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Establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013

TA-9-2024-0151 · P9_TA(2024)0151 · PE755.046

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Parliament's amended version of the Commission proposal replaces Regulation (EU) No 952/2013 with a new Union Customs Code, establishes the EU Customs Authority and the EU Customs Data Hub, and adds an EU Single Window Environment for Customs. It sets obligations for importers, deemed importers, exporters and customs representatives, and creates the Trust and Check trader status alongside the authorised economic operator scheme. It lays down rules on customs supervision, controls, risk management, placing goods under procedures, special procedures, tariff classification, origin, value, customs debts, guarantees and recovery. It establishes a common minimum core of customs infringements and non-criminal sanctions, and rules on restrictive measures, crisis management, customs cooperation and performance measurement. The EU Customs Authority is to become fully operational by 1 January 2028, the EU Customs Data Hub by 31 December 2032, with economic operators able to use it from 1 January 2029.

Key points

  1. The Code applies uniformly throughout the customs territory of the Union and sets the mission of customs authorities to protect financial and economic interests, security, safety, health, the environment and consumers.
  2. Customs decisions are taken by the customs authority of the applicant's place of establishment, with time limits for acceptance and decision, and holders must monitor compliance and inform authorities of changes.
  3. Binding tariff, origin and valuation information decisions are valid for 3 years and cease to be valid or are revoked in specified cases, with possible extended use for binding contracts.
  4. Economic operators must register for an EORI number; importers, deemed importers and exporters must provide information and ensure compliance with customs and other legislation, and importers and exporters must generally be established in the Union.
  5. The authorised economic operator scheme is kept, with monitoring at least every 3 years, and a new Trust and Check trader status is created with access to electronic systems and facilitations such as releasing goods on behalf of customs and deferring payment.
  6. The EU Customs Data Hub is established as a secure set of electronic services for customs, with rules on access, personal data retention of a maximum of 10 years, and interoperability with other systems.
  7. An EU Single Window Environment for Customs is established, including the EU Customs Data Hub and Union non-customs systems, with EU CSW-CERTEX interconnecting them.
  8. Customs risk management is strengthened with common priority control areas, common risk criteria and standards, control recommendations and a 'comply or explain' approach.
  9. Rules are laid down for placing goods under customs procedures, release, temporary storage of no more than 90 days, and the transition from customs declarations to the EU Customs Data Hub.
  10. Special procedures are regulated, including transit, storage, temporary admission, end-use, inward and outward processing, with authorisations and examination of economic conditions.
  11. Customs debts, guarantees, recovery, repayment and remission are governed by common rules, including the place where the customs debt is incurred and the use of comprehensive guarantees.
  12. A common minimum core of customs infringements and non-criminal sanctions is established, with pecuniary charges, revocation or suspension of authorisations and confiscation of goods.

Who is affected

  • Economic operators, including importers, exporters, deemed importers and customs representatives, face new registration, reporting and compliance obligations.
  • Trust and Check traders and authorised economic operators gain facilitations but must grant customs access to their electronic systems and undergo monitoring.
  • Member States' customs authorities must apply the Code, perform risk management and controls, and cooperate with other authorities.
  • Micro, small and medium-sized enterprises are recognised as facing specific challenges, with support measures and possible indirect representation.
  • The Commission, the EU Customs Authority, OLAF, EPPO, Europol, Frontex and other authorities are given access to data in the EU Customs Data Hub for specified purposes.

Figures and deadlines

  • Additional information for a customs decision must be provided within a time limit not exceeding 30 calendar days.
  • A decision on a customs application must be taken within 120 calendar days of acceptance, extendable by 30 calendar days.
  • Decisions relating to binding information are valid for 3 years.
  • Personal data in the EU Customs Data Hub may be stored for a maximum of 10 years.
  • Non-Union goods in temporary storage must be placed under a customs procedure no later than 90 days after notification of arrival, or 6 days for an authorised consignee.
  • The maximum period for temporary admission is 24 months, with an overall limit of 10 years.
  • The customs debt must be notified within 3 years, extended to between 5 and 10 years for criminal acts.
  • The limitation period for initiating customs infringement proceedings is between 5 and 10 years.

Legal basis: Articles 33, 114 and 207 of the Treaty on the Functioning of the European Union.