FINAL REPORT. from the 15 th Special Meeting of the TRADE CONTACT GROUP (TCG) Date: 11 May 2010

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1 EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION CUSTOMS POLICY Customs policy and Electronic customs Brussels, 02 July 2010 TAXUD/A.1/mc-bk WORKING DOCUMENT TAXUD/A.1 (2010) FINAL REPORT from the 15 th Special Meeting of the TRADE CONTACT GROUP (TCG) Date: 11 May 2010

2 NOTE: All documents and presentations referred to in this meeting summary are available on CIRCA's interest group for the TCG: (1) Opening of session Introduction The Chair, Mr Deffaa (DG TAXUD/Director General) opened the 15 th Contact Group. meeting of the Trade (2) Welcome and adoption of the agenda Trade proposed to add the problems arising in some MS concerning the development of systems to receive entry summary declaration, exit summary declaration to AOB. Trade suggested discussing agenda point 4. (future framework of cooperation) before handling the agenda point 3. (approval of the minutes of the last TCG meeting) (3) Approval of Summary record of the last TCG meeting of 26 February 2010 (Doc TAXUD.c.1/137193/2010) Trade could not approve the minutes of the last meeting and required amendments at the end of the part concerning the discussion of the scope document in order to reflect the real content. The Chair stated that Item 3 Approval of Summary record of the last TCG meeting of 26 February 2010 would also be discussed after Item 7 AOB, in order to finalise this point. (4) Discussions on the future framework of cooperation between trade and DG TAXUD Mr Zieliński (DG TAXUD/A) made a presentation on the scope and duration, framework and milestones of the cooperation with the trade. The proposed framework is to enhance the existing working structure and the common objective together with the next steps to be achieved. He informed that the scope of the consultation with trade is the implementation of the MCC, under all its aspects relevant for trade. The consultation procedure will be proceeding until the application of the MCC. As regards the milestones: the endorsement of BPM/UR will be made in Q the Endorsement of the FSS trader interface by ECG is planned for Q the submission of the draft MCCIP (as resulting from an inter-service consultation) to CCC- GEN is foreseen to be made in Q and the vote on the draft MCCIP by CCC-GEN is to be conducted during Q

3 The presentation gave information about CIRCA TCG, as the main access channel to share information, documents, TEMPO comments/responses, to upload revised versions of preliminary draft MCCIP & BPM/HL and IT scoping documents as submitted to the National Administrations (NAs). It was underlined that the existing working structure will be enhanced by working sessions organized with DG TAXUD Quarterly TCG plenary meetings (next: 01/07/2010), special TCG meetings, where appropriate, on specific issues ad hoc TCG Workshops, and TCG working sessions with MS joint working sessions with the NAs (joint meetings of TCG with various sections of the Customs Code Committee (CCC) and/or Electronic Customs Group (ECG), in particular in relation to the milestones) invitation to TCG expert to talk and assist on particular issues in CCC meetings. Information of TCG about meetings where trade will be invited Trade thanked the Chair for the official letter of 24/06/2010. It was underlined again how important it is on the procedure that TCG has the appropriate technical and business expertise. Trade is worried that because of the tight deadlines the risk that the completion of the deadline will be more important than the context and the quality exists. Trade objects to several aspects of the recent applied consultation procedure (questioned reasonable deadlines, proper documentations, and required direct share of views with MS within the frame of CCC sections or ECG, planning of meetings). Several TCG Members supported the summary made by one member. The Chair stated that DG TAXUD agrees to what the traders expressed regarding the importance of the consultation and the way to improve the processes. The needed improvement is a shared concern and more efficiency can be surely reached. The remarks on the traders being present in all committee meetings are not entirely agreed upon, these meetings are not public ones and the decisions are taken at the NAs level. Rules have to be respected but this does not mean that traders are excluded. NAs have to vote, take decisions and they take into consideration trade requirements. Trade reactions are expected regarding the milestones and architecture presented at the beginning of this Item. Trade asked for possible more detailed information on the meetings, detailed planning of actions presented under this item. Trade raised the problem that DG TAXUD filters comments received from trade and presenting to the NAs. AMCHAM EU stated in name of the associations that in any case DG TAXUD was not able to represent their views in discussions with the NAs, as DG TAXUD did not have the business expertise required to do this. Furthermore, whilst admitting this added a further level of complexity to negotiations, Trade made the point that this was due to the fact that they had to work with the final procedures with NAs in the 27 Member States. The Chair stated that there will be no fait accompli decisions presented to the trade, consultation is ongoing and the trade s input is always welcome but this should be received in a structured way.

4 Mr Zieliński added that TCG experts will continue to be invited in the appropriate time to CCC, ECG meetings. He highlighted that DG TAXUD never filters the comments. The comments are not always accepted but the flow of information is not hindered. It is not always possible to announce well in advance a meeting date and DG TAXUD cannot be made responsible if something goes wrong in the meantime and from different reasons the meeting is finally cancelled. Regarding the timing of the documents, DG TAXUD is working under a high pressure and they are publishing all documents once they are reviewed and ready. In terms of transmitting the information, when NAs come with a position, they have consulted with their trade before in principle. Answering to a question from trade on the timeframe on informing the trade regarding the official consultation on the legal provisions after the next consolidated version of the MCCIP, Mr Grave (DG TAXUD/A.2) clarified that when talking about providing the latest document versions for, it means that the trade is equally informed on the status of the work than NAs. It is not forbidden for the trade to comment on the documents but review cycles will not be opened on every single document published except when there are important changes to be made. Access to information will be received and comments from the trade will be published on TCG CIRCA. Trade asked for further development of the registration of working document and required information on the date and the meeting at which the document will be discussed with NAs. Mr Grave (DG TAXUD/A.2) agreed with it; a clearer status of the document and the stage within the review process will be made more transparent and published for the trade. Answering to a remark from trade regarding the submission of information to the NAs, the Chair clarified that no received information is filtered or withheld from NAs. (5) Status of MCC preparations 5 (a) Information on latest version of MCCIP text(s) and on BPM preparation Ms Skram (DG TAXUD/A.2) gave a presentation on the latest developments regarding the drafting of the MCCIP. Ms Skram recalled that the TCG members were welcome to suggest proposals for improvement. Ms Cabral (DG TAXUD/A.1) presented a status of the preparation of BPMs (Business Process Models), explaining that BPMs are aimed at describing the process at stake and are still at a preparatory stage. DG TAXUD s intention is to have the legal aspects and the modelling aligned in order to make a first presentation at the ECG and relevant CCC Section. Once this is done, the TCG will be able to take part in the discussion. 5 (b) Information on IT Scope and ECG discussions Ms Cabral (DG.TAXUD/A.1) explained that the aim of the IT scoping exercise is to identify: 1) what does not need to be computerised (permanent exception to the general obligation to computerise processes set in article 5 of the MCCIP); 2) what constitutes a priority for 2013 and 3) what can be done later (provisional exception to the provisions of Article 5 of the MCCIP). This exercise will have to be performed bearing in mind the concerns of the NAs and of the TCG, but also the dependencies between the different systems. Ms Cabral stressed that Business Continuity Plans are not covered by the scoping.

5 Ms Cabral gave examples for each category. Ms Cabral explained that National prohibitions and restrictions as well as Binding Origin Information will be outside the IT scope of the MCC. DG TAXUD s intention is to hold a proper discussion on the BPM (content of each system/sub-system identified) duly in line with legal proposal in order to be able to decide at the end, the final IT scope of the MCC. Trade expressed their concerns about centralised clearance and its implementation in The importance for possible combination of centralised clearance and entry in to declarants record was highlighted. The issue of entry summary declaration in case of temporary storage and the question of central repository were also raised. Ms Cabral clarified that the term IT scope concerned only the IT dimension of a process and does not cover the whole process, which can be broader. As a consequence, something which is scoped out from the IT implementation can actually be implemented by Ms Cabral gave the example of the Entry into the records, which as a working method already exists for some regimes, but is being applied on the basis of national rules. This facility will be implemented in 2013, but still based on national systems because it will take much time to have a fully harmonised system due to the different accounting rules existing in MS. On temporary storage, Ms Cabral explained that differences among the NAs can be huge do to the current high degree of National implementation. Under the MCC temporary storage becomes a Customs procedure and the choice is between full harmonisation of temporary storage to allow central clearance or to simply upgrade temporary storage to Customs procedure without disrupting too much the current practice. Therefore, DG TAXUD believes that it is not feasible to have a Centralised Clearance for the presentation of goods for temporary storage by As many TCG members, DG TAXUD believes that Centralised Clearance is an important issue and wants to look into it on the basis of the preparatory work done within Subgroup A. However, and as traders clearly asked for, attention should be paid to the fiscal dimension of this project. Indeed, those responsible for fiscal matters will not accept changes that will reduce revenues and they fear changes in the fiscal legislation. As a consequence, a very accurate customs system that can satisfy all concerns will have to be elaborated in order to allow the unanimous agreement required to amend the fiscal legislation. Mr Janssens (DG TAXUD/R4) further explained that the idea of having a central repository is being discussed, but the outcome is still unclear. There is collaboration among the 27 NAs and DG TAXUD, to produce a document to be reviewed by the ECG and which could be shared with the TCG members. Once all the BPMs are discussed, there will be a second round of collaboration on architecture and the need for a central repository managed by DG TAXUD will be further assessed. For the moment, this idea does not arouse much support among the NAs. Ms Cabral and Mr Janssens invited the TCG delegates to have a look at the Annex to the Scope document v1.4 where many details can be found on a number of questions and that contains a brief description of all projects. Trade expressed again serious concerns about the 2013 deadline and the systems planned to be developed. The alternative solution of using temporary storage regime to replace NCTS has been raised.

6 Mr Janssens explained that DG TAXUD will provide recommended specifications for the connections between the National Domains and the External Domain, but they will not be mandatory specifications. Ms Cabral stated that DG. TAXUD has been pushing hard to have one single matrix with all the data elements aggregated by groups and specified by regimes, so that the traders have a clear vision of all the data elements that may be required for all regimes. DG TAXUD will strive for the highest level of harmonisation but cannot commit to results. In any case the TCG support as regards the data elements required will be welcome to convince the NAs. Trade highlighted the importance of mandatory specification to be developed by NAs and raised the problem of the data elements relating to temporary storage. Ms Cabral clarified that the data elements issue is the last file to be closed in the framework of the MCCIP discussion, because data elements are not required for their own sake but are linked to a purpose that has to be previously discussed and agreed. This is why the TCG members are welcome to comment on the structure presented and on the data that may concern them but the discussion on the data element is not really taking place in the DIH Committee but on each of the Committees responsible for the different aspects of the procedures. She also confirmed that DG TAXUD shared traders view that the data elements which are not needed should be removed. Regarding the functional specifications, Ms Cabral stated that DG TAXUD is looking into the legal feasibility of providing a stricter legal status to this document. Mr Zieliński stated that all the concerns raised by the TCG members have been noted. He further added that DG TAXUD is fully aware of the fact that the current platform prevents further major improvements of the systems and facilities. The development of the next generation of CCN (CCN2) has been launched. A study is ongoing and it could bring the possibility to approach the idea of a more centralised system for which there would be no need for the traders to align with 27 national systems. (6) TCG Comments on the draft MCCIP DG TAXUD (Mr Grave, DG TAXUD/A.2) proposed a list of issues that need further clarification and issues where there is a need to find an agreement between DG TAXUD and the TCG members These issues have been gathered from the outcome of TCG workshops in March 2010 but also from letters received from TCG members. This list is submitted to the TCG in order to agree on the several items and make sure everyone shares the same view on the outstanding issues resulting from the draft MCCIP. This proposed list contains issues such as: guidelines versions legally versus legally binding provisions, Right to be heard for BTI & BOI, pants related to ABO, Customs debt and guarantees, Simplified transit procedure for air and sea, valuation (first sale-last sale rule and royalties and license fees), data elements ( Goods description and/or Commodity Code, "buyer" and "seller" data in entry and exit summary declarations, valuation data set, temporary storage declarations, office of lodgement, single transport contract, centralised clearance, entry into the declarant's records, self assessment.

7 This list was submitted for a first discussion with the TCG members. A formal review cycle will also be held and the delegates will have to send their comments by 31/05/2010 so that DG TAXUD can provide a response and update the list for further work. Trade considered several items to be added to the list: the 100% guarantee waiver, the valuation issue (the fact that the exchange rate for transactions is to be changed on a weekly basis instead of a monthly basis), and Customs decisions for temporary storage, rules of origin, commodity code and to be given by express carriers prior arrival into the EU, AEO related facilitations and eligibility for foreign-based companies, reduction of the application of paper based procedures, office of lodgement related problems, buyer-seller issue, data to be provided by its owner, standard process for application, the question of power of attorney in case of customs representation - postal operators, mandatory functional specification for national systems, improvement of the current rules relating to exit summary declarations, creation of an identifier in the MRN, extension of the handshake principle, harmonization of the data elements for temporary storage and re-export advice, movement under temporary storage. DG TAXUD informed TCG that based on the comments on the spot and the review cycle evaluation of the comments will be done and the purpose of the exercise is to establish a final list as a basis for the future work. Mr Zieliński concluded the discussion by thanking the delegates and invited them to send their comments. Deadline for comments is 31st May (7) Any other business (7) (a) The EXS (Exit Summary Declaration) Mr Janssens (DG TAXUD/R.4) provided some clarification on the issue of the functional specifications regarding the EXS, since trade has informed that FR did not make the technical specifications available to their traders in this respect. In fact, FR replied DG TAXUD that they had not yet implement this functionality for the moment and would take a decision on this matter in July DG TAXUD considers it is a legal obligation for the NAs to make the specifications available for trade on lodgement of the EXS by the end of DG TAXUD contacted the other NAs in order to know if other issues exist. Answers are expected for 17/05/2010 and will be the basis for a discussion at the next ECG meeting. Mr Janssens thanked the WSC for having informed DG TAXUD who by that time was not aware of the FR issue. Trade thanked DG TAXUD for their swift action but deplored the fact that other NAs are actually in the same situation as FR. According to trade the NAs provide regularly DG TAXUD with wrong information, probably for political reasons and suggested the TCG members could be a source of alternative information for DG TAXUD. TCG members organizations and their members are performing a survey on the EXS and on the ENS and it will be possible to provide DG TAXUD with the results in June Trade also complained over the fact that NAs have sometime different interpretations of the legal provisions. It was explained that FR and EE refuse to implement the Entry key, which is against

8 EU law. Trade also explained that traders do not know how to proceed with the amendment of an ENS and called DG TAXUD s attention the fact that there has been a commitment to leave the trade at least 12 months to get put their system in place, once the legal provisions and the specifications are ready. The current situation is far from fulfilling this requirement in some MS and the trade will have huge difficulties in testing and developing the necessary IT measures against so short deadlines. Mr Janssens explained that DG TAXUD only monitors the communication channels between the Common Domain and the National Domain. On this side, usually things seem to be working (16 NAs officially in operations for ICS, three more shortly) whereas traders complain that the channels between the National Domain and the External Domain are not ready. Mr Janssens assured the TCG members that this issue would be discussed at the CTES (Customs Trans-European Systems) Evaluation workshop scheduled on 20-21/05/2010 in PL. After this, a technical meeting can be organised, involving the competent persons from the NAs, DG TAXUD and the trade in order to find proper solutions. Mr Janssens further added that message implementation guides and test plans fall under the national responsibility. As a consequence, national traders associations should attend meetings organised at the national level. If this does not work, the issues can be escalated to DG TAXUD and technical meetings can be organised. The TCG members can send Mr Janssens all the relevant information on issues related to the Safety and Security amendment by 17/05/2010 so that they can be discussed during the CTES evaluation workshop. In the meantime, TCG members are invited to check on CIRCA the document providing the dates when the national environments for ICS connections should be made available to the trade for the majority of the Member States. DG TAXUD cannot check everything that is done by the NAs since the cooperation is based on mutual trust. However, if the trade raises issues, DG TAXUD will try to solve them. Trade thanked DG TAXUD for their very helpful action and kindly requested to have for the EXS the same table on CIRCA as the one prepared for ICS Phase 1 regarding the milestones. Mr Janssens explained that all NAs are in operation for ECS. As regards the EXS, it may not be working on the side of the External Domain but all the rest is functioning. A milestone table could be created for this. The Chairman concluded this item by explaining that these concerns have already been covered by the discussion and thanked the delegates for their input, encouraging other TCG members to provide similar feedback from their members on the issues raised by some TCG members during the meeting. (7) (b) Closure of Item 3: Approval of summary record of the lest TCG meeting of 26 February 2010 (Doc TAXUD.c.1/137193/2010) It was agreed to rephrase the contested sentence on page 9 The chair stated that there were only few comments offered by TCG members, therefore the Chair decided not to continue the discussion at this meeting but instead invited the TCG members to provide further comments in writing as follows: The Chair decided not to continue the discussion at this meeting but instead invited the TCG members to provide further comments in writing. EuroCommerce stated they had raised the issue of late meeting notifications at several TCG meetings. Many Trade Contact Group representatives have very complicated travel schedules or are not based in Brussels. Late notification, sometimes with less than a week s notice, made

9 participation at TAXUD meetings unnecessarily expensive and disruptive to those travelling. Much earlier notification was requested. To assist this request, the Commission was asked to circulate the internal provisional list of all meetings, where TCG members may be invited. This would help business representatives plan their agendas and organise their travel arrangements well in advance. (8) Closing Mr Zieliński announced that the next TCG meeting will be held on 01/07/2010, although the timeframe between the two meetings is short. At this occasion, a technical discussion could take place if the TCG members wish to do so. The Chair thanked the participants for the open discussion that took place, showing a strong commitment on both sides to make the MCCIP work successfully. He concluded by confirming the joint agreement on the following action points: - Instead of using a general disclaimer to the attention for the TCG when documents are published on circa, DG TAXUD will from now on inform the TCG of all documents issued in connection with the drafting of the MCCIP as well as the date when these documents are being discussed in CCC meetings; - The TCG will be regularly provided with the calendar planning of CCC sections and ECG meetings; - Comments sent by trade to DG TAXUD will not be filtered and will be made systematically available both to the TCG and the Member States; - Relevant TCG members will be invited to participate as experts in CCC meetings whenever issues impacting trade are being discussed between DG TAXUD and the Member States. - DG TAXUD will provide a response and update the list of issues following the formal review cycle decided under point 6 of the agenda. These issues will then be addressed by using a tangible plan for the consultations on the MCCIP with the TCG. Annexes: 1. Final Agenda 2. Attendance list

10 ANNEX I FINAL AGENDA TRADE CONTACT GROUP MEETING Date: 11 May 2010 (Venue: Brussels, CCAB, Rue Froissart 36, Room 1.A) (1) Opening of session - Introduction (2) Welcome and adoption of the agenda (3) Approval of summary record of the lest TCG meeting of 26 February 2010 (Doc TAXUD.c.1/137193/2010) (4) Discussion of the future framework of cooperation between trade and DG TAXUD (5) Status of MCC preparations 5 (a) Information on latest version of MCCIP text(s) and on BPM preparations 5 (b) Information on IT Scope and ECG discussions (6) TCG Comments of draft MCCIP (7) A.O.B. (8) Closing

11 ANNEX II 15th TRADE CONTACT GROUP SPECIAL MEETING Date: 11 May 2010 Place : CCAB - Room 1-A ATTENDANCE LIST: TCG ASSOCIATIONS A E A AMCHAM EU BUSINESSEUROPE C E C C M C E L C A A C E R C E F I C C L E C A T DIGITALEUROPE E C A S B A E C S A E E A EECA - ESIA E S C EUROCHAMBRES EUROCOMMERCE EUROPRO/ SITPRO EurTradeNet F E P O R T I A T A I R U L T R O C E A N POSTEUROPE U I P W S C

12 15 th TRADE CONTACT GROUP SPECIAL MEETING Date: 11 May 2010 Place : CCAB - Room 1-A EUROPEAN COMMISSION REPRESENTATIVES NAME Mr. DEFFAA Walter Mr. ZIELINSKI Miroslaw Ms. CABRAL Maria Manuela TAXUD TAXUD/ A TAXUD/A.1 DG. TAXUD Mr DELCOURT Jean-Luc Mr RÜGER Ulrich Ms BOGIATI Kristallenia Mr GRAVE Jean-Michel Ms SKRAM Katalin Mr JANSSENS Frank Mr KLAPAL Libor TAXUD/A.1 TAXUD/A.1 TAXUD/A.1 TAXUD/A.2 TAXUD/A.2 TAXUD/R.4 TAXUD/R.4