COUNCIL RESOLUTION of 25 October 1996 on the simplification and rationalization of the Community's customs regulations and procedures (96/C 332/01)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Recalling the Council Resolution of 16 June 1994 on the development of administrative cooperation in the implementation and enforcement of Community legislation in the internal market (1),

Recalling the Council Resolution of 23 November 1995 on the computerization of customs transit systems (2),

Recalling the statement made by the Heads of the Member States' customs administrations and the Commission on simplification of the Community's customs regulations and procedures at their meeting in Stockholm from 8 to 10 May 1996,

Believing that economic growth is based, to a large extent, on the dynamics of foreign trade; whereas, in the context of foreign trade, openness and fairness are especially significant, as affirmed by the WTO Agreement,

Believing that the formulation of customs regulations and procedures, as well as the working methods of customs administrations, is of great consequence for the operation of international trade,

Recognizing that the Community action programme in the customs field (Customs 2000) will form a good basis for consistent long-term action aimed at systematically improving and rationalizing customs regulations and procedures, while at the same time protecting the customs territory,

Recognizing that, in the highly competitive environment in which trade and commerce operate today, customs legislation needs to be more lucid and transparent, and customs procedures less cumbersome,

Convinced that customs regulations and procedures should be the subject of particular attention so as to ensure that they are adapted to the needs of foreign trade; and believing that customs regulations and procedures should be subject to continual review in the interests of modernization and simplification so as to eliminate uncertainty and additional costs which are detrimental to competitiveness, growth and employment in the Community,

Also convinced that it is essential that customs administrations should accomplish their tasks to a high standard and in a manner which results in both their own costs and those of bona fide traders being reduced,

Recognizing at the same time that modern infrastructures and systems will meet the need to protect the financial interests of Member States and the Community,

1. INVITES the Commission:

(a) to support and actively contribute to the efforts made towards finding appropriate and just solutions to problems that European customs administrations and economic operators are facing in the field of customs regulations and procedures;

(b) to make proposals to this effect;

(c) to draw up, in partnership with the Member States, a strategic plan of action with the purpose of simplifying and rationalizing customs regulations and procedures, in particular in order to develop the economic functions of customs regulations; and

2. INVITES the Member States to ensure that their customs administrations make use of state-of-the-art customs techniques and more efficient working methods, such as information technology, risk analysis and advanced auditing systems, and where appropriate, develop these in close cooperation with economic operators.

(1) OJ No C 179, 1. 7. 1994, p. 1.

(2) OJ No C 327, 7. 12. 1995, p. 2.