(1)

The customs union has been a cornerstone of the European Union, which is one of the largest trading blocks in the world. The customs union is fundamental for successful Union integration and for the proper functioning of the internal market, for the benefit of businesses and consumers.

(2)

The Union’s international trade is subject to both customs legislation and legislation other than customs legislation. The latter is applicable to specific goods in policy areas such as health and safety, the environment, agriculture, fisheries, cultural heritage and market surveillance. One of the main tasks assigned to customs authorities under Regulation (EU) No 952/2013 of the European Parliament and of the Council (3) is to ensure the security and safety of the Union and its residents, and the protection of the environment, where appropriate, in close cooperation with other authorities. The lack of alignment between Union non-customs formalities and customs formalities leads to complex and burdensome reporting obligations for traders, inefficient goods clearance processes conducive to error and fraud, and additional costs for economic operators. The lack of interoperability of the systems used by those customs authorities and other authorities is a major obstacle to progress on completing the digital single market in respect of customs controls. To address the fragmented interoperability between customs authorities and partner competent authorities in the management of goods clearance processes and to coordinate action in this area, the Commission and the Member States have made a number of commitments over the years to develop single window initiatives for the clearance of goods.

(3)

In accordance with Decision No 70/2008/EC of the European Parliament and of the Council (4), the Member States and the Commission are to endeavour to establish and make operational a framework of single window services that provide for a seamless flow of data between economic operators and customs authorities, between customs authorities and the Commission, between customs authorities and other administrations or agencies, and between one customs system and another throughout the Union. Certain elements of that Decision have either been superseded or are not concrete enough to encourage and incentivise further progress, in particular progress on the single window initiative. Following up on this, and in line with the final report of the Commission of 21 January 2015 entitled ‘Evaluation of the electronic customs implementation in the EU’, the Council Conclusions of 17 December 2014 on Electronic Customs and Single Window Implementation in the European Union endorsed the Venice Declaration of 15 October 2014 and invited the Commission to present a proposal for the revision of Decision No 70/2008/EC.

(4)

On 1 October 2015, the Council adopted Decision (EU) 2015/1947 (5) concluding, on behalf of the Union, the Agreement on Trade Facilitation, which entered into force on 22 February 2017. That agreement represents the most extensive effort at trade facilitation and customs reform under the World Trade Organisation. It contains provisions that aim to significantly improve goods clearance and the effective cooperation between customs authorities and other regulatory authorities on trade facilitation and customs compliance issues. In accordance with Article 10(4) of that agreement, members are to endeavour to establish or maintain a single window, enabling traders to submit documentation and/or data requirements for importation, exportation, or transit of goods through a single entry point to the participating authorities or agencies. Where deemed appropriate and where provided for in Union legislation other than customs legislation, it should also be possible for Member States to enable traders to submit documentation and/or data requirements for goods in temporary storage through that single entry point.

(5)

Trade facilitation, and safety and security, concern all authorities involved in the goods clearance process across Union borders. The rapid rise in international trade and e-commerce has increased the need for better cooperation and coordination among those authorities. The ongoing process of digitalisation allows this situation to be addressed more efficiently by connecting the systems of customs authorities and partner competent authorities and by enabling an integrated, accessible and systematic automated exchange of information between them, with the objective of strengthening cooperation on customs procedures. As such, the current framework of regulatory compliance is insufficient to support effective interaction between customs authorities and partner competent authorities, whose systems and procedures are characterised by fragmentation and redundancy. A fully coordinated and efficient goods clearance process requires a streamlined Union regulatory environment for international trade that delivers long-term benefits to the Union and its residents in all policy areas, supports the effectiveness and proper functioning of the internal market and ensures consumer protection.

(6)

The Special Report 4/2021 of the European Court of Auditors entitled ‘Customs controls: insufficient harmonisation hampers EU financial interests’ and the Council Conclusions of 28 June 2021 on that Special Report should be taken into account when implementing this Regulation, as the proper functioning of the internal market and the customs union requires sufficient resources and staff.

(7)

The EU eGovernment Action Plan 2016-2020 set out in the Commission Communication of 19 April 2016 seeks to increase the efficiency of public services by removing existing digital barriers, reducing the administrative burden and improving the quality of interactions between national administrations. In particular, that action plan enshrines principles such as the ‘digital-by-default’ service standard principle, the ‘once-only’ reporting principle and the ‘cross-border by default’ principle, which aim to facilitate mobility within the digital single market. It also enshrines the principles of ‘interoperability by default’, which aims to ensure that public services work seamlessly across the internal market, and the trustworthiness of personal data and IT security.

(8)

In line with the vision set out in the EU eGovernment Action Plan 2016-2020 and the wider efforts to simplify and digitalise reporting processes for the international trade in goods, the Commission developed a voluntary pilot project called the ‘European Union Customs Single Window Certificates Exchange’. That project allows customs authorities to automatically verify compliance with a limited number of non-customs formalities, enabling information to be exchanged between the customs systems of participating Member States and the respective Union non-customs systems managing non-customs formalities. While the project has improved clearance procedures, its voluntary nature clearly limits its potential to generate substantial benefits for customs authorities, partner competent authorities and economic operators. The potential benefits of the project are limited in particular due to the absence of a comprehensive view of all imports to and exports from the Union and because it has limited effect in reducing the administrative burden for economic operators.

(9)

To achieve a fully digital environment and an efficient goods clearance process for all parties involved in international trade, it is necessary to establish common rules for a harmonised and integrated European Union Single Window Environment for Customs (‘EU Single Window Environment for Customs’). That environment should include a set of fully integrated electronic services delivered at Union and national level to facilitate information sharing and digital cooperation between customs authorities and partner competent authorities and to streamline goods clearance processes for economic operators. The EU Single Window Environment for Customs should be developed in alignment with the possibilities for trustworthy identification and authentication offered by Regulation (EU) No 910/2014 of European Parliament and of the Council (6) and the ‘once-only’ principle, where appropriate, as reiterated in Regulation (EU) 2018/1724 of the European Parliament and of the Council (7). To implement the EU Single Window Environment for Customs, it is necessary to establish, on the basis of the pilot project, a certificates exchange system, namely the electronic European Union Customs Single Window Certificates Exchange System (EU CSW-CERTEX), that interconnects national single window environments for customs and Union non-customs systems managing specific non-customs formalities. It is also necessary to harmonise national single window environments for customs, integrate those environments into the EU Single Window Environment for Customs, and establish a set of rules on digital administrative cooperation within the EU Single Window Environment for Customs.

(10)

The EU Single Window Environment for Customs should be aligned to and made as interoperable as possible with other existing or future customs-related systems, such as centralised clearance under Regulation (EU) No 952/2013. Where relevant, synergies between the European Maritime Single Window environment established by Regulation (EU) 2019/1239 of the European Parliament and of the Council (8) and the EU Single Window Environment for Customs should be sought.

(11)

This Regulation should lead to, in particular, better protection of citizens and the reduction of the administrative burden on economic operators and customs authorities.

(12)

It is necessary for the EU Single Window Environment for Customs to integrate high cybersecurity solutions to prevent, as far as possible, attacks that could disrupt the customs and non-customs systems, harm security of trade or inflict damage on the economy of the Union. The standards of cybersecurity should be designed to evolve at the same pace as the regulatory requirements for network information security. In developing, operating and maintaining the EU Single Window Environment for Customs, the Commission and the Member States should follow appropriate guidelines issued by the European Union Agency for Cybersecurity (ENISA) regarding cybersecurity.

(13)

The exchange of digital information through EU CSW-CERTEX should cover Union non-customs formalities laid down in Union legislation other than customs legislation that customs authorities are entrusted to enforce. Union non-customs formalities comprise all operations which are to be carried out by a natural person, an economic operator or a partner competent authority for the international movement of goods, including the part of the movement between Member States, when required. Those formalities impose different obligations for the import, export or transit of certain goods, and their verification through customs controls is fundamental to the effective functioning of the EU Single Window Environment for Customs. EU CSW-CERTEX should cover digitalised formalities laid down in Union legislation and managed by partner competent authorities in electronic Union non-customs systems, storing the relevant information from all Member States required for goods clearance. It is therefore appropriate to identify the Union non-customs formalities and the respective Union non-customs systems that should be subject to digital cooperation through EU CSW-CERTEX.

In particular, the definition of Union non-customs systems should be broad and should encompass the different situations and legal formulations in the legal acts that enabled or will enable the creation and use of those systems. Moreover, it is also appropriate to specify the dates by which the specific Union non-customs system covering a Union non-customs formality and the national single window environments for customs should be interconnected to EU CSW-CERTEX. Those dates should reflect the dates established in Union legislation other than customs legislation for the fulfilment of the specific Union non-customs formality, in order to allow compliance through the EU Single Window Environment for Customs. In particular, EU CSW-CERTEX should initially cover sanitary and phytosanitary requirements, rules regulating the import of organic products, environmental requirements in relation to fluorinated greenhouse gases and ozone depleting substances, and formalities related to the import of cultural goods.

(14)

EU CSW-CERTEX should facilitate information exchange between the national single window environments for customs and Union non-customs systems. Accordingly, when an economic operator submits a customs declaration or re-export declaration, which requires Union non-customs formalities to have been fulfilled, it should be possible for customs authorities and partner competent authorities to automatically and effectively exchange and verify the information that is required for the customs clearance process. Improved digital cooperation and coordination between customs authorities and partner competent authorities should lead to more integrated, faster and simpler paperless processes for goods clearance and better enforcement of and compliance with Union non-customs formalities.

(15)

The Commission, in collaboration with the Member States, should develop, integrate and operate EU CSW-CERTEX, including the provision of appropriate training on its functioning and implementation to Member States. To provide appropriate, harmonised and standardised single window services at Union level for Union non-customs formalities, the Commission should connect each of the Union non-customs systems with EU CSW-CERTEX. Member States should be responsible for connecting their national single window environments for customs with EU CSW-CERTEX, assisted, where necessary, by the Commission.

(16)

Any processing of personal data and non-personal data in EU CSW-CERTEX should take place in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council (9) (the ‘GDPR’), Regulation (EU) 2018/1725 of the European Parliament and of the Council (10) (the ‘IDPR’) and is without prejudice to Regulation (EU) 2018/1807 of the European Parliament and of the Council (11) (‘Regulation on the free flow of non-personal data’). It should take place within a safe and secure environment that is protected from cyber-threats. To that end, suitable organisational and technical cybersecurity measures, such as encryption, should be used. Furthermore, it should allow for the exchange of information between the national single window environments for customs and Union non-customs systems without any storing of personal data, with the exception of technical logs required to identify the data sent to a given system. It should also transform data, where necessary, to enable information exchange between both digital domains. The information technology infrastructure used for data transformation should be located in the Union.

(17)

Depending on the type of non-customs formality, the electronic information to be exchanged through EU CSW-CERTEX might contain different categories of data subjects and their personal data required to lodge the customs declaration or re-export declaration or to apply for supporting documents. Customs declarations or re-export declarations might contain personal data of several categories of data subjects, including exporters, importers, consignees, and additional supply chain actors. Supporting documents might contain the same information for other categories of data subjects, such as consignors, exporters, consignees, importers and licensees. A third category of data subjects whose personal data might be processed in EU CSW-CERTEX includes authorised staff of customs authorities, partner competent authorities or any other certified body, as well as Commission staff and any third-party providers acting on behalf of the Commission and involved in the operation and maintenance of EU CSW-CERTEX.

(18)

Where personal data are processed by two or more entities who jointly determine the purpose and means of processing, those entities should be joint controllers. Since the Commission and the Member States’ customs authorities and partner competent authorities are responsible for the functioning of EU CSW-CERTEX, they should be joint controllers of the processing of personal data in EU CSW-CERTEX in accordance with Regulations (EU) 2016/679 and (EU) 2018/1725.

(19)

The EU Single Window Environment for Customs should include failsafe instruments and should be designed with a view to contributing to and fostering the data analytics capabilities of customs authorities, including through the use of artificial intelligence assisted tools for the detection of infringements that are subject to customs controls or that are being investigated by customs authorities, including as regards goods safety and security and the protection of the financial interests of the Union.

(20)

The increased digitalisation of customs and Union non-customs formalities applicable to international trade has opened up new opportunities for Member States to improve digital cooperation between customs authorities and partner competent authorities. In pursuit of those opportunities and priorities, several Member States have started to develop frameworks for national single window environments for customs. Those initiatives differ substantially depending on the level of existing customs information technology architecture, priorities and cost structures. It is therefore necessary to require Member States to establish and operate national single window environments for customs for Union non-customs formalities covered by EU CSW-CERTEX, with a minimum set of functionalities enabling all the data present in Union non-customs systems used by partner competent authorities to be exploited. Those national single window environments should constitute the national components of the EU Single Window Environment for Customs, enabling the exchange of information and cooperation by electronic means between customs authorities, partner competent authorities and economic operators to ensure compliance with and efficient enforcement of customs legislation and Union non-customs formalities covered by EU CSW-CERTEX.

In line with that objective, the national single window environments for customs should enable the automated verification by customs authorities of formalities in respect of which data is transmitted from the Union non-customs system through EU CSW-CERTEX. The national single window environments for customs should also allow partner competent authorities to monitor and control the quantities of authorised goods (‘quantity management’) that have been released by customs authorities through the Union. This should be ensured by providing the necessary clearance information to the Union non-customs systems through EU CSW-CERTEX. In practical terms, quantity management at Union level is necessary to enable better enforcement of non-customs formalities by automatically and consistently monitoring the use of authorised quantities for the release of goods, avoiding their overuse or mishandling. The connection of the national single window environments for customs with EU CSW-CERTEX would facilitate efficient quantity management at Union level.

(21)

To further simplify goods clearance processes for economic operators, the national single window environments for customs should become a single channel that, without prejudice to the use of other existing communication channels, could be used by economic operators to communicate with customs authorities and partner competent authorities. However, those environments should neither limit nor hinder any other form of collaboration between customs authorities and partner competent authorities. The Union non-customs formalities subject to that additional facilitation measure are a subset of the overarching formalities covered by EU CSW-CERTEX. The Commission should identify those formalities progressively by assessing the fulfilment of a set of criteria relevant to trade facilitation, taking into account their legal and technical feasibility. In order to further enhance trade facilitation and improve the efficiency of controls, it should be possible to use the national single window environments for customs as a platform for coordinating controls between customs authorities and partner competent authorities in accordance with Article 47(1) of Regulation (EU) No 952/2013.

(22)

Each Member State should designate one or more competent authorities to act as the controller of the data processing operations taking place within its national single window environment for customs. Those data processing operations should be performed in accordance with Regulation (EU) 2016/679. Given that some of the data originating from the national single window environments for customs is to be exchanged with Union non-customs systems through EU CSW-CERTEX, each Member State should be required to notify the Commission without undue delay of personal data breaches compromising the security, confidentiality, availability or integrity of the personal data processed within its national single window environment for customs and exchanged through EU CSW-CERTEX.

(23)

A fully coordinated goods clearance process requires procedures that support digital cooperation and information sharing between customs authorities, partner competent authorities and economic operators to fulfil and enforce Union non-customs formalities covered by EU CSW-CERTEX. In that context, interoperability means the capability to run such processes seamlessly across customs and non-customs systems and domains without losing the context or meaning of the data exchanged. To enable the fully automated verification of Union non-customs formalities, EU CSW-CERTEX should ensure technical interoperability and that the meaning of the relevant data is consistent. It is important to align customs and non-customs terminology to ensure that the data and information exchanged is preserved and understood throughout the exchanges between Union non-customs systems and national single window environments for customs. In addition, to ensure the harmonised enforcement of Union non-customs formalities across the Union, EU CSW-CERTEX should identify the customs procedure or the re-export for which the supporting document can be used based on the administrative decision indicated by the partner competent authority in the supporting document. From a technical perspective, EU CSW-CERTEX should make customs and non-customs data compatible by transforming their format or structure where necessary, without changing their content.

(24)

In view of the Union non-customs formalities covered, EU CSW-CERTEX should serve several purposes. It should make the relevant data available to customs authorities in order for them to better enforce Union non-customs regulatory policies through the automated verification of those formalities. It should also provide the relevant data to partner competent authorities in order for them to monitor and determine the remaining quantity of authorised goods not written off by customs in the clearance of other consignments. In addition, it should support the implementation of the ‘one-stop shop’ principle for the performance of controls referred to in Article 47(1) of Regulation (EU) No 952/2013, by facilitating the integration of customs and Union non-customs procedures for a fully automated goods clearance process.

Some legal acts of the Union require data transfers between national customs systems and the information and communication system established in the relevant act. EU CSW-CERTEX should therefore enable any automated exchanging of information between customs authorities and partner competent authorities where required by those acts, without limiting the cooperation to those data exchanges only. To the extent that Union law does not provide for that, Member States define the operational aspect of the cooperation between customs and non-customs authorities at national level. Thus, Member States are able to use all EU CSW-CERTEX functionalities for a fully automated fulfilment of formalities and any other automated data transfer between customs authorities and the relevant partner competent authorities required by Union legislation establishing Union non-customs formalities.

(25)

To establish a single communication channel with the authorities involved in goods clearance, the national single window environments for customs should allow economic operators to submit the necessary data required by customs legislation and Union legislation other than customs legislation at a single point and to receive the electronic feedback of any related information from the authorities involved directly from that point. Such feedback may include notifications of customs decisions. It should be possible for the single communication channel to be used only for the Union non-customs formalities covered by EU CSW-CERTEX and identified as suitable for additional facilitation measures.

(26)

There is a significant overlap between the data included in the customs declaration or re-export declaration and the data included in the supporting documents required for the Union non-customs formalities listed in the Annex. To enable the re-use of data so that economic operators do not need to provide the same data more than once, it is necessary to reconcile and rationalise the data requirements for customs formalities and for the Union non-customs formalities covered by EU CSW-CERTEX. The Commission should therefore identify the data elements included in both the customs declaration or re-export declaration and in the supporting documents required for the Union non-customs formalities listed in the Annex (‘common data set’). The Commission should also identify the data elements that are required only under Union legislation other than customs legislation (‘partner competent authority data set’). The common data set, the partner competent authority data set and the data set required only by customs should constitute an integrated data set including all clearance-related information needed to fulfil the customs and Union non-customs formalities covered by EU CSW-CERTEX.

(27)

To allow the fulfilment of customs and non-customs formalities affecting the same goods movements, the national single window environments for customs should, for mandatory Union non-customs systems, or could, for voluntary Union non-customs systems, enable economic operators to submit all data required by multiple regulatory authorities for placing the goods under customs procedures or re-exporting them through an integrated data set. Depending on the specific Union non-customs formality, it should be possible to submit such data at different points in time, and together with the customs declaration or re-export declaration lodged prior to the expected presentation of the goods to customs authorities, in accordance with Article 171 of Regulation (EU) No 952/2013. Such submissions would enable the fulfilment of the ‘once-only’ principle. The national single window environments for customs should use the integrated data set to transmit the common data set and the partner competent authority data set to EU CSW-CERTEX, and the common and the specific data required by customs to customs authorities.

(28)

To transmit the information provided by the economic operators through the national single window environments for customs to all authorities concerned, EU CSW-CERTEX should enable the necessary exchange of information between the customs and non-customs domains. In particular, EU CSW-CERTEX should receive the data required for fulfilling the applicable Union non-customs formalities from the national single window environments for customs and transmit it to the respective Union non-customs system. This exchange should enable partner competent authorities to review the information transmitted to the respective Union non-customs systems and take their clearance decisions that should be transmitted to customs authorities via EU CSW-CERTEX. Customs authorities, in turn, should transmit this information to the economic operators through the national single window environments for customs. The Economic Operator Registration and Identification number (‘EORI number’) should be used as the identifier for sharing and cross-referencing the information related to those exchanges.

(29)

In accordance with Article 9 of Regulation (EU) No 952/2013, an EORI number is assigned to each economic operator engaged in customs operations as an identifier for all dealings with customs authorities in the Union. The Commission maintains a central EORI system to store and handle EORI-related data. To facilitate collaboration between the different authorities involved in the goods clearance process, partner competent authorities should have access to the EORI system to validate the EORI number that they can request from economic operators in the context of their formalities.

(30)

Close cooperation between the Commission and the Member States is essential to coordinate all activities associated with the effective functioning of the EU Single Window Environment for Customs. This will also help to bridge the gap between diverging levels of digitalisation and digital preparedness, thereby preventing potential distortions. Given the broad and diverse scope of those activities, it is necessary for each Member State to appoint a competent authority as national coordinator. Without prejudice to the internal organisation of the national administrations, the national coordinator should be the contact point for the Commission, and should promote cooperation at national level, while ensuring system interoperability. The Commission should provide coordination where necessary, and help ensure the efficient enforcement of Union non-customs formalities.

(31)

The development of the EU Single Window Environment for Customs entails various implementation costs. It is important to allocate those costs between the Commission and the Member States in the most appropriate way depending on the type of services provided. The Commission should bear the costs related to the development, maintenance and operation of EU CSW-CERTEX, which is the central component of the EU Single Window Environment for Customs, and the costs related to ensuring its interfaces with Union non-customs systems. The Member States should bear the costs related to their role in ensuring interfaces with EU CSW-CERTEX and developing, maintaining and operating the national single window environments for customs.

(32)

Detailed planning is required to progressively integrate various Union non-customs formalities from diverse policy areas into EU CSW-CERTEX. To that end, the Commission should prepare a work programme to incorporate those formalities into EU CSW-CERTEX and to develop connections between the Union non-customs systems processing those formalities and EU CSW-CERTEX. The main objective of the work programme should be to support the operational requirements and implementation timeline of those activities, with particular consideration being given to the IT developments required in, inter alia, the national single window environments for customs. The work programme should be reviewed regularly to assess overall progress in applying this Regulation, and should be updated at least every three years.

(33)

The Commission should regularly monitor the state of development of the EU Single Window Environment for Customs and the potential to further extend its use. To that end, the Commission should produce a yearly report on the state of the implementation of the EU Single Window Environment for Customs and the national single window environments for customs, by reference to the work programme. Moreover, that report should also include a detailed overview on the existing Union non-customs formalities and those included in the Commission’s legislative proposals, for the purpose of providing a clear overview of the state of digitalisation of formalities at the border. Moreover, that report should, at least every three years, include the results of regular monitoring of the functioning of the EU Single Window Environment for Customs. Alongside the monitoring, the Commission should also evaluate the performance of EU CSW-CERTEX to ensure the efficient enforcement of Union non-customs formalities covered by EU CSW-CERTEX. The Commission should submit regular assessment reports on the functioning of the EU Single Window Environment for Customs to the European Parliament and to the Council. Those reports should take stock of progress, identify areas for improvement and propose recommendations for the future in light of progress made towards improved digital collaboration between customs authorities and partner competent authorities involved in goods clearance to ensure simplified processes for economic operators and the efficient enforcement of Union non-customs formalities. Those reports should also take into account relevant information provided by Member States on, inter alia, their national single window environments for customs. For the purpose of monitoring and reporting, the Commission should organise and maintain a continuous dialogue with Member States, relevant economic operators and other relevant parties.

(34)

The development of new IT systems and the updating of existing IT systems require substantial efforts to be made in terms of financial and human investment, especially in IT itself. This Regulation bridges the gaps between customs authorities and partner competent authorities, and provides a framework for digital collaboration which needs to be implemented across the Union. Therefore, in order to ensure appropriate planning and timelines, Member States are encouraged to carry out impact assessments on their national systems, processes and planning and to provide the necessary information, in a timely manner, to the Commission, with a view to promoting better law-making, in particular with regard to delegated acts and implementing acts, in accordance with the objectives of the Interinstitutional Agreement of 13 April 2016 on Better Law-Making (12).

(35)

In order to ensure the efficient and effective functioning of the EU Single Window Environment for Customs, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of amending the list of Union non-customs formalities covered by EU CSW-CERTEX in the Annex; supplementing this Regulation by specifying the data elements to be exchanged through EU CSW-CERTEX; and supplementing this Regulation by identifying the common data set together with the partner competent authority data set for each relevant Union act applicable to Union non-customs formalities integrated into EU CSW-CERTEX. When amending the list of Union non-customs formalities covered by EU CSW-CERTEX, the Commission should also determine the dates when the respective Union non-customs systems and the national single window environments for customs should be connected with EU CSW-CERTEX, at the latest. Those dates should be established taking into consideration two elements: first, the dates by which certain obligations from Union legislation are to be fulfilled, in order to ensure that the EU Single Window Environment for Customs can be used for that purpose and, second, the deployment windows which are commonly used for customs systems.

Member States might connect certain Union non-customs systems and the national single window environment for customs with EU CSW-CERTEX earlier than the dates laid down in the Annex. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

(36)

In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission as regards the establishment of the respective responsibilities of the joint controllers for compliance with the obligations under Regulations (EU) 2016/679 and (EU) 2018/1725; adoption of specific rules for the information exchange to be processed through EU CSW-CERTEX, including, where appropriate, any specific rules to ensure the protection of personal data; determining the Union non-customs formalities integrated into EU CSW-CERTEX that may be subject to additional digital cooperation; adoption of procedural arrangements for the additional exchanges of information processed through EU CSW-CERTEX, including, where appropriate, any specific rules governing the protection of personal data and adoption of a work programme to support the implementation of the provisions related to the connection of the relevant Union non-customs systems to EU CSW-CERTEX and the integration of the respective Union non-customs formalities. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (13).

(37)

Since this Regulation puts in place a mechanism for customs authorities to enforce formalities affecting the goods clearance process, it is necessary to include it and its supplementing and implementing provisions in the definition of customs legislation set out in Article 5, point 2, of Regulation (EU) No 952/2013. This approach is in line with Article 3 of that Regulation, which entrusts customs authorities with the task of ensuring the security and safety of the Union and its residents in close cooperation with other authorities where appropriate, while facilitating trade. Regulation (EU) No 952/2013 should therefore be amended to include the EU Single Window Environment for Customs within the list of customs legislation therein. Article 163(1) of Regulation (EU) No 952/2013 stipulates that the supporting documents required for the application of the provisions governing the relevant customs procedure or the re-export are to be in the declarant’s possession and at the disposal of the customs authorities at the time when the customs declaration or re-export declaration is lodged. Since customs authorities will be able to obtain through EU CSW-CERTEX the necessary data associated with Union non-customs formalities, this obligation should be deemed to be fulfilled. Therefore, in order to better integrate customs and Union non-customs procedures, enabling them to run simultaneously, Article 163(1) of Regulation (EU) No 952/2013 should be amended accordingly.

(38)

The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 20 November 2020.

(39)

The integration of Union non-customs formalities into EU CSW-CERTEX requires the implementation of new information technology infrastructure to establish connections between the national single window environments for customs and Union non-customs systems, identifying the data to be exchanged, and developing technical and functional specifications. The timing needed to advance these developments at Union and national level should therefore be taken into consideration for the application of this Regulation. Furthermore, the implementation of additional digital cooperation measures is expected to take substantially longer, as it requires prior identification of the Union non-customs formalities concerned together with the relevant technical developments. It is therefore necessary to defer the application of certain provisions of this Regulation.

(40)

Since the objective of this Regulation, namely the improved enforcement of Union regulatory requirements across Union borders and facilitation of international trade, cannot be sufficiently achieved by the Member States due to the inherently transnational nature of the movement of goods across borders and its complexity, but can rather, by reason of the scale and effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective,