Community Customs Code

The amended proposal takes up the substance of the five amendments put forward by the European Parliament in its first reading. The amended proposal seeks to: - settle the issue of 'good faith' on the part of importers with regard to preferential origin agreements. The text in question is intended to improve the legal security of operators by dividing the risk of uncertainty between the importer and the system and in specifying the obligations of the customs authorities; - reposition and clarify a point concerning the documents that must accompany customs declarations made electronically; - clarify a point concerning the reform of customs procedures with economic impact and to delete another point on the matter, which is not indispensable.�