Sittings · Document

REPORT (COM(2025)0590 – C100198/2025 – 2025/0590(COD)) 2026-07-23

On the proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

Committee on the Internal Market and Consumer Protection · Rapporteur: Adnan Dibrani

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This is the Internal Market and Consumer Protection Committee's report on the proposed Single Market and Customs Programme for 2028-2034, which merges four existing programmes into one. It adopts Parliament's position at first reading, amending the Commission proposal. The amendments set a programme envelope of EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices) and split it into indicative amounts per objective. They add objectives on deepening the Single Market, customs, tax cooperation, anti-fraud, consumer protection and European statistics, and add horizontal objectives on cooperation, digital solutions and capacity building. They require delegated acts for work programmes, set a co-financing rate of up to 95%, and restrict procurement of customs control and scanning equipment to suppliers established in the Union.

Committee position. The committee adopts Parliament's position at first reading, amending the Commission proposal. It sets a larger programme envelope with indicative sub-amounts, adds objectives on the Single Market, customs, tax, anti-fraud, consumers and statistics, requires delegated acts for work programmes, caps co-financing at 95%, and restricts customs equipment procurement to Union-established suppliers.

Key points

  1. The programme's general objectives are to deepen and enhance the Single Market and Customs Union, protect and empower citizens, consumers and businesses, and protect the Union's financial and economic interests.
  2. Specific objectives cover completing the Single Market and market surveillance, customs cooperation and the EU Customs Data Hub, standard-setting, anti-fraud, a fair tax system, and high-quality European statistics.
  3. New horizontal objectives cover cooperation and information exchange among authorities, Union-level digital solutions and interoperability, capacity building, and better understanding of the Single Market.
  4. The programme envelope is set at EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices), with indicative amounts per objective.
  5. Administrative and technical support costs must not exceed 5% of the financial envelope.
  6. The Commission must publish, alongside each annual work programme, an overview of all external assigned revenues expected, their origin and allocated use.
  7. For customs control equipment funding, Member States' needs are prioritised and third countries benefit only if there are no priority funding needs among Member States.
  8. Grants in the form of actual eligible cost reimbursement are capped at a 95% co-financing rate, with up to 100% only in exceptional, justified cases defined in the work programmes.
  9. Union funding for customs control and scanning equipment may only be used for suppliers legally established in the Union and not controlled by a third-country entity, with a derogation for screened entities subject to mitigation measures.
  10. The Commission adopts work programmes by delegated acts, and the delegation runs until 31 December 2034 and may be revoked by Parliament or the Council.
  11. The Commission may adopt delegated acts setting performance indicators, and must consult stakeholders in developing work programmes.
  12. The regulation does not affect the continuation or modification of actions carried out under the five repealed regulations until their closure.

Who is affected

  • Customs and tax authorities of Member States and participating third countries, which may receive funding and must cooperate.
  • Market surveillance authorities of Member States, eligible for actions including online market surveillance.
  • National statistical institutes and other statistical bodies, made eligible for statistics actions.
  • Suppliers of customs control and scanning equipment, restricted to those established in the Union and not third-country controlled.
  • Third countries participating in the programme, which must grant rights and access to the authorising officer, OLAF and the Court of Auditors.

Figures and deadlines

  • EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices) — the programme envelope for 2028-2034.
  • EUR 2 032 053 215 — indicative amount for objectives in Article 3(2), points (a), (-aa) and (c).
  • EUR 2 997 894 798 — indicative amount for the objective in Article 3(2), point (-ab).
  • EUR 399 529 485 — indicative amount for the objective in Article 3(2), point (e).
  • EUR 523 645 215 — indicative amount for the objective in Article 3(2), point (ea).
  • EUR 918 025 287 — indicative amount for the objective in Article 3(2), point (g).
  • 5% — maximum share of the financial envelope for administrative and technical support costs.
  • 95% — maximum co-financing rate for grants as actual eligible cost reimbursement, up to 100% in exceptional cases.

Legal basis: Article 294(2), Article 33, Article 114(1), Article 169(3), Article 197(2), Article 207(2), Article 325(4) and Article 338(1) of the Treaty on the Functioning of the European Union.

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