas quienes mejor conocen las necesidades de los consumidores. 13. Pregunta 8: Aspectos internacionales de la conver- gencia 13. 1. El Comité de las Regiones considera que la incidencia de las nuevas medidas de reglamentacio´ n a efectos de la competitividad de Europa sera´ mı´nima, puede que incluso negativa, si dichas medidas no se aplican a escala mundial. 13. 2. A este respecto, el Comité de las Regiones insta a la Comisio´ n a que, cuando se disen˜en las eventuales medidas suplementarias, se tenga particularmente en cuenta la importancia fundamental de los operadores locales y regionales en la realizacio´n de la sociedad de la informacio´n europea. Esta opinio´n ha sido argumenta- da en varios dicta´menes del Comité sobre la sociedad de la informacio´n. 13. 3. Por consiguiente, la cooperacio´n entre las regio- nes de la UE y las regiones de los paı´ses de Europa Central y Oriental y el apoyo a tales actividades son formas muy importantes de animar a estos paı´ses a aprovechar las oportunidades que les brinda la convergencia. 14. Pregunta 9: Principios y posibles opciones a la luz de la convergencia 14. 1. El Comité de las Regiones cree que la convergen- cia sentara´ unas bases totalmente nuevas para la regla- mentacio´n en los an˜ os venideros, y al mismo tiempo restara´ justificacio´n a la actual reglamentacio´ n sectorial. El Comité de las Regiones desea asimismo 14. 2. sen˜alar que existen varios otros mecanismos reguladores en la Comunidad que tienen importantes repercusiones sobre la convergencia y que sin embargo no se mencionan en el Libro Verde. El ma´s importante de ellos es, por supuesto, la fiscalidad. 14. 3. El Libro Verde concluye presentando tres opcio- nes para el desarrollo de la reglamentacio´n, dado que se considera que la convergencia requiere la adaptacio´ n del marco reglamentario existente: a) procurar apoyarse en los marcos reglamentarios actuales, y si procede, ampliarlos, ma´s que propiciar la creacio´ n de otros nuevos; b) elaborar un nuevo modelo reglamentario para nume- rosos servicios en lı´nea e interactivos, que coexistirı´a con los aplicados actualmente a las actividades tradicionales de telecomunicaciones y radiodifusio´n; c) intentar crear un marco global que permita aplicar enfoques reglamentarios similares en los tres sec- tores. 14. 4. En cuanto a la radiodifusio´ n pu´blica, el Comité de las Regiones observa que no existe justificacio´n alguna para transferir a la Comunidad las competencias decisorias que actualmente poseen las autoridades nacio- nales y, en ciertos casos, regionales. 2. 12. 98 ES Diario Oficial de las Comunidades Europeas C 373/33 14. 5. Una parte considerable de la legislacio´ n actual, o por lo menos de los principios en que ésta se sustenta, es directamente aplicable a servicios electro´ nicos en a´mbitos como los derechos de propiedad intelectual, la defensa de la intimidad, etc. Del mismo modo, las normas de proteccio´n al consumidor en el comercio electro´nico no difieren significativamente de las existen- tes en otros a´mbitos. Bruselas, el 17 de septiembre de 1998. 14. 6. la mejor Para el Comité de las Regiones, solucio´n serı´a una combinacio´n del primer y el segundo planteamiento, a saber: crear el nuevo marco reglamenta- rio para numerosos servicios en lı´nea e interactivos, que coexistirı´a con los aplicados actualmente y que deberı´a seguir apoya´ndose en ellos. El Presidente del Comité de las Regiones Manfred DAMMEYER Dictamen del Comité de las Regiones sobre el tema «La importancia para las regiones del comercio libre de impuestos intracomunitario» EL COMITÉ DE LAS REGIONES, (98/C 373/06) vistas las Directivas del Consejo 91/680/CEE (1) de 16 de diciembre de 1991 y 92/12/CEE (2) de 25 de febrero de 1992 sobre la supresio´n de las ventas libres de impuestos en el interior de la UE a partir del 30 de junio de 1999; vista con arreglo al cuarto pa´rrafo del artı´culo 198C del Tratado CE, la decisio´n de la Mesa de 12 de marzo de 1998, de elaborar un Dictamen de iniciativa al respecto y de encargar a la Comisio´n de Empleo, Polı´tica Econo´mica, Mercado U´ nico, Industria y PYME (Comisio´n 6) la preparacio´n de los trabajos en este asunto; visto el Documento de trabajo de la Direccio´ n General de Investigacio´n del Parlamento Europeo, de octubre de 1997, sobre las consecuencias econo´ micas y sociales de la supresio´ n de las ventas libres de impuestos en la UE (3); vistas las conclusiones de la audiencia pu´blica del PE sobre el comercio libre de impuestos celebrada el 29 de octubre de 1997; vista la Resolucio´ n del PE de 3 de abril de 1998 sobre la supresio´n de las ventas libres de impuestos (4); visto el proyecto de Dictamen (CDR 109/98 rev. ) aprobado por la Comisio´n 6 el 20 de julio de 1998 (ponente: Sra. McCarthy-Fry; coponente: Sr. Cummins); considerando que el Comité de las Regiones ya destaco´ en su dı´a la importancia de las infraestructuras turı´sticas y de transportes para las regiones, entre otros, en los siguientes (1) DO L 376 de 31. 12. 1991. (2) DO L 76 de 23. 3. 1992. (3) Documento de trabajo de la Direccio´n General de Investigacio´n del Parlamento Europeo, de octubre de 1997, sobre las consecuencias econo´ micas y sociales de la supresio´ n de las ventas libres de impuestos en la UE (ref. PE 167. 048, W-30). (4) Resolucio´n del Parlamento Europeo de 3. 4. 1998 (ref. PE 268/233)


title: Special Report No 13/98 concerning the audit of the use of risk analysis techniques in customs control and the clearance of goods accompanied by the replies of the Commission (pursuant to Article 188c(4), second subparagraph, of the EC Treaty)

eurovoc_concepts:
customs formalities
customs inspection
customs regulations
import policy
report

formats: html pdf print

text: 3. 12. 98 EN Official Journal of the European Communities C 375/3 SPECIAL REPORT No 13/98 concerning the audit of the use of risk analysis techniques in customs control and the clearance of goods accompanied by the replies of the Commission (pursuant to Article 188c(4), second subparagraph, of the EC Treaty) (98/C 375/02) CONTENTS Paragraph reference Page 1. INTRODUCTION. 1. 1 — 1. 3 2. THE NEED FOR RISK ANALYSIS. 2. 1 — 2. 6 3. WHAT IS RISK ANALYSIS?. 3. 1 — 3. 2 4. COORDINATION OF RISK ANALYSIS ACTIVITIES TO DATE. 4. 1 — 4. 2 5. THE COURT’S INQUIRY. 5. 1 — 5. 6 6. FINDINGS. 6. 1 — 6. 55 General findings. 6. 2 — 6. 7 Specific findings. 6. 8 — 6. 55 Use of filtering systems. 6. 14 — 6. 34 Random controls. 6. 21 — 6. 22 Effectiveness of filters. 6. 23 — 6. 28 Rate of controls effected under filtering systems. 6. 29 Simplified procedures under a filtering system. 6. 30 — 6. 31 Strengths and weaknesses of filtering systems. 6. 32 — 6. 34 Post import controls and risk analysis. 6. 35 — 6. 55 National control plans. 6. 46 — 6. 47 Post import control problems. 6. 48 — 6. 50 Test sample of customs declarations matching notices issued pursuant to the mutual assistance arrangements. 6. 51 — 6. 55 7. CONCLUSION. 7. 1 — 7. 6 4 4 6 6 6 7 7 8 8 9 9 10 10 10 11 12 12 12 13 Replies of the Commission. 15 C 375/4 EN Official Journal of the European Communities 3. 12. 98 1. INTRODUCTION 1. 1. The Community Budget is part financed by customs duties and agricultural levies, known as ‘Traditional own resources’. For 1997 the budget estimate for traditional own resources was ECU 14,2 billion, approximately 17,7 % of the total budget. Responsibility for the collection of these resources is devolved to the Member States (1). The front line collection is carried out by the customs services of the 15 Member States. In addition to the collection of own resources these customs services are responsible, among other things, for the implementation of economic policy measures, the protection of the Community from imports of prohibited or dangerous goods and illegal drugs, monitoring trade in endangered species under the CITES (2) convention and the control of exports which give rise to charges on the Community budget under the common agriculture policy. intended 1. 2. The completion of the single market on 1 January 1993 was accompanied by the coming into force of the Community Customs Code, which was established by Council Regulation (EEC) No 2913/92 of 12 October 1992 (3). The Code, together with its implementing provisions (4), was to consolidate existing Community customs regulations, one of whose objectives is to guarantee a uniform application of customs legislation the Community. This, and subsequent amending legislation, lay down in specific terms the nature of controls to be exercised by the customs authorities in the protection of the Community’s financial interests and is designed to ensure the correct application of customs legislation. throughout Combined Nomenclature TARIC (5) containing in excess of 30 000 product positions many of which comprise a number of different duty rates dependent on the country of origin of the product. Customs legislation, in so far as it applies to specific goods, is constantly being updated by the amendment of duty and levy rates and the imposition of anti-dumping duties and tariff quotas. All these factors, together with the objective of traders to maximise their profits, combine to ensure that the timely collection of the correct duties and levies are ‘at risk’. 2. THE NEED FOR RISK ANALYSIS 2. 1. Given these operating circumstances and the will in all Member States to reduce the cost of public services, the need to introduce efficiency measures in customs control while ensuring that these services remained effective in protecting the Community’s interests became obvious. the this end and because of 2. 2. To imminent commencement of the single market on 1 January 1993, the European Institute of Public Administration of Maastricht carried out, at the request of the Commission, a study on 1992 and the organisation of Member States’ and Community customs administrations. The Customs Questions Committee (6) agreed that the recommendation of the study to improve the working methods of the customs services deserved more consideration. An ad hoc group of experts set up to pursue this question, concentrated its efforts on the use of risk analysis in customs control. 1. 3. To put the role of the European Union’s customs services into perspective, it is necessary to understand the nature of the environment in which they are required to operate. Their work is dictated by Community regulations underpinned in each of the Member States by national legislation and instructions. They are required to process each year some 30 million import declarations, a similar volume of export declarations and some 20 million Community transit operations. They apply the 2. 3. The Ecofin Council approved, on 23 November 1992, the use of risk analysis to target financial controls. It asked the Commission to adopt, before the end of 1993, measures to introduce the principle of targeted-risk audits to all sectors subject to controls. However, the Community Customs Code and implementing provisions only provided for the use of risk analysis techniques in the control of goods imported under simplified customs procedures by air or by sea. The regulations governing the monitoring of agriculture its (1) Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the European Communities’ own resources (OJ L 293, 12. 11. 1994, p. 9). (2) Convention on International Trade in Endangered Species (CITES). (3) OJ L 302, 19. 10. 1992. (4) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11. 10. 1993, p. 1). (5) Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature on the Common Customs Tariff (OJ L 256, 7. 9. 1987, p. 1), latterly amended by Commission Regulation (EC) No 2086/97 of 14 November 1997 amending Annex I to Council Regulation (EEC) No 2658/87 (OJ L 312, 14. 11. 1997, p. 1). (6) The Customs Questions Committee is composed of the heads of the customs administrations in the Member States and the Director-General of DG XXI. 3. 12. 98 EN Official Journal of the European Communities C 375/5 products receiving refunds at export (7) also require the use of risk analysis techniques if examination rates fall below 5 %. risk analysis or express the desire that the Community customs services ‘act as if one’. The most significant of these are the following: 2. 4. In addition, there is one legislative imperative on customs authorities to use risk analysis techniques in determining how and where to exercise their control mandates: Decision No 210/97/EC of the European Parliament and of the Council of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000) (8) which arose out of the pilot action Customs 2000 initiated in December 1993 when the heads of the customs administrations in the Member States stated improve their cooperation between the customs services to implement controls and procedures of equivalent effectiveness at every point of the external border of the Community customs territory; the decision stated: intention to ‘The action programme shall be called the “Customs 2000 Programme” and shall be implemented for the period 1 January 1996 to 31 December 2000’. (Article 1(2)). ‘The common framework of objectives provided for in Article 1(3) within which the Commission and the Member State shall establish plans and priorities in order to define and carry out coordinated action to ensure that customs action matches the needs of the Community’s internal market, shall aim to: 1. guarantee that Community law is applied in such a way as to achieve equivalent results at every point of Community customs territory in order to: —. — protect the Community’s interests, particularly its financial interests;. ’ (Article 4). ‘In accordance with the objectives defined in point 1 of Article 4, the Member States and the Commission shall:. 4. in order to achieve these objectives, adjust working methods, equipment and materials so as to reinforce the effectiveness of controls; foster in particular the development of targeting, risk analysis and a posteriori auditing techniques and where necessary, determine the nature of controls to achieve equivalent results;. ’ (Article 5). (a) the communication from the Commission to the European Parliament and the Council (9) outlining an action plan for transit in Europe; (b) Council resolution of 23 November 1995 on the computerisation of customs transit systems (10); (c) Council Regulation (EC, Euratom) 2988/95 (11) on the protection of the Community financial interests; (d) Council resolution of 25 October 1996 on the simplification and rationalisation of the Community’s customs regulations and procedures (12); (e) the Commission replies to observations made by the Court in its 1993 and 1996 Annual Reports (13); (f) the European Parliament resolution of 25 November 1995 (14); (g) ‘second report on the operation of the inspection traditional own resources’ 11 arrangements for December 1997 (15); (h) Council resolution of 18 December 1997 (16) setting out priorities for cooperation in the justice and home affairs field for the period 1 January 1998 to the date of entry into force of the Treaty of Amsterdam. 2. 6. All the documents listed in paragraph 2. 5 stress the need for using state-of-the-art customs techniques and more effective working methods such as information technology, risk analysis and targeted control using risk profiles, common and coordinated risk management policy, example harmonised qualitative and quantitative control by degree of risk, and advanced audit systems. They insist on the requirement that national customs services act as if they were one. Member States are invited to cooperate closely and to coordinate their efforts with a view to attaining these common objectives. The Commission notes that there is a for 2. 5. However, several Community documents and pronouncements either encourage or exhort the use of (7) Council Regulation (EEC) No 386/90 of 12 february 1990 on monitoring carried out at the time of export of agricultural products receiving refunds or other amounts (OJ L 42, 16. 2. 1990, p. 6). (8) OJ L 33, 4. 2. 1997, p. 24. (9) OJ C 176, 10. 6. 1997, p. 3. (10) OJ C 327, 7. 12. 1995, p. 2. (11) OJ L 312, 23. 12. 1995, p. 1. (12) OJ C 332, 7. 11. 1996, p. 1. (13) OJ C 327, 24. 11. 1994, p. 295 and OJ C 348, 18. 11. 1997, p. 39. (14) OJ C 308, 20. 11. 1995, p. 57. (15) COM(97) 673 final, 11. 12. 1997. (16) OJ C 11, 15. 1. 1998, p. 1. C 375/6 EN Official Journal of the European Communities 3. 12. 98 lack of homogeneity in the inspection techniques from one Member State to another and expresses its belief that the development of risk analysis methods may remedy this state of affairs. Under the Customs 2000 programme it hopes to draw up Community-wide ‘risk profiles’. For some customs regimes it will ask Member States to make systematic use of risk analysis methods in their control measures. 3. WHAT IS RISK ANALYSIS? 3. 1. Risk analysis may be defined as a systematic process of making decisions based on structured collection and analysis of information, structured risk identification and analysis to target intervention at the most serious risks in and to evaluate how effective the targeting minimising or eliminating the risks. Alternatively, risk analysis is a system for the identification and use of appropriate management information, in a consistent and transparent manner, identify, document and assess risk. The system should lead to the minimisation of risks by coordinating control efforts to which priorities have been assigned. It should include performance information to monitor progress and allow effective review of the entire system. comprehensively to is 3. 2. Any system of risk analysis must adhere to certain fundamental principles if it is to meet the objectives set out in the aspirations of the European Parliament, the Council, the Commission and the heads of customs administrations (see paragraph 2. 5). Such principles are: (a) the context within which risk analysis operates must be clearly defined as the customs territory of the European Union as a single market. This implies that fragmented nature of Community customs the administrations must be acknowledged and steps must be this with taken appropriate coordinating actions; counterbalance to the single market, risks (b) because of the freedom of movement given to goods within the Community as a whole as well as purely local risks must be identified. Risk identification depends very significantly on the ease with which information and other worthwhile intelligence is shared between all the affected services; faced by Member States and analysis work must be coordinated to avoid unnecessary duplication and waste of valuable resources; (d) the relative priority of the risks identified needs to be determined so that uniform treatment of these risks can be effected at all points of the territory, with sufficient resources being dedicated to eliminating those risks of greater impact to Community own resources; (e) finally, no structured system would be complete without an effective monitoring and review process to ensure that all pertinent information, underlying the assumptions and decisions is accurate, up-to-date and relevant. Such monitoring must be carried out across the customs services of the Community, in a spirit of cooperation. The review must use information feedback from the process and lead to updating the analysis and prioritisation of control work. taken, 4. COORDINATION OF RISK ANALYSIS ACTIVITIES TO DATE 4. 1. The ad hoc group of experts, referred to in paragraph 2. 2, commenced work on the question of risk analysis the Commission services and with contributions from most Member States, this group produced guidelines on risk analysis to be used across the Community. in March 1991. With the help of 4. 2. Draft guidelines were presented to the Commission by the group in February 1993. Before completion of the guidelines, a number of drafts were made available to Member States, which were encouraged to implement them as they stood. Non-binding guidelines were issued to all Member States in October 1997. The guidelines are to be the focal point of a pilot project to be conducted in six Member States until 31 December 2000. 5. THE COURT’S INQUIRY 5. 1. The Court’s inquiry focused on the use of risk analysis in customs controls exercised in the physical inspection of goods and documentary checking of import declarations which affect the Community’s own resources. (c) access to the information of risks identified must be ensured Community wide so that adequate and coordinated risk analysis can be carried out. Any results of analysis work carried out in individual Member States should be shared with all other 5. 2. Despite the absence of an all-encompassing statutory basis for using risk analysis, the Commission has advocated the use of risk analysis in customs controls, because ‘it is materially impossible for national customs administrations to carry out physical inspections and documentary checks on all consignments of 3. 12. 98 EN Official Journal of the European Communities C 375/7 goods’ (17). Further, as it is traders and not their goods which perpetrate fraud, risk analysis focused on traders is an important consideration. The Court considered that some six years after starting the risk analysis programme and four years after the opening of the single market the state of implementation of risk analysis techniques in the Member States needed to be audited. 5. 3. Using as a model the components of a risk analysis system set out in paragraph 3. 2, the inquiry focused on the methodologies adopted in eight Member States to identify and protect the Community’s own resources from risks. The inquiry also examined the controlling and coordinating role of the different services within the Commission. It also sought to focus on the management and effectiveness of the techniques employed, the use to which sources of intelligence are put and the extent of feedback mechanisms in place. Where formal risk analysis techniques were not in use, the inquiry attempted to in assess protecting the Community’s financial interests. the effectiveness of alternative methods 5. 4. In the eight Member States visited (Belgium, Denmark, Germany, Spain, France, Italy, the Netherlands and the United Kingdom) the Court sought information on: (a) national control policies and instructions and assessed the extent to which risk analysis is used; (b) the role played by national customs computer systems in the selection of customs declarations for special examination. This included the systems’ ability to isolate testing transactions by use of profile (filtering); (c) the information sources and methodology used in the collection of risk data; (d) the methodology used to analyse the risk data provided and assign resources to counterbalance the highest risks; and (e) the systems in use to distribute risk details to outfield customs staff and to obtain feedback on the use of this data. 5. 5. The Court the methodology in a number of customs offices in each Member State visited. application of tested the 5. 6. The Court selected a sample of information notices issued by the Commission to Member States under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance (18), to assess the use made of these notices by Member States and the extent to which they are made available to operational customs staff. 6. FINDINGS 6. 1. The Court acknowledges that a number of Member States are wholly committed to and supportive of attempts being made to develop a Community-wide risk analysis methodology for use in customs control. The findings presented in this report should assist in these efforts. General findings 6. 2. In most Member States the need for using risk analysis techniques is recognised. Operational staff have reasonable access to information on risks. However, in most instances this information is not analysed and used in an adequate way to ensure that resources are allocated to the areas of highest risk. 6. 3. Apart from the communication of information on detected fraud cases through the mutual assistance provisions, of communication to ensure that information or intelligence on common risks are shared between the Member States and the Commission. structured there lines are no information 6. 4. Mutual assistance is used by the Member States essentially for a posteriori controls of customs transactions. It is only used exceptionally by the customs services as a source of information of potential risks in current or future imports. the Commission 6. 5. While, formally acknowledge that ‘people defraud, goods don’t’ risk analysis at present focuses nearly exclusively on risky goods. However, there is no significant effort throughout the Member States to coordinate the identification of guidelines (17) Written question No 951/96 by Viviane Reding to the Commission. Problems with customs checks (OJ C 322, 28. 10. 1996, p. 16). (18) OJ L 82, 23. 3. 1997, p. 1. C 375/8 EN Official Journal of the European Communities 3. 12. 98 risky goods. Even though traders and customs regimes are inherently more risk prone, there is no endeavour to concentrate risk analysis on traders or customs regimes. 6. 6. In most Member States the feedback process consisted of financial details of the amounts collected as a result of a posteriori controls. In most cases it was not possible to say if the controls giving rise to the collection of additional duties were carried out as a result of the risk analysis exercise, nor did data transmitted by the collection centres give details of the circumstances and specific risks which gave rise to the collection of additional duties. is In low. 6. 7. The extent of convergence of the level of physical and documentary controls carried out in the Member States three Member States national instructions provide that direct customs declarations are subjected to a 100 % documentation check, in one Member State visited no statistical data on documentary checks were available. In the other Member States visited, the level of documentary checks carried out varied from 17 % to 70 %. In a number of Member States it was not possible to determine precisely the level of physical inspections carried out on directly imported goods. Estimates made by the Court at the customs offices visited indicate that the level of physical checks carried out varied from 1,4 % to 10,3 %. 6. 11. Only in two Member States did the Court find evidence of on-going analysis of risks related to the importation of goods into the Community. In another Member State, although the system is said to operate on the basis of risk analysis, no evidence could be produced to support this. In a further three Member States there is ample distribution of information on risky goods, primarily under mutual assistance arrangements, but there is no real provision for analysis of the risks involved to ensure the targeting of those goods of major risk. 6. 12. In three of the Member States visited all customs declarations except those presented under simplified procedures must receive a documentary check before final clearance of import goods. In one of these, risk analysis is used to select declarations for physical and documentary checks at the time of clearance. Other declarations are subjected to ex post documentary checks. 6. 13. The very fact that 100 % checks are carried out in Member States purporting to use risk analysis in their control procedures calls into question the respective customs authorities’ confidence in the quality of the risk analysis carried out. According to the Commission ‘this constitutes an unwarranted obstruction to the flow of legitimate trade and places a disproportionate burden on the staff and budgets of customs administrations’ (19). Specific findings Use of filtering systems 6. 8. All the Member States visited would contend that they use risk analysis techniques in their customs control activities and support this contention with national control plans or instructions. However, the emphasis placed by them on the distinct risk areas of goods, traders and customs regimes, is variable. This variability in emphasis is further heightened by the different levels of central involvement in the risk management process. 6. 9. Responsibility for the performance of risk analysis is wholly devolved to local offices in four of the Member States visited, while the others had elements of local and central or regional input to the methodology. 6. 14. The alternative to 100 % checking of declarations is the use of filtering systems. These systems rely on the creation of filtering profiles or parameters and can only effectively be implemented in a computerised clearance in all the environment. Customs clearance systems Member States visited, have some filtering capability to determine whether selected declarations are subjected to physical or documentary control. In one Member State, however, only those customs offices connected to the computerised customs clearance system can make use of filtering information and even then control of the selected declarations is not mandatory. 6. 10. In most of the Member States the distinction between risk identification (see paragraph 3. 2(b)) and risk analysis (see paragraph 3. 2(c)) is not made. This lack of clarity, evident at central administration level, is carried down to operational level by the absence of clear national guidance or training. 6. 15. The degree of effectiveness, sophistication and reliability of the filtering systems in use in the Member (19) Written question No 951/96 by Viviane Reding to the Commission. Problems with customs checks (OJ C 322, 28. 10. 1996, p. 16). 3. 12. 98 EN Official Journal of the European Communities C 375/9 those transactions most prone States varies from one Member State to another. Filtering of customs declarations is effected by establishing profiles risk and of programming the clearance system to isolate those matching the profiles. Profile setting is the responsibility of the central customs administration in two Member States, while in a further five, local customs office have the facility to add profiles which deal with locally determined risks. to 6. 16. In one Member State, while the facility to set profiles centrally exists, it is not currently used for selection of imports for physical checks. A customs value limit criterion of greater than ECU 12 500 is set for documentary control. This criterion selects so many declarations as to render virtually local risk-based criteria, where they exist. Local criteria are not used in some offices; in others they are managed applying the principles set out in paragraph 3. 2. The pre-clearance of goods using commercial documents (20) before entry into the computerised system, may result in customs being unable to perform the checks required by the system. As a consequence, the control process may be rendered uneven. ineffectual 6. 17. The system in another Member State only allows profiles to be set using three out of eight valid parameter types. This restriction results in broad category selection with the consequence that very few national or central profiles are used. The system, comprising a registration and clearance module allows users of simplified procedures in the Member State to easily bypass a profile selection or any user to avoid being caught by a profile by clearing goods at a customs centre other than their home office. There is no coordination of locally set profiles with the result that homogenous control is not possible in the customs offices. 6. 18. A third Member State’s nationally set profiles are mainly designed to isolate declarations subject to customs control mandatory under Community regulations. Only local profiles are expected to be based on risk analysis. There is little coordination of locally set criteria, with the result of unequal treatment of declarations of similar risk in different customs offices. Risk analysis is not used in the regular revision and updating of locally established risk profiles. (20) Community Customs Code, article 76. 6. 19. The risk profiling system of another Member State, which is carried out by a central service, is concentrated mainly on risks associated with smaller irregular importers. A ‘customer’ based system is used for audit control of major traders. National profiles, which rarely give rise to mandatory physical inspections, allow local customs offices autonomy in setting the level of physical inspections and documentary control using local risk factors. 6. 20. The system in yet another Member State , which is centrally administered, uses predetermined, statutory risk criteria together with a mathematical algorithm (random factor) for physical control. On-going risk analysis is not used to update the profile criteria in use, as these are set in legislation and are of a general character. to select declarations Random controls recommend 6. 21. The Commission guidelines the integration of random controls in the overall risk analysis methodology as a means of detecting new or previously undetected risks. Only in three Member States was there evidence of elements of random selection of declarations for control. One Member State’s system by its nature incorporates an element of randomness in its selections. Local customs staff in another Member State are not encouraged to use random tests. 6. 22. Even the most rigorous risk-analysis system runs important risk factors may be the risk that new overlooked or that knowledge of the criteria in use may be discovered by potentially dishonest traders or agents. It is critical therefore that all risk analysis systems contain an element of randomness in their selection procedures. Effectiveness of filters focused 6. 23. The effectiveness of filters is very much determined by the quality of the analysis work which has gone into setting the profiles. The setting of profiles which are insufficiently selection of results declarations which are not inherently risky and as a consequence subvert the original intentions of the profile-setting exercise. Examples of this were cited above in relation to two Member States (see paragraphs 6. 15 and 6. 16). the in C 375/10 EN Official Journal of the European Communities 3. 12. 98 6. 24. To properly assess the effectiveness of the filtering process it is necessary that adequate and relevant data is available on which to base such an assessment. This means that information on the types of declarations selected by the filters, the results of the ensuing controls (value and circumstances) and an interpretation of this information must be fed back to the analysis service for inclusion in future profile exercises. 6. 25. In none of the Member States visited was there evidence of adequate feedback of the results of the filtering process. In two Member States local customs staff have the power to override nationally set profiles without the need to report the fact. As a consequence, national data and statistics on the effectiveness of filtering are unreliable. 6. 26. Where local customs staff carry out controls in response to local risk factors, there is generally no formalised mechanism for recording the factors for future local or national use. The system in two Member States has, outside the ‘risk analysis’ system, provision for the recording of incidence of locally selected controls. It also provides for feedback of the results of serious fraud or irregularity cases. 6. 27. In one customs office in a Member State, ECU 22,5 million in additional duties was recovered in respect of underdeclarations which had initially been cleared, under the risk-analysis system, without check. The balance of ECU 15 million recovered arose from declarations selected by the system as being risky. The Court is concerned that such a significant sum could be collected from declarations initially deemed to be ‘low risk. ’ Simplified procedures under a filtering system input trader (DTI) using 6. 30. Under simplified clearance procedures the use of filtering systems is problematic for the exercise by customs authorities of the right to physically inspect goods. In the first instance, the simplified procedure of direct electronic data interchange, only allows the customs authorities a short time in which to indicate a desire to carry out physical inspection of the goods before they are removed from customs control. The procedure permits customs authorities to block the removal of goods. In practice, the pressures on operational customs officials to carry out controls, often in geographically remote locations, present logistical problems. On the other hand, physical controls on imports by traders with approval to use period entry systems, i. e. one global monthly declaration of all goods imported in a given month, are at best difficult. Post import control of these traders is the only possible option. In one Member State national instructions, in use 6. 31. for a number of years, require that risk analysis be used in the control of importations by large traders using simplified procedures. However, the Court found that the selection of is carried out on a daily ad hoc basis without any obvious use of risk analysis techniques. importations for on-the-spot control Strengths and weaknesses of filtering systems 6. 28. In all cases, the absence of adequate feedback to central administrations means that these administrations are unable to confirm that a truly homogenous coverage of customs control exists within their own customs areas, let alone ensure such homogeneity at Community level. In principle, filtering systems provide a basis for 6. 32. adequate controls on the Community’s own resources. However, this is only the case when they are carried out with appropriate analysis of identified risks and where there is reasonable autonomy in local offices to hone the outputs of such systems. Rate of controls effected under filtering systems 6. 29. It was not possible to obtain a breakdown of the rate of controls effected in all of the Member States visited, either generally or by traders or by risky goods. the in particular, 6. 33. The effectiveness and efficiency of the filter systems in the Member States is lessened by a number of factors, coordinated transnational profiles, the absence of real analysis of risks in many areas, the absence of feedback on the results of controls, the inadequacies of certain computer systems and in some instances the lack of understanding of the purposes and objectives of a targeting system. In one case the Court noted the use of a risk profile declaration lack of 3. 12. 98 EN Official Journal of the European Communities C 375/11 where the maximum amount of duty had been paid, rather than those where preferential rates were claimed. 6. 34. These shortcomings can result in: (a) risky goods or traders not being identified because of inadequate feedback; (b) real risks not being properly attended to because of a swamping of filter hits by use of blanket criteria, for example value limit (see paragraph 6. 15); (c) traders bypassing, either accidentally or deliberately, filter controls arising from inflexible computerised systems and procedures (see paragraph 6. 16) and (d) inconsistencies in the treatment of like risks not only across the customs territory but within individual Member States. This can arise from the use, as local profiles, of risk factors which should have been regarded as of national or even Community importance — as in the two Member States where there is no coordination of the risk criteria used between customs offices. Post import controls and risk analysis 6. 35. At a national level appropriate risk ratings of traders is of primary importance in the effective control of Community own resources. 6. 36. It is clear from the DAS audit work carried out by the Court in all Member States in recent years that a significant level of own resources is paid by a small number of large traders in all the Member States. Many of these traders make their customs declarations on a deferred monthly basis, using the period entry system. The Commission guidelines advocate the use of risk analysis techniques in the selection of traders for control. 6. 37. All Member States visited use post clearance control visits to supplement controls carried out at the time of importation or, for the control of traders using simplified procedures. 6. 39. The national control plan of one Member State’s customs service provides for the use of risk analysis in post import control work. This work is carried out by a national and regional inspection service in accordance with preselected financial limits. Although traders for control under the annual programmes are to be selected by using risk-analysis techniques, the criteria used in specific cases under review could not be provided to the Court. The Court noted that where post import controls carried out under these plans detect underpayment of duties the procedures in operation do not permit the control to extend to a current date, thus requiring a subsequent control under the next programme and may result in additional duties not being established at the earliest opportunity. 6. 40. In one Member State, the authorisation of traders to use simplified procedures is deemed to be determined under risk analysis conditions, using all recorded fiscal knowledge of the trader. National instructions require an annual control visit (an audit) to be carried out in every instance and include provision for extraordinary visits if deemed necessary. Risk analysis is not formally used to select the traders for extraordinary visits. 6. 41. Control plans in one Member State provide for the selection of traders for post import controls on the basis of potential revenue loss. A system based on quantified revenue at risk is designed to give assurance in terms of ‘confidence that any gap between what is intended to happen and what does happen is acceptable’. The system, which targets the traders and customs regimes of greatest risk, has been examined in a recent National Audit Institution review and as a consequence is currently being revised. The criticisms levelled at the system are that: risk is adjusted to give a desired level of audit work; it is inflexible; systems evaluations are incomplete; tests are insufficient; the training and guidance given under the system needs to instill a better understanding of auditing techniques and principles; resourcing is static and does not reflect risks, and other competing objectives of the customs administration may result in a reduction in the achievement of the assurance objective. 6. 38. In one Member State, the annual control plan for the valuation and accounting control service is not based on formal risk analysis. The national standards set for the level of inspections are not being met. 6. 42. Customs control plans for period entry traders in another Member State are required to be formulated using formal risk analysis procedures. In most cases this C 375/12 EN Official Journal of the European Communities 3. 12. 98 is done, although some inconsistency was detected in a number of offices visited. Post import control problems 6. 43. In a further Member State, although the national control plan requires the use of risk analysis in selecting traders for control, there was little evidence of a formal risk-analysis approach. In the customs offices visited, local knowledge of traders was applied in the selection process, but in an informal way. is system faced. The 6. 44. A post import control system is widely used by the customs authorities in one Member State to counter the risks characterised by a computer-assisted risk selection process using predefined risk factors. An annual plan of trader audits is produced. The Court noted however, that the data on which the risk analysis is based were not kept up to date and that different levels of initial risk assessment are made for new traders depending on which customs region makes the assessment. For the regions visited on audit, the Court noted that the level of audits planned was not being achieved and that the results of previous audits were generally not being used to update the risk factors in the planning process. 6. 48. The Court has already reported on post import controls in the Member States in its report on the 1993 financial year. This report notes that a number of Member States are using risk analysis in determining their control plans. 6. 49. The Court finds that five years later there is little progress in the use of risk analysis to target those risky traders. In fact, even in those Member States where there is formal expression given to the use of risk analysis, the findings above indicate that there is urgent need for a more formalised targeting in this area. 6. 50. In many cases the risk criteria are adjusted to match a predetermined resource allocation. Rather, under a proper risk-analysis system risks should, as stated in the preamble, be identified, assessed and prioritised before the allocation of resources. Test sample of customs declarations matching notices issued pursuant to the mutual assistance arrangements 6. 45. It is not clear how the procedures in use in the Member States visited to ensure the selection of risky traders in the annual audit plan, are capable of identifying traders who, although they have significant customs transactions, clear their declarations at different customs points both within in neighbouring Member States. the country and 6. 51. In all cases, the Member States carry out a retrospective examination of transactions matching the notices and put in place post clearance recovery procedures where appropriate. However, in relation to the use of this information as a basis of on-going risk analysis the Court’s findings are more varied. National control plans 6. 46. A precondition for the creation of a homogenous approach to customs control throughout the Community is the existence of consistent national control plans. 6. 47. Although all the Member States have national control plans, strategies or instructions, only in three Member States was there evidence of formal national control planning. Despite this, it was evident from the Court’s audit, that the diversity of control practices found arises from the absence of adequate coordination at a central level of the local or regional inputs to the planning system. is widespread distribution of mutual 6. 52. There assistance information notices to customs offices in three Member States. However, in each of these three Member States, customs officials at these offices must rely on their memories to target declarations matching the criteria involved. In one system, the declarations are subject to documentary check and under the random selection mechanism integrated into the system each declaration made has a chance of being selected for physical examination. 6. 53. In three other Member States some analysis is carried out on the detail of the information notices, to determine whether national profiles should be set in the declarations’ filtering system. 6. 54. In another Member State mutual assistance information is not used to create national profiles. Selective distribution of the information is carried out, but not on the basis of risk analysis. 3. 12. 98 EN Official Journal of the European Communities C 375/13 6. 55. One of the Member States visited only issues mutual assistance notices to customs offices where there has been a past history of affected transactions. Thus this information is not available for future determination of risks in all the regions. initiated. Alternatively, some integration of customs administrations by creating common specialised units or services at Community level for example planning and control activities, may improve coordination among Member States (see paragraph 6. 2). 7. CONCLUSION that 7. 1. The aspirations of the European Parliament, the Council, the Commission and the heads of customs administrations the Community act as one by taking coordinated action to achieve equivalent results in the Community customs territory, by use of effective, efficient and homogenous application of Community rules are far from being met (see paragraphs 6. 2 and 6. 6). the customs services of 7. 2. While there is a widespread willingness to further the use of risk analysis in the customs services, the lack of coordination in particular on the determination of risky goods and circumstances renders ineffectual a good deal of the control work being undertaken at local level (see paragraphs 6. 4, 6. 14 to 6. 19). 7. 3. There was sufficient evidence to confirm that much information on risky subjects is being passed out to the frontline of the customs services. However, in the absence of really effective analysis of the relevance and potential of these risks for the individual frontier posts, the availability of this large mass of information does nothing to improve the direction of the control effort available (see paragraphs 6. 9, 6. 32 and 6. 50). 7. 4. There are as many manifestations of risk-analysis methodologies as Member States visited on this enquiry. While there may be common agreement on the need for a risk methodology and while the Commission’s guidelines give a good road-map for its implementation, present trends indicate an uncoordinated and uneven application of Community legislation (see paragraphs 6. 6, 6. 33(d), 6. 46 and 6. 49). 7. 6. There is still a considerable amount of work to be done to ensure there is an effective, efficient and homogenous risk-analysis system in operation in all the Member States. The Commission should: (a) ensure its guidelines are incorporated in binding regulations and framed to include the best possible protection to the Community. Community legislation governing all aspects of customs activity and control should be amended without delay to provide for mandatory use of risk-based methodologies and targeted controls; (b) ensure its services have adequate resources to provide for the effective coordination of meaningful analysis of all data for use in all Member States and in particular in the areas of goods and regimes at risk. In particular, the Commission should undertake the risk-analysis and consequential coordination of intra-Community regard control plans with transactions or traders operating in more than one Member State; to inappropriate legislative (c) take steps to ensure that in proposing any new draft customs legislation, it does not increase risks by or introducing unmanageable) The Commission must also ensure effective on-going oversight of national legislation introduced in the Member States, which in some instances gives effect to Community legislation, to ensure that this national legislation does not create additional risk; (burdensome requirements. (d) ensure that the activities of inspection and monitoring services are planned on a risk basis so as to contribute to the achievement of equivalent controls in all the Member States and to an acceptable level; its 7. 5. Five years after the coming into being of the single market and after six years of operation of the Matthaeus Programme (21), a greater amount of cohesion would be expected from the training and exchange programmes (21) Council Decision 91/341/EEC of 20 June 1991 on the adoption of a programme of Community action on the subject of the vocational training of customs officials (Matthaeus programme) (OJ L 187, 13. 7. 1991, p. 41). the many (e) take the actions necessary to incorporate into its guidelines and effective legislation innovative initiatives taken in the Member States, for example centralised analysis of products risks, analysis of regime risks, the use of freight intelligence units, and random selection using risk algorithms. It is essential that the best of these innovations are brought together to form a comprehensive protective barrier to the Community’s own resources; C 375/14 EN Official Journal of the European Communities 3. 12. 98 (f) require the harmonisation of the level of documentary checks carried out in the Member States. The Court noted that documentary checks varied from 17 % in two Member States to 100 % in three Member States. Clearly, using risk analysis in a 100 % checking environment is unnecessarily wasteful of resources and also imposes an additional distraction to the carrying out of the checks involved. Often post import controls interests suffer circumstances. The these in of harmonising controls, to place an even burden of control on all economic operators in the Union, must be stressed; (g) assist Member States to design more structured and scientific risk analysis systems, by the provision of expertise, coordination research facilities. training, and This report was adopted by the Court of Auditors in Luxembourg at its meeting of 16 and 17 September 1998. For the Court of Auditors Bernhard FRIEDMANN President 3. 12. 98 EN Official Journal of the European Communities C 375/15 REPLIES OF THE COMMISSION 1. INTRODUCTION Although the Court’s observations provide a clearer idea of customs controls, the conclusions it draws are based on how the customs union will be administered by the final phase of the Customs 2000 programme or even beyond. 1. 2. Member States do have a general obligation to undertake controls but they clearly also have an opportunity to assess the way in which such controls are carried out both in general and in specific cases. The Council has introduced rules governing control methods for agricultural exports, although they cover customs export procedures and are tailored to the needs of the EAGGF, for which they were designed. For only one product, bananas, are there rules specifying checks for the purposes of collection of import duties. Commission Regulation (EC) No 89/97 of 20 January 1997 introduced an Article 290a and Annex 38b to the implementing provisions laying down the methods of checking bananas entered for free circulation. The circumstances surrounding this Regulation are highly specific and its adoption cannot be interpreted as proof of a willingness on the part of the Member States to accept that this area be administered horizontally by Community legislation. 1. 3. The Customs 2000 decision defines the institutional environment in which national customs authorities are required to operate. Its objective is to establish a balance between the role of Community institutions and that of the Member States and to maintain this balance in a spirit of unity and partnership. The Commission will shortly present a report on the implementation and impact of the Customs 2000 programme to Parliament and the Council. 2. THE NEED FOR RISK ANALYSIS the Ecofin Council underlined the 2. 3. Although importance of risk analysis to target financial controls in 1992 it was not until 1996 that a framework was introduced for customs by the Customs 2000 decision. This covers the whole range of customs legislation the need to obviating, although not excluding, incorporate references to these working methods in the Customs Code. On modern control methods the Customs 2000 decision is quite categoric about the Commission’s role which is to support or encourage the measures to be worked out and implemented by the Member States (point 1 of Article 9). 2. 6. In 1997, in fulfilment of its assigned role, the Commission drew up guidelines for drawing up risk profiles. 6. FINDINGS structured to 6. 55. The 6. 1 lines of lack of communication and shared information between the Member States and the Commission is due to the fact that the customs union is not managed by a single customs administration and does not have an appropriate structure. The Commission’s 1997 guidelines were designed to encourage the convergence of working methods which, as the Court notes in its findings, is a future objective. National working methods are still heavily contingent on other factors including departmental organisation, staff training, availability of resources and computerisation of procedures. 7. CONCLUSION 7. 2. Computerisation of customs procedures will improve coordination. Member States are at different stages in this process. Development of transnational (New customs procedures computerised transit system) will help achieve the desired coordination but a system of identifying goods based on a nomenclature code must be retained. the NCTS such as Intensive unstructured transmission of all sorts of 7. 3. information a methodological problem which needs to be examined and customs offices to outlying is C 375/16 EN Official Journal of the European Communities 3. 12. 98 addressed. This might be done in the future within the appropriate forums responsible for implementing the Customs 2000 decision. schemes under 7. 5. Training and the exchange Matthaeus programme are designed to promote an open-minded approach and convergence of practice within customs services but will also encourage the eventual harmonisation of national working methods even though these are at present contingent on a number of other factors (see point 6). There would be no point in setting up specialised units at Community level unless they had an operational role. Such a role would be appropriate for a single customs administration but goes far beyond the objective of the partnership-based management tool recommended by Customs 2000. There would, however, be no reason why Member States might not consider setting up a joint operational structure of this kind between themselves. 7. 6. Our remarks on the limits inherent in the Customs 2000 decision (see introduction) also apply to the Court’s recommendation that the guidelines be made compulsory (point 7. 6(a)) and to the innovative initiatives in a number of Member States (point 7. 6(e)). On the question of documentary checks, which vary in scope from one Member State to another (point 7. 6(f)), a distinction must be made between full-scale controls and preliminary selection operations. The latter will have to continue to be carried out by customs officials as long as there is no computerised procedural environment. The Commission is very aware of the need to examine draft legislation for any risk it may entail (point 7. 6(c)). compiling its annual control programmes When identifying priority areas the Commission uses a number of objective criteria based on a risk analysis of the most sensitive customs and accounting procedures in terms of their impact on traditional own resources. As these are often followed up by further controls in the Member States they contribute to the achievement of equivalent controls in all the Member States to an acceptable level (point 7. 6(d))


title: Entschließung zum Klimawandel im Vorfeld der Konferenz von Buenos Aires (November 1998)

eurovoc_concepts:
climate change
environmental protection
international meeting
summit meeting

formats: html print


title: Lovgivningsmæssig beslutning med Europa-Parlamentets udtalelse om forslag til Europa-Parlamentets og Rådets direktiv om bekæmpelse af overskridelse af betalingsfrister i handelstransaktioner (KOM(98)0126 C4-0251/98 98/0099(COD)) (Fælles beslutningsprocedure - førstebehandling)

eurovoc_concepts:
claim
financial solvency
financial transaction
operating result
payment


title: Commission Regulation (EC) No 1985/98 of 17 September 1998 fixing the minimum selling prices for beef put up for sale under the invitation to tender referred to in Regulation (EC) No 1831/98

eurovoc_concepts:
award of contract
beef
intervention agency
meat processing industry
meat product
sale

text: L 256/16 EN Official Journal of the European Communities 18. 9. 98 COMMISSION REGULATION (EC) No 1985/98 of 17 September 1998 fixing the minimum selling prices for beef put up for sale under the invitation to tender referred to in Regulation (EC) No 1831/98 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 805/68 of 27 June 1968 on the common organisation of the market in beef and veal (1), as last amended by Regulation (EC) No 1633/98 (2), and in particular Article 7(3) thereof, Whereas tenders have been invited for certain quantities fixed by Commission Regulation (EC) No of beef 1831/98 (3); Whereas, pursuant to Article 9 of Commission Regulation (EEC) No 2173/79 (4), as last amended by Regulation (EC) No 2417/95 (5), the minimum selling prices for meat put up for sale by tender should be fixed, taking into account tenders submitted; Whereas the measures provided for in this Regulation are the Management in accordance with the opinion of Committee for Beef and Veal, HAS ADOPTED THIS REGULATION: Article 1 The minimum selling prices for beef for the invitation to tender held in accordance with Regulation (EC) No 1831/ 98 for which the time limit for the submission of tenders was 7 September 1998 are as set out in the Annex hereto. Article 2 This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 17 September 1998. For the Commission Franz FISCHLER Member of the Commission (1) OJ L 148, 28. 6. 1968, p. 24. (2) OJ L 210, 28. 7. 1998, p. 17. (3) OJ L 238, 26. 8. 1998, p. 3. (4) OJ L 251, 5. 10. 1979, p. 12. (5) OJ L 248, 14. 10. 1995, p. 39. 18. 9. 98 EN Official Journal of the European Communities L 256/17 ANEXO (cid:190) BILAG (cid:190) ANHANG (cid:190) PAQAQTGLA (cid:190) ANNEX (cid:190) ANNEXE (cid:190) ALLEGATO (cid:190) B(cid:246)LAGE (cid:190) ANEXO (cid:190) LIITE (cid:190) BILAGA Estado miembro Medlemsstat Mitgliedstaat Jq(cid:145)tor l(cid:146)kor Member State (cid:144)tat membre Stato membro Lidstaat Estado-membro J(cid:132)senvaltio Medlemsstat Productos Produkter Erzeugnisse Pqo(cid:152)(cid:149)mta Products Produits Prodotti Producten Produtos Tuotteet Produkter Precio m(cid:146)nimo expresado en ecus por tonelada Mindstepriser i ECU/ton Mindestpreise, ausgedr(cid:129)ckt in ECU/Tonne Ek(cid:145)wister pyk(cid:147)seir ejvqaf(cid:149)lemer se Ecu am(cid:145) t(cid:149)mo Minimum prices expressed in ECU per tonne Prix minimaux exprim(cid:130)s en (cid:130)cus par tonne Prezzi minimi espressi in ecu per tonnellata Minimumpr¶zen uitgedrukt in ECU per ton Pre(cid:135)o m(cid:146)nimo expresso em ecus por tonelada V(cid:132)himm(cid:132)ishinnat ecuina tonnia kohden ilmaistuna Minimipriser i ecu per ton Carne deshuesada (cid:190) Udbenet kød (cid:190) Fleisch ohne Knochen (cid:190) Jq(cid:146)ata wyq(cid:148)r j(cid:149)jaka (cid:190) Boneless beef (cid:190) Viande d(cid:130)soss(cid:130)e (cid:190) Carni senza osso (cid:190) Vlees zonder been (cid:190) Carne desossada (cid:190) Luuton naudanliha (cid:190) Benfritt k(cid:148)tt IRELAND (cid:190) Intervention flank (INT 18) (cid:190) Intervention forequarter (INT 24) UNITED KINGDOM (cid:190) Intervention flank (INT 18) (cid:190) Intervention forequarter (INT 24) 860 1 202 977 1 503


title: Entschließung zu der Mitteilung der Kommission "Europäische Kapitalmärkte für Kleine und Mittlere Unternehmen: Aussichten und potentielle Hemmnisse für ihre Entwicklung" (KOM(97)0187 C4-0433/97)

eurovoc_concepts:
capital market
financial market
industrial policy
investment
small and medium-sized enterprises
stock exchange
trade policy


title: WRITTEN QUESTION No. 2807/98 by Leo TINDEMANS to the Commission. Phare policy: protection of the interests of European experts

eurovoc_concepts:
Commission Delegation
EU programme
European official
civil servant
duties of civil servants
local government
power of implementation
project management


title: Resolutie over de situatie in Rusland

eurovoc_concepts:
Russia
economic recession
economic reform
institutional reform
market economy
political crisis
political reform


title: WRITTEN QUESTION No. 2816/98 by Carmen DÍEZ DE RIVERA ICAZA to the Commission. Sun screens

eurovoc_concepts:
consumer protection
cosmetic product
medical specialisation
product safety
skin disease
wind energy