(1)

Article 6(1) of Regulation (EU) No 952/2013 requires that all exchanges of information between customs authorities and between economic operators and customs authorities, and the storage of such information, as required under the customs legislation, be made using electronic data-processing techniques. For this purpose and in accordance with Article 6(2) of Regulation (EU) No 952/2013, the Commission draws up common data requirements.

(2)

Article 6(4) of Regulation (EU) No 952/2013 provides for the possibility for the Commission to adopt decisions in exceptional cases to allow one or several Member States to derogate from using electronic data processing techniques for the exchange and storage of information, if such derogation is justified by the specific situation of the requesting Member State and is granted for a specific period of time.

(3)

Commission Implementing Decision (EU) 2019/2151 (2) establishes the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (‘the work programme’). The work programme lists the electronic systems to be developed and the dates on which those systems are expected to become operational. Amongst others, that programme specifies the implementation and deployment window for the Import Control System 2 (‘ICS2’) in accordance with Articles 6(1), Articles 16, 46, 47 and 127 to 132 of Regulation (EU) No 952/2013.

(4)

Furthermore, Article 278(3)(b) of Regulation (EU) No 952/2013 specifies the deadline until which means other than electronic data-processing techniques may be used on a transitional basis to implement the provisions concerning entry summary declarations and risk analysis in relation to the entry of goods into the customs territory of the Union.

(5)

In accordance with the work programme, Member States are to be ready from 1 March 2023 to deploy the national entry system as a national component of the ICS2 Release 2 in order to exchange and store entry summary declarations collected from economic operators for goods transported by air and they are to grant economic operators the possibility to connect to the system within the deployment window lasting until 2 October 2023 and, as of the date of their connection, to lodge entry summary declarations by using that system.

(6)

However, three major and partially unforeseen developments have arisen, all having a significant impact on, and posing complementary challenges to, the resources of Member States: the COVID-19 pandemic caused substantial delays in IT developments in Austria, France, Greece and the Netherlands. The withdrawal of the United Kingdom from the European Union and the resulting surge in the number of customs declarations required France and the Netherlands to reshuffle resources and priorities. The financial consequences of the Russian invasion of Ukraine on the customs activities of the neighbouring or geographically close countries, further aggravated the situation and demanded additional resources in Austria. In particular, procurement and tendering difficulties, as well as budgetary and staffing issues, stemming from the aforementioned circumstances had a significant impact on Member States’ abilities to meet the deadlines, as cited by Austria, Belgium, Croatia, Denmark, Estonia, France, Greece, Luxembourg, Poland, Romania and Sweden.

(7)

These specific circumstances have caused significant delays in the ongoing IT developments and prevented certain Member States from completing the deployment of IT means for the national entry system component of the ICS2 Release 2 system by 1 March 2023. Therefore, on 16 May 2022 Estonia, on 19 May 2022 the Netherlands, on 25 May 2022 Romania, on 3 June 2022 Greece, on 7 June 2022 France, on 23 September 2022 Denmark, on 28 October 2022 Austria, on 15 December 2022 Sweden, on 19 December 2022 Belgium, on 22 December 2022 Luxembourg, on 23 December 2022 Croatia and on 23 January 2023 Poland requested to use means for the exchange and storage of information other than electronic data-processing techniques in accordance with Article 6(4), second subparagraph, of Regulation (EU) No 952/2013.

(8)

In compliance with Article 6(4), third subparagraph, of the above regulation, such derogations should not affect the exchange of information between the Member State to which it is addressed and other Member States nor the exchange and storage of information in other Member States for the purposes of the application of the customs legislation. Austria, Belgium, Croatia, Denmark, Estonia, France, Greece, Luxembourg, the Netherlands, Poland, Romania and Sweden are to notify the Commission about the progress made in the deployment of the national entry system of ICS2 Release 2 in relation to goods transported by air as part of the progress reporting process laid down in Article 278a of Regulation (EU) No 952/2013. The communication and sharing of national planning information as outlined in Article 4 of Implementing Decision (EU) 2019/2151 is to be ensured.

(9)

Due to the significance of the ICS2 system in establishing an integrated EU approach to reinforce customs risk management and in ensuring pre-arrival security and safety, whilst facilitating the free flow of legitimate trade, and due to the nature and complexity of the ICS2 system, the changes necessary for the alignment to the Union Customs Code requirements have repercussions also on other related or dependant IT systems. The duration of the derogation should thus be kept to a strict minimum. In that light and having regard to the impacts of the exceptional circumstances that have caused delays in the ongoing IT developments of ICS 2 Release 2 in Member States and the current state of those developments, the derogation should last until no later than 30 June 2023,