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REPORT (COM(2023)0258 – C90175/2023 – 2023/0156(COD))

On the proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013

A-9-2024-0065

Committee on the Internal Market and Consumer Protection · Rapporteur: Deirdre Clune

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Parliament's amended version of the Commission proposal for a regulation establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013. It sets up an EU Customs Data Hub, an EU Single Window Environment for Customs and a new EU Customs Authority, and lays down rules on customs decisions, risk management, controls, guarantees, sanctions and data processing. It introduces the Trust and Check traders scheme, clarifies the role of deemed importers and customs representatives, and requires Member States to provide a minimum core of non-criminal sanctions for customs infringements. It brings forward the dates for the EU Customs Data Hub and the EU Customs Authority, and provides for a pilot phase, a Customs Advisory Board and a platform for reporting non-compliant goods.

Committee position. The Committee on the Internal Market and Consumer Protection proposes to amend the Commission proposal by bringing forward the dates for the EU Customs Data Hub, adding a pilot phase, strengthening the EU Customs Authority, introducing the Trust and Check traders scheme, and adding rules on the EU Single Window Environment for Customs, sanctions and data processing.

Key points

  1. The regulation establishes the Union Customs Code and the EU Customs Authority, and repeals Regulation (EU) No 952/2013 and Regulation (EU) 2022/2399.
  2. An EU Customs Data Hub is set up to collect, process and exchange customs data, with a voluntary pilot phase before it becomes fully operational.
  3. An EU Single Window Environment for Customs is established, linking the EU Customs Data Hub with Union non-customs systems through EU CSW-CERTEX.
  4. Customs authorities must verify applications for decisions within 14 calendar days and take decisions within 90 calendar days, with guidelines for technical failures.
  5. The Trust and Check traders scheme is created, requiring at least 2 years of regular customs operations, access to electronic systems and monitoring at least every 2 years.
  6. Deemed importers are responsible for customs duties and other charges in distance sales, and customs representatives must be resident in the customs territory of the Union.
  7. A Union-level customs risk management layer is established, with common priority control areas, risk criteria and standards, and control recommendations under a 'comply or explain' principle.
  8. Customs authorities must refuse release of goods that do not comply with other legislation, and may release goods with traceability where other authorities need more time.
  9. A common framework of customs infringements and non-criminal sanctions is laid down, with Member States providing effective, proportionate and dissuasive sanctions.
  10. The EU Customs Authority is established as of 2026 and becomes fully operational as of 1 January 2028, with a Management Board, Executive Board and Customs Advisory Board.
  11. A crisis management mechanism is set up, including a crisis response cell within the EU Customs Authority and measures for crisis-relevant goods.
  12. The EU Customs Authority sets up a platform for reporting goods that do not comply with conformity standards or relevant Union legislation.

Who is affected

  • Economic operators, including importers, exporters and deemed importers, who must comply with customs obligations and may use the EU Customs Data Hub.
  • Micro, small and medium-sized enterprises, which receive support, simplified guidelines and may use indirect representation.
  • Customs authorities of the Member States, which must monitor compliance, perform risk analysis and apply sanctions.
  • The EU Customs Authority, which operates the EU Customs Data Hub, coordinates controls and supports the Commission.
  • OLAF, EPPO, Europol, tax authorities and market surveillance authorities, which may access and process data in the EU Customs Data Hub.

Figures and deadlines

  • Customs authorities must verify applications for a decision within 14 calendar days of receipt.
  • Customs authorities must take a decision within 90 calendar days of acceptance of the application.
  • Applicants must provide additional information within 30 calendar days, and a decision on completeness must be taken within 60 calendar days.
  • Trust and Check traders must have conducted regular customs operations for at least 2 years.
  • Customs authorities must perform in-depth monitoring of Trust and Check traders at least every 2 years.
  • The EU Customs Data Hub must be fully operational by 31 December 2032.
  • Economic operators may start using the EU Customs Data Hub from 1 January 2029.
  • The EU Customs Authority is established as of 2026 and becomes fully operational as of 1 January 2028.

Legal basis: Article 294(2) and Articles 33, 207 and 114 of the Treaty on the Functioning of the European Union.