
Article 1 
Member States shall use the models set out in Annexes I, II, III and IV to this Decision to draw up the statements of accounts for the entitlements to own resources referred to in Article 6(4) of Regulation (EU, Euratom) No 609/2014.
Article 2 
Member States shall use the form set out in Annex V to this Decision to draw up reports on irrecoverable amounts corresponding to entitlements to own resources referred to in Article 13(3) of Regulation (EU, Euratom) No 609/2014. They shall transmit those reports using the electronic web-based management and information system supplied by the Commission.
Article 3 

1. Member States shall use the models referred to in Article 1 of this Decision as from 20 July 2018 at the latest. Member States may use the models referred to in Article 1 of Implementing Decision (EU, Euratom) 2016/2366 until 19 July 2018.
2. Member States shall use the form referred to in Article 2 of this Decision as from 1 September 2018. Member States shall use the form referred to in Article 2 of Implementing Decision (EU, Euratom) 2016/2366 until 31 August 2018.
Article 4 
Implementing Decision (EU, Euratom) 2016/2366 is repealed as from 1 September 2018.
Article 5 
This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Done at Brussels, 8 February 2018.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX I


Member State:
Month/year:

(national currency)
NATURE OF RESOURCE Member State's reference (optional) Accounts established during month Amounts recovered from separate account Corrections to earlier establishments Gross amounts Net amounts
+ –
(1) (2) (3) (4) (5) = (1) + (2) + (3) – (4) (6)
1210 Customs duties (excluding countervailing and anti-dumping)       
1230 Countervailing and anti-dumping duties on products       
1240 Countervailing and anti-dumping duties on services       
12 CUSTOMS DUTIES       
1100 Production levies related to the marketing year 2005/2006 and previous years       
1110 Sugar storage levies       
1130 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose       
1170 Production charge       
1180 One-off amounts on additional sugar quota and supplementary isoglucose quota       
1190 Surplus amount       
11 SUGAR LEVIES       
TOTAL 12 + 11       
   – 20 % collection costs– 25 % collection costs– 10 % collection costs  
  Total to be paid to the EU  






ANNEX II


Month/year

(national currency)
Gross amount of own resources recovered References to irregularities or delays in the establishment, entry in the accounts and making available of own resources noted as a result of national or Union inspections Rate of deduction to be applied Amounts included under the heading ‘Total to be paid to the EU’ Other information
  20 % 25 % 10 % YES NO 
       
       
Total: 








ANNEX III


Member State:
Quarter/year:

(national currency)
NATURE OF RESOURCE Outstanding from previous quarter Established entitlements for current quarter Corrections of establishments (Article 8) Irrecoverable amounts which cannot be made available for justified reasons (Article 13(2)) Total(1 + 2 ± 3 – 4) Amounts recovered for the EU budget during quarter Outstanding at end of current quarter
(1) (2) (3) (4) (5) (6) (7) = (5) – (6)
1210 Customs duties (excluding countervailing and anti-dumping)       
1230 Countervailing and anti-dumping duties on products       
1240 Countervailing and anti-dumping duties on services       
12 CUSTOMS DUTIES       
1100 Production levies related to the marketing year 2005/2006 and previous years       
1110 Sugar storage levies       
1130 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose       
1170 Production charge       
1180 One-off amounts on additional sugar quota and supplementary isoglucose quota       
1190 Surplus amount       
11 SUGAR LEVIES       
TOTAL 12 + 11       
 Estimate of amounts established for which recovery is unlikely 






ANNEX IV


Quarter/year

Gross amount of own resources Reference to national decision OWNRES reference WOMIS reference
Entered in the ‘A’ account Not entered in the ‘A’ account
(1) (2)   
TOTAL: TOTAL:   



ANNEX V
Unless otherwise stated, all information must be provided if available and relevant. All amounts are to be indicated in the currency of the respective Member State at the time of reporting.

1. 
Member State: …

Reference of the report: …

(the Member State's code/year of reporting/serial number of the year of reporting)

Reference to a related information form sent beforehand pursuant to Article 5(1) of Regulation (EU, Euratom) No 608/2014: …

Justification of absence of a reference to the aforementioned information form: …

Case related to a Union inspection (Yes/No)

Reference to a related Union inspection: …

Total amount irrecoverable: …

Authority that declared or deemed the amount irrecoverable: …

National reference of the administrative decision of irrecoverability: …

(See third column of Annex IV)

Date of the administrative decision on irrecoverability: …

Date on which the amount was to be deemed irrecoverable: …

2. 
Date or period during which the debt was incurred: …

Legal basis for the incurrence of the debt: …

(Legal bases preceding Council Regulation (EEC) No 2913/92are to be indicated by using the relevant article of Regulation (EEC) No 2913/92)

Indirect representation (Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council or precursors): (Yes/No)

Customs situation: …

(Customs procedure in force, situation of the goods or customs-approved treatment at the time of the customs debt being incurred)

Additional details to be indicated in the case of transit movements:


— Date(s) of acceptance of the customs declaration: …
— Member State(s) of departure or entry into the Union (ISO Code): …
— Member State(s) of destination or exit from the Union (ISO Code): …
— MRN(s) of the transit declaration(s) or TIR operation(s): …
— TIR carnet number(s): …

Type of check that led to the establishment of the entitlement: …


— Checks not related to the acceptance of a customs declaration: …
— Checks during clearance of a customs declaration including sample taking: …
— Checks after clearance but before discharge of the customs procedure: …
— Checks after discharge of the customs procedure for the goods: …
— Checks after clearance and release for free circulation: …

Date(s) of discharge of the customs procedure(s) to be communicated in the case of customs situations involving suspensive arrangements (e.g. fraudulent transit arrival confirmation): …

Comprehensive description of events leading to the establishment of the entitlement:

(The following questions shall be always addressed: What triggered the checks or investigations and when? When ended the checks or investigations (give data of report)? Which goods were involved? Give details of the grounds for which duties were evaded. Did the check or investigation allow for the calculation of additional duties and the identification of debtor(s)? Give the date, when the different debtors were identified and if applicable indicate the parts of the debt for which they became debtors.)

Date when the investigation/customs inspection/control started; …

Date when the report of the customs inspection/control was produced, allowing to identify the debtor(s) and the amount of additional duties; …

3. 
Case related to Mutual assistance (MA) within the meaning of Council Regulation (EC) No 515/97 involving Commission departments (Yes/No)

Reference of the MA communication: …

Date of receipt: …

Comments (optional): …

OLAF File reference (format: LL/yyyy/nnnn) …

Joint Customs Operation (JCO) reference (if applicable) …

Case related to a Risk information Form (RIF) or to a Common Priority Control Area (CPCA) (Yes/No)

RIF reference (if applicable) …

CPCA reference. (if applicable) …

4. 
Office of establishment: …

Date of establishment: …

Accounting reference of establishment (optional): …

Date of entry in the B account (Article 6 of Regulation (EU, Euratom) No 609/2014): …

Accounting reference of the B account (optional): …

Entry in the accounts or notification of the customs debt deferred in order not to prejudice a criminal investigation affecting the financial interests of the Union (the second subparagraph of Article 13(2) of Regulation (EU, Euratom) No 609/2014) (yes/no)

Total amount of traditional own resources established: …

Amount of customs and agricultural duties established, not including countervailing and antidumping duties: …

…

Amount of countervailing and antidumping duties established: …

Amount of sugar/isoglucose levies established: …

Corresponding established amount of national excise duties and VAT (optional): …

Total amount of traditional own resources corrected (addition or deduction) after the initial establishment: …

Amount of customs and agricultural duties corrected (addition or deduction) after the initial establishment, not including countervailing and antidumping duties: …

Amount of countervailing and antidumping duties corrected (addition or deduction) after the initial establishment: …

…

Amount of sugar/isoglucose levies corrected (addition or deduction) after the initial establishment: …

…

Corresponding amount of national excise duties and VAT corrected (addition or deduction) after the initial establishment (optional): …

Total amount of security/guarantee: …

(Amount of Union own resources and if applicable national duties. It can be nil if there is a waiver or if a security is not lodged. In the case of a comprehensive guarantee less than 100 % of the reference amount, the reference amount shall also be indicated)

Part of security to be allocated to Union own resources: …

Type of security (compulsory, optional, not planned): …

Type of compulsory security: …

Reason why a planned security was not lodged: …

Security made available to the Union: …

Date on which the security was made available: …

5. 
(If there are several debtors for the same debt, the following information needs to be provided for each debtor)

Quality of debtor: …

Amount owed, if less than total amount established: …

Date of notification of the debt: …

Date(s) of payment reminders: …

Establishment subject to an appeal procedure within the meaning of Article 243(1) of Regulation (EEC) No 2913/92 or Article 44 of Regulation (EU) No 952/2013 (Yes/No)

Levels attained in appeal procedure: …

Date of first appeal lodged: …

Date on which the definitive judgment is notified: …

Comments (optional): …

Suspension of implementation within the meaning of Articles 222 and 244 of Regulation (EEC) No 2913/92 and Article 876a of Commission Regulation (EEC) No 2454/93 or Article 108(3) and Article 45 of Regulation (EU) No 952/2013 (Yes/No)

Security lodged on suspension (Yes/No)

Amount of security on suspension: …

Reasons why no security was lodged on suspension: …

(Member States need to specify whether or not a security was waived because of foreseeable economic and social difficulties and the grounds for such a decision)

Payment facilities within the meaning of Article 229 of Regulation (EEC) No 2913/92 or Article 112 of Regulation (EU) No 952/2013 (no request/request rejected/request accepted)

Description of payment facility arrangements: …

Security lodged pursuant to payment facilities (Yes/No)

Amount of security pursuant to payment facilities: …

Reason why no security was lodged on payment facilities: …

(Member States need to specify whether or not a security was waived because of foreseeable economic and social difficulties and the grounds for such a decision)

Date of issue of enforcement order: …

Notification of enforcement order (Yes/No)

Date of notification of enforcement order: …

Comments on enforcement order (optional): …

Date(s) of payment(s) received and made available: …

Corresponding amount(s) of payment(s) received and made available: …

Total amounts paid and made available: …

Date(s) of attachments: …

Amount obtained by way of attachment: …

Comments on the attachment (optional): …

Date of opening of bankruptcy/liquidation/insolvency proceedings: …

Date of declaring the claim in those proceedings: …

Date of closure of bankruptcy/liquidation/insolvency proceedings: …

Amount of own resources recovered from bankruptcy/liquidation/insolvency proceedings: …

…

Mutual assistance by other Member States in recovery (Council Directive 2010/24/EU or precursors) (Yes/No)

Reference of Mutual assistance in recovery: …

Member State contacted: …

Date of request: …

Amount recovered: …

Date of reply: …

Comments on the reply (in particular if the Member State contacted has not acted on the request): …

…

6. 
(In this part the Member States shall clearly indicate for instance all the specific enforcement measures taken and the reasons why in the case of a bankruptcy/liquidation/insolvency procedure the amount received was not sufficient to cover the debt or why it covers only a part of the debt. Also, Member States shall explain in detail the circumstances if entry in the accounts or notification of customs debts was deferred in order not to prejudice criminal investigations affecting the financial interests of the Union.)

(Member States do not need to provide information they have already provided under points 1 to 5)

7. 