EU traditional own resources (TOR), i.e. mainly customs duties and sugar levies, are defined in Article 2(1) (a) of the Own Resources Decision currently in force (ORD 2014).
According to Regulation 1308/2013 the sugar quota system ended by the marketing year 2016/2017 (30 September 2017). This means that Member States paid the sugar production tax and the surplus levy to the EU for the last time in March 2017 and June 2018. Thereafter, there will be no longer payment of TOR from sugar levies.
Collection of own resources
The Member States are responsible for the collection of these resources as provided for in Article 8 of that Decision. The Members States establish, account for, recover and make available TOR to the Commission in accordance with the more detailed rules laid down in Council Regulation (EU, Euratom) No 609/2014, which implements the Own Resources Decision. In addition, Member States must have adequate controls infrastructure to ensure that their administrations (especially customs) carry out their tasks in an appropriate manner. The Member States retain 20%, by way of collection costs, of TOR paid to the Commission.
Traditional own resources are made available to the Commission, on a monthly basis, by the first working day after the 19th day of the second month following the month in which the entitlement was established. Member States inform the Commission of the TOR to be credited to the account, by means of a detailed statement of entitlements established. Any delay in making TOR available to the Commission gives rise to the payment of interest.
The Commission controls the Member States’ administrations in order to ensure that the collection of TOR is carried out in accordance with EU customs legislation and that the financial rules laid down in the Own Resources Decision and in Council Regulation (EU, Euratom) No 609/2014 are respected. The control and supervision powers of the Commission and the Member States are included in Council Regulation (EU, Euratom) 608/2014. Moreover, the Member States are financially responsible for any losses of TOR owing to their administrative errors.