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Leis an gclár Custam 2020 a cuireadh ar bun faoi Rialachán (AE) Uimh. 1294/2013 agus faoina cláir ba réamhtheachtaithe, cuireadh go mór le comhar custaim a éascú agus a fheabhsú idir údaráis chustaim, chomh maith le fothú acmhainneachta (acmhainneacht riarachán, an duine agus teicneolaíochta faisnéise (TF). Os de chineál trasteorann go leor de gníomhaíochtaí na n-údarás chustaim, bealach níos éifeachtaí agus níos éifeachtúla chun an comhar sin a fhorbairt dá bhrí sin is ea creat a thairiscint do na Ballstáit inar féidir leis tarlú trí chlár custaim a bhunú ar leibhéal an Aontais, arna chur chun feidhme ag an gCoimisiún. Thairis sin, tá sé léirithe go bhfuil an clár Custam 2020 cost-éifeachtúil agus go dtugtar fíor-bhreisluach leis do chreataí comhair custaim eile a bhunaítear ar bhonn déthaobhach nó iltaobhach. Mar bhreis air sin, chuidigh an clár Custam 2020 le leasanna airgeadais an Aontais agus na mBallstát a chosaint trí thacú le bailiú éifeachtach dleachtanna custaim. Sa bhreis air sin, tá nósanna imeachta custaim comhchuibhithe tábhachtach chun torthaí coibhéiseacha a bhaint amach maidir le calaois agus sreafaí trasteorann neamhdhleathacha earraí a chosc. Is iomchuí, éifeachtúil agus ar leas an Aontais go leanfar de ghníomhaíochtaí a mhaoiniú i réimse an chomhair custaim trí chlár nua a bhunú, an clár Custaim (“an Clár”).
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’).