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The relation between European Union (EU) trade and customs policies is complex. The customs authorities have an executive function in the administration of trade policy as well as the control of borders, but they also remain accountable to trade policy makers for their performance. Other European Parliament committees touch upon the subject of customs, too. Greater co-ordination may be achieved by encouraging the development of Customs specific performance indicators that can be used for periodic ...

This document compares the proposal for a Regulation (COM 99/0055 final) with the amendments adopted by the European Parliament and the text adopted by the Council (R (CE) n° 104/2000)