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(1) The Customs 2020 programme set up under Regulation (EU) No 1294/2013 and its predecessor programmes have significantly contributed to facilitating and enhancing customs cooperation between customs authorities, as well as to building their administrative, human and information technology (IT) capacity. Since many of the activities of the customs authorities are of a cross-border nature, a more effective and efficient way of developing such cooperation is to offer Member States a framework within which it can take place by establishing a customs programme at Union level, implemented by the Commission. Moreover, the Customs 2020 programme has proved to be cost-efficient and has added real value to other customs cooperation frameworks set up on a bilateral or multilateral basis. In addition, the Customs 2020 programme has contributed to safeguarding the financial interests of the Union and of the Member States by supporting the effective collection of customs duties. Furthermore, harmonised customs procedures are important to achieve equivalent results in the prevention of fraud and of illegal cross-border flows of goods. It is therefore appropriate, efficient and in the interest of the Union to continue financing activities in the field of customs cooperation by establishing a new programme, the Customs programme (‘the Programme’).

(2) For 50 years, the customs union has been one of the cornerstones of the Union, which is one of the largest trading blocks in the world. The customs union is a significant example of successful Union integration, and is essential for the proper functioning of the internal market for the benefit of both businesses and citizens. The customs union has evolved considerably over this period and customs authorities are successfully carrying out a wide range of tasks at the borders. Working together, they strive to facilitate legitimate and fair trade, reduce bureaucracy, collect revenue for national and Union budgets, and help to protect the citizens against terrorist, health, environmental and other threats. In particular, by introducing a common risk management framework at Union level and by controlling cash flows to combat money laundering and terrorist financing, the customs authorities play an important role in the fight against terrorism, organised crime and unfair competition. Given their extensive mandate, the customs authorities are effectively the leading authorities for the control of goods at the Union’s external borders. A stronger and a more ambitious Union can only be achieved if the necessary resources are available. In that context, the Programme should not only cover customs cooperation, but should also provide support for the wider mission of customs authorities, as provided for in Article 3 of Regulation (EU) No 952/2013 of the European Parliament and of the Council , namely the supervision of the Union’s international trade, thereby contributing to the implementation of the external aspects of the internal market, of the common commercial policy and of the other common Union policies having a bearing on trade, and to overall supply chain security. The legal basis of this Regulation should therefore cover customs cooperation as provided for in Article 33 of the Treaty on the Functioning of the European Union (TFEU), the internal market, as provided for in Article 114 TFEU and the common commercial policy, as provided for in Article 207 TFEU.

(3) The Programme should assist the Member States and the Commission by providing a framework for actions that aim to support the customs union and the customs authorities working together and acting as one; to contribute to protecting the financial and economic interests of the Union and its Member States; to ensure the security and safety of the Union and its residents, thereby contributing to consumer protection; to protect the Union from unfair and illicit commercial practices, while facilitating legitimate business activity; and to facilitate legitimate trade so that businesses and citizens can benefit from the full potential of the internal market and world trade.

(4) Customs is a dynamic policy area facing new challenges, such as globalisation, new patterns in fraud and smuggling, and digitalisation. These challenges increase the demand for support to customs authorities and call for innovative solutions. They further underline the need to reinforce cooperation between customs authorities.

(5) In order to ensure cost-effectiveness, the Programme should exploit possible synergies with other Union measures in related fields, such as the Fiscalis programme, which is to be established by a Regulation of the European Parliament and of the Council establishing the ‘Fiscalis’ programme for cooperation in the field of taxation, the instrument for financial support for customs control equipment, which is to be established by a Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (the ‘Customs Control Equipment Instrument Regulation’), the Union Anti-Fraud Programme, which is to be established by a Regulation of the European Parliament and of the Council establishing the Union Anti-Fraud Programme, the instrument for financial support for border management and visa, which is to be established by a Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the instrument for financial support for border management and visa (BMVI), the Internal Security Fund, which is to be established by a Regulation of the European Parliament and of the Council establishing the Internal Security Fund, the Single Market Programme, which is to be established by a Regulation of the European Parliament and of the Council establishing the Programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme), the Recovery and Resilience Facility established by Regulation (EU) 2021/241 of the European Parliament and of the Council and the Technical Support Instrument established by Regulation (EU) 2021/240 of the European Parliament and of the Council .

(6) In view of the importance of tackling climate change, and in line with the Union’s commitments to implement the Paris Agreement and to achieve the United Nations Sustainable Development Goals of the 2030 Agenda for Sustainable Development adopted on 25 September 2015, the actions under this Regulation should contribute to the achievement of the Union’s goal of spending at least 30 % of the total amount of Union budget on supporting climate objectives and of the Union’s ambition to spend 7,5 % of the annual Union budget, on biodiversity in 2024 and 10 % in both 2026 and 2027, while considering the existing overlaps between climate and biodiversity goals.

(7) This Regulation lays down a financial envelope for the Programme, which is to constitute the prime reference amount, within the meaning of point 18 of the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources , for the European Parliament and the Council during the annual budgetary procedure. To be considered eligible for funding, any unforeseen expenditure should be directly related to the objectives of the Programme. The financial envelope of the Programme should cover necessary and duly justified expenses for managing the Programme and evaluating its performance, provided that those activities are related to the general and specific objectives of the Programme.

(10) Horizontal financial rules adopted by the European Parliament and the Council on the basis of Article 322 TFEU apply to this Regulation. Those rules are laid down in the Financial Regulation and determine in particular the procedure for establishing and implementing the budget through grants, procurement, prizes, indirect implementation, and provide for checks on the responsibility of financial actors. Rules adopted on the basis of Article 322 TFEU also include a general regime of conditionality for the protection of the Union budget.

(13) The exchange of customs information and other related information is key for the proper functioning of customs and goes well beyond the exchanges within the customs union. Adaptations of, or extensions to, the European electronic systems to enable cooperation with third countries that are not participating in the Programme and with international organisations could be of interest to the Union. Therefore, when duly justified by such an interest, the corresponding adaptations or extensions to the European electronic systems should be eligible for funding under the Programme.

(15) In accordance with the Commission’s commitment to ensure the coherence and simplification of funding programmes, set out in its Communication of 19 October 2010 entitled ‘The EU Budget Review’, resources should be shared with other Union funding instruments if the actions envisaged under the Programme pursue objectives that are common to various funding instruments, provided that this does not result in double financing. Actions under the Programme should ensure coherence in the use of the Union’s resources supporting the customs union and customs authorities.

(16) IT capacity-building actions are expected to attract the greatest share of the budget under the Programme. Among those IT capacity-building actions, top priority should be given to those actions related to electronic systems that are necessary for the implementation of the customs union and for customs authorities to carry out their mission. The common and national components of the European electronic systems should be defined in this Regulation. Combinations of common and national components are possible. Moreover, the scope of actions and the responsibilities of the Commission and the Member States should be clearly defined.

(17) This Regulation should be implemented by means of work programmes. In view of the mid- to long-term nature of the objectives pursued and building on experience gained over time, it should be possible for work programmes to cover several years. A shift from annual to multiannual work programmes would reduce the administrative burden for both the Commission and the Member States. Multiannual work programmes should be for a maximum of three years.