The European Commission has published what it describes as the ‘most ambitious and comprehensive’ reform of the EU customs union since its establishment in 1968. The proposals include:
a new EU Customs Authority, which will share member states’ expertise and resources;
the introduction of an EU customs data hub, replacing existing customs IT systems and infrastructure across the bloc;
new ‘deemed importer’ rules;
a ‘trust and check’ system for reliable traders; and
removal of the exemption from customs duty for goods valued below €150.
The reforms are said to be based on three pillars: a new partnership with business; a smarter approach to customs checks; and a more modern approach to e-commerce.
In a notable change, the proposed rules would require online platforms outside the EU which sell goods into the EU to be responsible for accounting for customs duties and VAT at the time of purchase in respect of all goods, irrespective of value.
In what the Commission calls ‘a smarter approach to customs checks’, customs authorities will have a ‘bird’s eye view’ of supply chains and production processes for goods entering the EU, and all member states will have access to data in real time.
The EU Customs Authority is expected to become operational on 1 January 2028. It is proposed the data hub will open initially for e-commerce consignments in 2028, followed by all other transactions from 2032 on a voluntary basis, with mandation from 2038.
The Commission has also produced a customs reform factsheet, summarising the key proposals.
The European Commission has published what it describes as the ‘most ambitious and comprehensive’ reform of the EU customs union since its establishment in 1968. The proposals include:
a new EU Customs Authority, which will share member states’ expertise and resources;
the introduction of an EU customs data hub, replacing existing customs IT systems and infrastructure across the bloc;
new ‘deemed importer’ rules;
a ‘trust and check’ system for reliable traders; and
removal of the exemption from customs duty for goods valued below €150.
The reforms are said to be based on three pillars: a new partnership with business; a smarter approach to customs checks; and a more modern approach to e-commerce.
In a notable change, the proposed rules would require online platforms outside the EU which sell goods into the EU to be responsible for accounting for customs duties and VAT at the time of purchase in respect of all goods, irrespective of value.
In what the Commission calls ‘a smarter approach to customs checks’, customs authorities will have a ‘bird’s eye view’ of supply chains and production processes for goods entering the EU, and all member states will have access to data in real time.
The EU Customs Authority is expected to become operational on 1 January 2028. It is proposed the data hub will open initially for e-commerce consignments in 2028, followed by all other transactions from 2032 on a voluntary basis, with mandation from 2038.
The Commission has also produced a customs reform factsheet, summarising the key proposals.
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