By 10 July 2030, the Commission shall submit reports to the European Parliament and to the Council assessing the necessity and proportionality of:
(a) lowering the 25 % threshold for the identification of beneficial ownership of legal entities through ownership interest;
(b) extending the scope of high-value goods to include high-value garments and accessories;
(c) extending the scope of the threshold-based disclosures under Article 74 to cover the sale of other goods, of introducing harmonised formats for the reporting of those transactions based on the usefulness of those reports for FIUs, and of extending the scope of information collected from persons trading in free-trade zones;