
Article 1 
Regulation (EU) No 952/2013 is amended as follows:

((1)) Article 278 is replaced by the following:
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Article 278 

1. Until 31 December 2020 at the latest, means for the exchange and storage of information, other than the electronic data-processing techniques referred to in Article 6(1), may be used on a transitional basis where the electronic systems which are necessary for the application of the provisions of the Code other than those referred to in paragraphs 2 and 3 of this Article are not yet operational.
2. Until 31 December 2022 at the latest, means other than the electronic data-processing techniques referred to in Article 6(1) may be used on a transitional basis, where the electronic systems which are necessary for the application of the following provisions of the Code are not yet operational:
(a) the provisions on the notification of arrival, on presentation and on declarations of temporary storage laid down in Articles 133, 139, 145 and 146; and
(b) the provisions related to the customs declaration for goods brought into the customs territory of the Union laid down in Articles 158, 162, 163, 166, 167, 170 to 174, 201, 240, 250, 254 and 256.
3. Until 31 December 2025 at the latest, means other than the electronic data-processing techniques referred to in Article 6(1) may be used on a transitional basis, where the electronic systems which are necessary for the application of the following provisions of the Code are not yet operational:
(a) the provisions on guarantees for potential or existing customs debts laid down in point (b) of Article 89(2) and Article 89(6);
(b) the provisions on entry summary declarations and risk analysis laid down in Articles 46, 47, 127, 128 and 129;
(c) the provisions on the customs status of goods laid down in Article 153(2);
(d) the provisions on centralised clearance laid down in Article 179;
(e) the provisions on transit laid down in point (a) of Article 210, Article 215(2) and Articles 226, 227, 233 and 234; and
(f) the provisions on outward processing, pre-departure declarations, formalities on exit of goods, export of Union goods, re-export of non-Union goods and exit summary declarations for taking goods out of the customs territory of the Union laid down in Articles 258, 259, 263, 267, 269, 270, 271, 272, 274 and 275.';
((2)) the following Article is inserted:
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Article 278a 

1. By 31 December 2019 and every year thereafter until the date on which the electronic systems referred to in Article 278 become fully operational, the Commission shall submit an annual report to the European Parliament and to the Council on progress in developing those electronic systems.
2. The annual report shall assess the progress of the Commission and the Member States in developing each of the electronic systems, taking particular account of the following milestones:
(a) the date of publication of the technical specifications for the external communication of the electronic system;
(b) the period of conformance testing with economic operators; and
(c) the expected and actual dates of deployment of the electronic systems.
3. If the assessment shows that the progress is not satisfactory, the report shall also describe the mitigating actions to be taken to ensure the deployment of the electronic systems before the end of the applicable transitional period.
4. The Member States shall provide the Commission, twice per year, with an updated table on their own progress in developing and deploying the electronic systems. The Commission shall publish such updated information on its website.';
((3)) Article 279 is replaced by the following:
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Article 279 
The Commission shall be empowered to adopt delegated acts in accordance with Article 284 specifying the rules on the exchange and storage of data in the situations referred to in Article 278.'.
Article 2 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Strasbourg, 17 April 2019.
For the European Parliament
The President
A. TAJANI
For the Council
The President
G. CIAMBA
The European Parliament and the Council welcome the European Court of Auditors' Special Report No 26/2018 entitled ‘A series of delays in Customs IT systems: what went wrong?’ and other recent relevant reports in the area of customs, which have given the co-legislators a better overview of the causes for the delays in the implementation of the IT systems necessary for improving customs operations in the EU.
The European Parliament and the Council consider that any future audit by the European Court of Auditors assessing the reports prepared by the Commission on the basis of Article 278a of the Union Customs Code could positively contribute to the avoidance of further delays.
The European Parliament and the Council call on the Commission and the Member States to take full account of such audits.
