The declaration form referred to in Article 3(3) of Regulation (EU) 2018/1672 (‘declaration form’) shall comply with the template set out in Part 1 of Annex I to this Regulation and shall be completed in accordance with the notes on completion specified therein.
Commission Implementing Regulation (EU) 2021/776 of 11 May 2021 establishing templates for certain forms as well as technical rules for the effective exchange of information under Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union
Commission Implementing Regulation (EU) 2021/776 of 11 May 2021 establishing templates for certain forms as well as technical rules for the effective exchange of information under Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005(1), and in particular Article 16(1)(a), (c), (d) and (e) thereof,
Whereas:
Regulation (EU) 2018/1672 provides for a system of controls with respect to accompanied or unaccompanied cash of a value of EUR 10 000 or more entering or leaving the Union, to complement the legal framework for the prevention of money laundering and terrorist financing laid down in Directive (EU) 2015/849 of the European Parliament and of the Council(2).
In addition to the data elements listed in Article 3(2) and Article 4(2) of Regulation (EU) 2018/1672, the following specific data elements should be included in the relevant form to identify the carrier, the declarant, the owner, the sender or the recipient, as the case may be: personal identification numbers and gender for natural persons, economic operators registration and identification numbers, name of register and registration country for legal persons, country of issue and date of issue for identification documents, telephone number and email address as contact details, reference number and transport company for means of transport. The inclusion of those data elements is necessary in order to reduce the risk of errors regarding identity and of delays in case of subsequent verification, as well as for the purposes of risk analysis and to improve the efficacy of the common risk management framework referred to in Article 5(4) of Regulation (EU) 2018/1672.
In order to address cases where there are multiple owners, recipients or intended recipients or different types of cash, and the space available on the declaration form or the disclosure form is not sufficient, declarants should be required to use additional sheets to be attached to the form as an integral part of it. To ensure a harmonised approach as regards the application of controls and the processing, transmission and analysis of declarations by competent authorities across the Member States, it is appropriate to establish templates for the additional sheets.
In order for competent authorities to transmit the information referred to in Article 10(3) of Regulation (EU) 2018/1672, to the competent authorities of the other Member States and where applicable to the Commission, the European Public Prosecutor’s Office and Europol, where they are competent to act, the template for the form for the transmission of such information should be established. The purpose of that form is to ensure the accurate and uniform collection and effective transmission of information obtained under Article 5(3), Article 6(1) or Article 6(2) of Regulation (EU) 2018/1672 and of declarations obtained under Article 3 or 4 of that Regulation, where there are indications that the cash is related to criminal activity. Moreover the form should be used for the transmission of anonymised risk information and risk analysis results, referred to in Article 10(1)(d) of that Regulation.
Due to the different content of the information to be transmitted and the different frequency of transmission, the form should consist of two parts. The first part of the form is intended for the transmission of information under points (a), (b) and (c) of Article 10(1) of Regulation. As an integral part of that form for official use, competent authorities should, depending on the factual circumstances, also transmit an ex officio declaration composed pursuant to Article 5(3), the recording of information under Article 6(1) or Article 6(2) of Regulation (EU) 2018/1672, and the declarations obtained under Articles 3 and 4 of that Regulation when there are indications that cash is related to criminal activity. In order to ensure the uniform recording of information under Article 6(1) or Article 6(2) of that Regulation, competent authorities should also use the same forms to record the necessary details. The second part of the form is intended for the periodic transmission of anonymised risk information and risk analysis results under Article 10(1)(d) of Regulation (EU) 2018/1672.
In order to establish the technical transmission by electronic means of the information referred to in Article 9(1) of Regulation (EU) 2018/1672 from the competent authorities of each Member State to the Financial Intelligence Unit of the respective Member State, it is necessary to lay down technical rules for the seamless exchange of information via the Customs Information System (CIS) established under Council Regulation (EC) No 515/97(3). Those rules aim at reducing the administrative burden for Member States. The same rules should apply for the transmission of the information referred to in Article 10(1)(a), (b) and (c) of Regulation (EU) 2018/1672. The transmission of anonymised risk information and risk analysis results referred to in Article 10(1)(d) of Regulation (EU) 2018/1672, should be carried out also via the CIS in accordance with Regulation (EC) No 515/97.
In order to enable the competent authorities of each Member State to transmit to the Commission anonymised statistical information regarding declarations, controls and infractions referred to in Article 18(1)(c) of Regulation (EU) 2018/1672, rules should be laid down. For the purposes of Regulation (EU) 2018/1672, the act of making the relevant information available electronically to the Commission should be considered sufficient exchange of the information, without requiring the adoption of the format referred to in Article 16(1)(e) of Regulation (EU) 2018/1672.
Considering that Regulation (EU) 2018/1672 is to apply from 3 June 2021, this Regulation should apply from the same date.
Where it is necessary for the purposes of this Regulation to process personal data, this should be carried out in accordance with applicable Union law on the protection of personal data. Any processing of personal data based on this Regulation is subject to Regulations (EU) 2016/679(4) and (EU) 2018/1725(5) of the European Parliament and of the Council, as regards processing by Member States’ competent authorities and processing in the CIS, respectively.
The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 12 February 2021.
The measures provided for in this Regulation are in accordance with the opinion of the Cash Controls Committee, established by Regulation (EU) 2018/1672,
HAS ADOPTED THIS REGULATION:
Article 1 Declaration form
Article 2 Disclosure form
The disclosure form referred to in Article 4(3) of Regulation (EU) 2018/1672 (‘disclosure form’) shall comply with the template set out in Part 2 of Annex I to this Regulation and shall be completed in accordance with the notes on completion specified therein.
Article 3 Additional sheets to the forms
Where the space available on the declaration form or the disclosure form, as the case may be, is not sufficient, additional sheets as in the templates set out in Part 3 or Part 4 of Annex I, respectively, shall be used. Where additional sheets are attached to a declaration or a disclosure form, they shall be deemed to be an integral part of it.
Article 4 Forms for official use
1.
Competent authorities shall use the form for official use as in the template set out in Part 1 of Annex II to this Regulation to record and transmit the information referred to in Article 10(1)(a), (b) and (c) of Regulation (EU) 2018/1672.
2.
Where the obligation to declare accompanied cash under Article 3 of Regulation (EU) 2018/1672 or the obligation to disclose unaccompanied cash under Article 4 of that Regulation has not been fulfilled and competent authorities are required, pursuant to Article 5(3) of that Regulation, to compose an ex officio declaration, they shall use the template set out in Part 1 or Part 2 of Annex I to this Regulation and, if needed in accordance with Article 3 of this Regulation, the template set out in Part 3 or Part 4 of that Annex, respectively. A declaration composed pursuant to this paragraph shall be attached to and transmitted with the form for official use referred to in paragraph 1.
3.
Where the competent authorities detect a carrier with an amount of cash below the threshold referred to in Article 3 of Regulation (EU) 2018/1672 and there are indications that the cash is related to criminal activity, the competent authorities shall use the template set out in Part 1 of Annex I to this Regulation and, if needed in accordance with Article 3 of this Regulation, the template set out in Part 3 of that Annex to record this information. The recording of information pursuant to this paragraph shall be attached to and transmitted with the form for official use referred to in paragraph 1.
4.
Where the competent authorities find that unaccompanied cash below the threshold referred to in Article 4 of Regulation (EU) 2018/1672 is entering or leaving the Union and that there are indications that the cash is related to criminal activity, the competent authorities shall use the template set out in Part 2 of Annex I to this Regulation and, if needed in accordance with Article 3 of this Regulation, the template set out in Part 4 of that Annex to record this information. The recording of information, pursuant to this paragraph shall be attached to and transmitted with the form for official use referred to in paragraph 1.
5.
Where the competent authorities find that for a declaration obtained under Article 3 or 4 of Regulation (EU) 2018/1672 there are indications that the cash is related to criminal activity, the competent authorities shall attach the declaration to and transmit it with the form for official use referred to in paragraph 1.
6.
Competent authorities shall use the form for official use for the transmission of anonymised risk information and risk analysis results, as in the template set out in Part 2 of Annex II to this Regulation to record the anonymised risk information and risk analysis results referred to in Article 10(1)(d) of Regulation (EU) 2018/1672.