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OPINION (COM(2023)0258 – C90175 – 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

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Committee on International Trade · Rapporteur: Saskia Bricmont

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The Committee on International Trade gives its opinion on the proposed regulation establishing the Union Customs Code and the EU Customs Authority. It proposes amendments to clarify and strengthen the Code. The amendments add data on EU trade volumes to the recitals, align the Code with other EU legislation, and require cybersecurity and data protection safeguards. They set rules for Authorised Economic Operators and Trust and Check traders, including monitoring every 2 years and suspension for non-compliance. They require the EU Customs Data Hub to use artificial intelligence and non-intrusive inspection, and to allow access for OLAF, EPPO, tax, food safety and market surveillance authorities. They establish a Customs Advisory Board of 10 civil society and business representatives, and give the EU Customs Authority tasks on risk management, sanctions and cooperation with third countries.

Committee position. The Committee on International Trade supports the overall direction of the revision but proposes amendments to clarify or strengthen the Union Customs Code, covering coherence with other legislation, cybersecurity, civil society warnings, raw materials, sanctions circumvention and controls on trusted traders.

Key points

  1. The opinion supports the overall direction of the revision but proposes amendments to clarify or strengthen the Union Customs Code.
  2. It adds figures on EU trade to Recital 1: imports and exports worth approximately €4 trillion in 2019, about 25% of EU GDP, with close to 700 million items entering the EU each year.
  3. It requires the Code to take account of other EU legislation such as CBAM, the Deforestation Regulation, the Forced Labour Regulation, CSDDD and REACH, and to factor in Multilateral Environmental Agreements.
  4. It requires the EU Customs Data Hub and national systems to comply with cybersecurity rules, including the NIS 2 Directive and GDPR, and to be protected against interference activities.
  5. It allows civil society organisations to send early warnings to customs about goods likely to breach EU legislation, and creates a Customs Advisory Board of 10 civil society and business representatives.
  6. It requires customs authorities to monitor Authorised Economic Operators at least every 2 years and Trust and Check traders every 2 years, and to suspend status for suspected fraud or release of non-compliant goods.
  7. It requires Trust and Check traders to grant customs access to their electronic systems, and requires the Commission to issue guidelines for SMEs and MSMEs.
  8. It requires the EU Customs Authority to support the fight against circumvention of sanctions against Russia and to conclude working arrangements with third-country authorities.
  9. It requires the Commission to establish common priority control areas and common risk criteria and standards for all types of risk, not only financial risks.
  10. It sets a common minimum core of customs infringements and non-criminal sanctions, with a limitation period between 5 and 10 years and priority on improving business processes before sanctions.
  11. It requires the EU Customs Authority to prepare a common EU approach on a revision of the Harmonized System and to calculate the customs revenue gap.
  12. It changes transition dates: EU Customs Authority provisions apply from 1 January 2028, voluntary use of the EU Customs Data Hub from 2031, and full development by 2035.

Who is affected

  • Economic operators, including Authorised Economic Operators and Trust and Check traders, face new monitoring and compliance obligations.
  • Small and medium-sized enterprises and micro, small and medium-sized enterprises receive support and guidelines for customs procedures.
  • Civil society organisations can send early warnings to customs and sit on the Customs Advisory Board.
  • National customs authorities must cooperate with other authorities, share risk information and use the EU Customs Data Hub.
  • Third-country customs and market surveillance authorities may exchange data with the EU to ensure compliance of imports with EU law.

Figures and deadlines

  • €4 trillion: EU imports and exports combined in 2019.
  • 25%: share of EU GDP represented by imports and exports in 2019.
  • 700 million items enter the EU each year; more than 350 million declared for export; 15 million transit.
  • 2 years: monitoring interval for Authorised Economic Operators and Trust and Check traders.
  • 5 to 10 years: limitation period for customs infringement proceedings.
  • 1 January 2028: date from which EU Customs Authority provisions apply.
  • 2031: year economic operators may start using the EU Customs Data Hub voluntarily.
  • 2035: year the EU Customs Data Hub should be fully developed.