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DRAFT 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

IMCO-PR-755046

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

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This is the rapporteur's draft report on the Commission proposal for a regulation establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013. The draft proposes amendments to repeal the Customs Single Window Regulation and integrate the EU Single Window Environment for Customs into the new Code, with EU CSW-CERTEX and national single window environments. It shortens several deadlines: customs authorities must verify applications within 14 calendar days, take decisions within 90 calendar days, and goods not selected for control are deemed released after 30 calendar days. It brings forward the EU Customs Data Hub: voluntary use from 1 January 2029, full operation by 31 December 2032, with a voluntary pilot phase. It adjusts the Trust and Check trader scheme, requiring 2 years of regular customs operations, monitoring every 2 years, and allowing customs authorities to grant facilitations uniformly. It establishes the EU Customs Authority as of 2026, fully operational as of 1 January 2028, with a crisis response cell, a platform for reporting non-compliant goods, and a Management Board including a European Parliament representative with voting rights.

Committee position. The rapporteur supports the Commission proposal and proposes amendments to bring forward the EU Customs Data Hub, integrate the Customs Single Window Regulation, shorten deadlines, adjust the Trust and Check trader scheme, and strengthen the EU Customs Authority.

Key points

  1. The draft resolution adopts Parliament's position at first reading and calls on the Commission to refer the matter to Parliament again if it substantially amends its proposal.
  2. Amendment 1 adds the repeal of Regulation (EU) 2022/2399 to the title, so that the Customs Single Window Regulation is repealed and integrated into the Union Customs Code.
  3. New recitals and a new Title IIa establish the EU Single Window Environment for Customs, including EU CSW-CERTEX and national single window environments, with cybersecurity and interoperability requirements.
  4. The Commission, in collaboration with Member States, shall develop, integrate and operate EU CSW-CERTEX, and Member States shall connect their national single window environments to it.
  5. A voluntary pilot phase for the EU Customs Data Hub may be established before it becomes fully operational, with implementing acts specifying technical arrangements, functionalities and duration.
  6. Customs authorities must verify applications for decisions within 14 calendar days, and take decisions within 90 calendar days; if they fail to decide, the application is considered complete and accepted.
  7. Goods not selected for control are deemed released after 30 calendar days, replacing the previous 'reasonable period of time', and the related delegated act is deleted.
  8. The EU Customs Data Hub shall be fully operational by 31 December 2032, and economic operators may start using it from 1 January 2029.
  9. Trust and Check traders must have conducted regular customs operations for at least 2 years, be monitored in-depth every 2 years, and may benefit from a guarantee waiver.
  10. The EU Customs Authority is established as of 2026 and shall become fully operational as of 1 January 2028; its Management Board includes one European Parliament representative with voting rights.
  11. The EU Customs Authority shall set up a platform for reporting goods that do not respect conformity standards, and a crisis response cell permanently available during crises.
  12. Regulation (EU) No 952/2013 and Regulation (EU) 2022/2399 are repealed.

Who is affected

  • Economic operators, including small and micro enterprises, who will use the EU Customs Data Hub and may benefit from simplifications and the Trust and Check trader scheme.
  • Customs authorities of the Member States, which must meet shorter deadlines for decisions and monitoring and connect to the EU Customs Data Hub.
  • The EU Customs Authority, which is established, given tasks on risk management, crisis response, and a reporting platform, and must become fully operational by 1 January 2028.
  • The European Parliament, which gains a voting representative on the Management Board and receives reports on evaluations and crisis measures.

Figures and deadlines

  • 14 calendar days for customs authorities to verify whether conditions for acceptance of an application are fulfilled.
  • 90 calendar days for customs authorities to take a decision on an application.
  • 30 calendar days after which goods not selected for control are deemed released.
  • 1 January 2029: date from which economic operators may start using the EU Customs Data Hub.
  • 31 December 2032: date by which the EU Customs Data Hub shall be fully operational.
  • 2 years: minimum period of regular customs operations for Trust and Check trader applicants.
  • 2 years: frequency of in-depth monitoring of Trust and Check traders.
  • 1 January 2028: date by which the EU Customs Authority shall become fully operational.

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