What changed between the draft committee report of 30 Oct 2023 and the draft committee report of 4 Sept 2026

Removed:Recital 3: (3) It is appropriate that customs legislation takes account of the rapid development of global trade patterns, technology, business models and the needs of stakeholders, including businesses, consumers and citizens. Therefore, a great number of amendments are required to be made to Regulation (EU) No 952/2013. In the interests of clarity, that Regulation should be repealed and replaced.

Removed:Recital 15: (15) Economic operators meeting certain criteria and conditions to be considered compliant and trustworthy traders by customs authorities can be granted the status of AEO and thereby benefit from facilitations in customs processes. While ensuring that the traders dealing with most of Union trade are trustworthy, the AEO scheme suffers from certain weaknesses highlighted in the evaluation of Regulation (EU) No 952/2013 and in the findings of the European Court of Auditors. To deal with those concerns, in particular about the divergent national practices and challenges regarding AEO compliance monitoring, the rules should be amended to introduce the customs authorities’ obligation to monitor compliance at least every 3 years. This obligation should also be monitored by the new EU Customs Authority.

Removed:Recital 16: (16) The changes in the customs processes and the way of operating the customs authorities requires a new partnership with economic operators, that is the Trust and Check traders scheme. The criteria and conditions to become a Trust and Check trader should build on the AEO criteria but should also ensure that the trader is considered transparent for the customs authorities. It is therefore appropriate to require Trust and Check operators to grant, , the customs authorities access to their electronic systems keeping record of their compliance and the movement of their goods, provided that such access is proportionate and strictly necessary. The transparency should be accompanied by certain benefits, notably the possibility to release the goods on behalf of customs without the necessity for their active intervention, except where a pre-release approval is required by other legislation applied by the customs authorities and to defer the payment of the customs debt. As this mode of working should progressively replace the one based on customs declarations, it is appropriate to establish the customs authorities’ obligation to reassess the existing authorisations for AEO for customs simplifications until the end of the transition period.

Removed:Recital 17 a (new): (17a) It is also important to recognise the specific challenges for small and micro enterprises as defined in Commission Recommendation 2003/361/EC in fulfilling customs requirements and how this can be facilitated by direct and indirect representation. This is especially true where a small or micro enterprise does not hold the status of a Trust and Check trader. They should continue to be able to benefit from having indirect representation. The Commission and the EU Customs Authority should evaluate how this arrangement is working based on information received from relevant authorities. The Commission should present this evaluation in the form of a report to the European Parliament and the Council. On the basis of that report, the Commission should decide whether to propose a legislative solution for a specific regime to better determine the relationship between small and micro enterprises and customs representatives with a view to facilitating trade and ensuring a fair balance of responsibilities.

Removed:Recital 17 b (new): (17b) In order to establish a common framework of the customs union, it is necessary for the European Union Single Window Environment for Customs (‘EU Single Window Environment for Customs’) to be integrated in the Union Customs Code . Therefore, Regulation (EU) 2022/2399 should be repealed and the EU Single Window Environment for Customs is added to this Regulation.

Removed:Recital 17 c (new): (17c) To achieve a fully digital environment and an efficient goods clearance process for all parties involved in international trade, it is necessary to establish common rules for a harmonised and integrated EU Single Window Environment for Customs. That environment should include a set of fully integrated electronic services delivered at Union and national level to facilitate information sharing and digital cooperation between customs authorities and partner competent authorities and to streamline goods clearance processes for economic operators. The EU Single Window Environment for Customs should be developed taking account of the possibilities for trustworthy identification and authentication offered by Regulation (EU) No 910/2014 of European Parliament and of the Council1a and the ‘once-only’ principle, where appropriate, as reiterated in Regulation (EU) 2018/1724 of the European Parliament and of the Council. To implement the EU Single Window Environment for Customs, it is necessary to establish, on the basis of the pilot project, a certificates exchange system, namely the electronic European Union Customs Single Window Certificates Exchange System (EU CSW-CERTEX), that interconnects national single window environments for customs and Union non-customs systems managing specific non-customs formalities. It is also necessary to harmonise national single window environments for customs, integrate those environments into the EU Single Window Environment for Customs, and est…

Removed:Recital 17 d (new): (17d) The EU Single Window Environment for Customs should be aligned to and made as interoperable as possible with other existing or future customs-related systems, such as centralised clearance under this Regulation. Where relevant, synergies between the European Maritime Single Window environment established by Regulation (EU) 2019/1239 of the European Parliament and of the Council1a and the EU Single Window Environment for Customs should be sought. / ------------------------------------- / 1a Regulation (EU) 2019/1239 of the European Parliament and of the Council of 20 June 2019 establishing a European Maritime Single Window environment and repealing Directive 2010/65/EU (OJ L 198, 25.7.2019, p. 64)

Removed:Recital 17 e (new): (17e) It is necessary for the EU Single Window Environment for Customs to integrate solutions that ensure a high level of cybersecurity in order, as far as possible, to prevent attacks that could disrupt the customs and non-customs systems, harm security of trade or inflict damage on the economy of the Union. The cybersecurity standards should be designed to evolve at the same pace as the regulatory requirements for network information security. In developing, operating and maintaining the EU Single Window Environment for Customs, the Commission and the Member States should follow appropriate guidelines issued by the European Union Agency for Cybersecurity (ENISA) regarding cybersecurity.

Removed:Recital 17 f (new): (17f) The exchange of digital information through EU CSW-CERTEX should cover Union non-customs formalities laid down in Union legislation other than customs legislation that customs authorities are entrusted to enforce. Union non-customs formalities comprise all operations which are to be carried out by a natural person, an economic operator or a partner competent authority for the international movement of goods, including the part of the movement between Member States, when required. Those formalities impose different obligations for the import, export or transit of certain goods, and their verification through customs controls is fundamental to the effective functioning of the EU Single Window Environment for Customs. EU CSW-CERTEX should cover digitalised formalities laid down in Union legislation and managed by partner competent authorities in electronic Union non-customs systems, storing the relevant information from all Member States required for goods clearance. It is therefore appropriate to identify the Union non-customs formalities and the respective Union non-customs systems that should be subject to digital cooperation through EU CSW-CERTEX. In particular, the definition of Union non-customs systems should be broad and should encompass the different situations and legal formulations in the Union legal acts that have enabled or will enable the creation and use of those systems. Moreover, it is also appropriate to specify the dates by which the specific Union non-c…

Removed:Recital 17 g (new): (17g) EU CSW-CERTEX should facilitate information exchange between the national single window environments for customs and Union non-customs systems. Accordingly, when an economic operator submits a customs declaration or re-export declaration, which requires Union non-customs formalities to have been fulfilled, it should be possible for customs authorities and partner competent authorities to automatically and effectively exchange and verify the information that is required for the customs clearance process. Improved digital cooperation and coordination between customs authorities and partner competent authorities should lead to more integrated, faster and simpler paperless processes for goods clearance and better enforcement of and compliance with Union non-customs formalities.

Removed:Recital 17 h (new): (17h) The Commission, in collaboration with the Member States, should develop, integrate and operate EU CSW-CERTEX, including the provision of appropriate training on its functioning and implementation to Member States. To provide appropriate, harmonised and standardised single window services at Union level for Union non-customs formalities, the Commission should connect each of the Union non-customs systems with EU CSW-CERTEX. Member States should be responsible for connecting their national single window environments for customs with EU CSW-CERTEX, assisted, where necessary, by the Commission.

Removed:Recital 18 a (new): (18a) Before the EU Customs Data Hub becomes fully operational, the Commission should have the option to plan and establish a pilot phase to test the functionalities that are relevant for the EU Customs Data Hub. Such a pilot phase should be voluntary for customs authorities, other authorities, and economic operators.

Removed:Recital 35: (35) The customs authorities responsible for the place of first entry of the goods should carry out a risk analysis of the available information on those goods and be entitled to take a wide range of mitigation measures if they detect a risk, including requesting controls before loading or upon arrival of the goods to the customs territory of the Union, by another customs authority or by other authorities. The carrier is generally in the best position to know when the goods have arrived so they should notify customs of such arrival, using where applicable the EU Maritime Single Window Environment pursuant to Regulation (EU) 2019/1239. However, to cater for the more complex supply chains and transport networks, other persons may be required to notify the arrival of the goods to the customs authorities for their risk analysis. In order to ensure that the customs authorities have advance cargo information on all goods brought to the customs territory of the Union, the carrier should be prevented from unloading goods for which there is no information, unless the customs authorities have requested the carrier to present the goods or there is an emergency situation requiring the unloading of the goods. By contrast, to smoothen the process of entry of goods for which the customs authorities have the appropriate advance cargo information, the carrier should not be required to present the goods to customs in all cases but only where the customs authorities so request or where other le…

Removed:Recital 38: (38) Once the customs authorities have the information necessary for the relevant procedure, based on risk analysis, they should decide whether to perform further controls on the goods, to release them, to refuse or suspend their release or to let the time pass so the goods are considered released. The customs authorities should do so in cooperation with other authorities, where necessary. Accordingly, the customs authorities should refuse the release of the goods where they have evidence that the goods do not comply with applicable legal requirements. Where the customs authorities need to consult other authorities to determine whether or not the goods comply, they should suspend the release at least until the consultation takes place. In these cases, the customs authorities’ subsequent decision on the goods should depend on the other authorities’ reply. To avoid blocking both traders and authorities in the cases in which concluding on compliance requires some time, the customs authorities should have the possibility to release the goods on the condition that the trader continues informing about the location of the goods for a maximum of 15 days. Finally, in order to provide legal certainty to the traders that have provided the information on time without obliging the customs authorities to react to every consignment, the goods that have not been selected for a control after 30 calendar days should be considered released.

Removed:Reasonable period of time changed with 30 calendar days.

Removed:Recital 52: (52) A crisis management mechanism should be put in place to address potential crises in the customs union. The lack of such a mechanism at Union level was highlighted in the Customs Action Plan55 . A mechanism should therefore be established that involves the EU Customs Authority as a pivotal actor in preparing, coordinating and monitoring the implementation of the practical measures and arrangements that the Commission decides to put in place when a crisis occurs. The EU Customs Authority should maintain the crisis response readiness on a permanent basis during the whole duration of the crisis. The EU Customs Authority should report back to the Commission, the European Parliament and the Council on the implementation of the practical measures and arrangements.

Removed:Recital 53: (53) The existing governance framework of the customs union lacks a clear operational management structure and does not reflect the evolution of customs since its creation in 1968. Under Regulation (EU) No 952/2013, the activities related to the management of risks in trade flows, such as implementation and decisions on controls on the ground, are the responsibility of national customs authorities. Despite the cooperation between national customs administrations that has existed since the creation of the customs union and that has led to the exchange of best practices, expertise, and the development of common guidelines, it has not resulted in the development of a harmonised approach and operational framework. Currently, divergent practices exist in Member States that weaken the customs union. There is no central risk analysis capacity, no common view on risk prioritisation, limited coordinated customs action and controls, and no cooperation framework of various authorities serving the internal market. A central operational Union layer to pool expertise, resources and take decisions together should address such weaknesses in areas such as data management, risk management and training to make the customs union ‘act as one’. Therefore, it is appropriate that an EU Customs Authority is established. The creation of this new Authority is crucial to ensure the efficient and adequate functioning of the customs union, to centrally coordinate customs action and support the customs aut…

Removed:Recital 58: (58) To fulfil their mission, customs authorities cooperate closely and regularly with market surveillance authorities, sanitary and phytosanitary control authorities, law-enforcement bodies, border management authorities, environmental protection bodies, experts on cultural goods, and many other authorities in charge of sectoral policies. Considering the evolution of the internal market and the evolving role of customs, the increase in prohibitions and restrictions and e-commerce, it is necessary to structure and reinforce this cooperation at national, Union and international level. Instead of a cooperation focused on individual consignments or specific events along the supply chain, a structured cooperation framework between customs authorities and other authorities responsible for relevant policy areas should be established. Such cooperation framework should include the following aspects: the development of legislation and of policy needs in a specific area, the exchange and analysis of information, the building of overall cooperation strategy in the form of joint supervision strategies and, finally, cooperation on operational implementation, monitoring and controls. The Commission should also facilitate the application of part of the other legislation applied by the customs authorities by drawing a list of Union legislation imposing requirements on goods subject to customs controls aimed at protecting public interests such as human, animal or plants health and life, the c…

Removed:Recital 67 – indent 10: deleted

Removed:Reasonable period of time changed by 30 calendar days. Therefore, a Delegated Act is not needed.

Removed:Recital 74: (74) From 1 January 2029, economic operators shall have the right to start using, on a voluntary basis, the capabilities of the EU Customs Data Hub. By 31 December 2032, the EU Customs Data Hub should be fully developed, and all economic operators shall use it. Trust and Check traders and deemed importers will be supervised by the Member State of their establishment. By derogation and subject to review, operators that are neither Trust and Check traders nor deemed importers will remain under the supervision of the customs authority of the Member State where the goods are physically located. By 31 December 2031, the Commission should evaluate the two supervision models, including as regards their effectiveness for detecting and preventing fraud. The evaluation should also consider indirect taxation aspects. Based on this evaluation, the Commission should be entitled to decide by delegated act whether the two models should continue or whether, in all cases, the customs authority responsible for the place of establishment of the trader should release the goods. The place of incurrence of customs debt should also be regulated in accordance with the determination of the responsible customs authority,

Removed:Article 1 – paragraph 1 – subparagraph 2 a (new): This Regulation also establishes a European Union Single Window Environment for Customs (‘EU Single Window Environment for Customs’) that provides an integrated set of interoperable electronic services, at Union and national level through the European Union Customs Single Window Certificates Exchange System.

Removed:Article 2 – paragraph 2 – point a: (a) ensuring the efficient and proper collection of customs duties and other charges;

Removed:Article 2 – paragraph 2 – point d: (d) protecting the Union from unfair, non-compliant and illegal trade, including through a close monitoring of economic operators, sectors and supply chains and a minimum core of customs infringements and penalties;

Removed:Article 2 – paragraph 2 – point e: (e) supporting all legitimate business activity, by maintaining a proper balance between customs controls and facilitation of legitimate trade and simplifying customs processes and procedures.

Removed:Article 2 – paragraph 2 – point e a (new): (ea) promote cost-efficiency by avoiding duplication, and promoting effectiveness in customs processes as well as an efficient use of related resources at Union and national level;

Removed:Article 2 – paragraph 2 – point e b (new): (eb) the gathering, analysis and exchange of relevant information to support evidence-based decision making;

Removed:Article 2 – paragraph 2 – point e c (new): (ec) contribute to the improvement of the overall performance of the enforcement of Union legislation in other fields, such as those protecting citizens, residents and consumers´ safety and security, the environment and supply chains;

Removed:Article 4 – paragraph 1: The Commission is empowered to adopt delegated acts in accordance with Article 261 supplementing and amending this Regulation by specifying the provisions of the customs legislation that apply to the trade in Union goods referred to in Article 1(4). Those acts may address particular circumstances pertaining to the trade in Union goods involving only one or more Member States.

Removed:Article 5 – paragraph 1 – point 13: (13) ‘deemed importer’ means any person involved in the distance sales of goods to be imported from third countries into the customs territory of the Union, including who is authorised to use the special scheme laid down in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC;

Removed:Article 5 – paragraph 1 – point 57: (57) ‘customs debt’ means the obligation on a person to pay the amount of import or export duty and any other charges which apply to specific goods under the customs legislation in force;

Removed:Article 5 – paragraph 1 – point 64: (64) ‘crisis’ means an exceptional, natural or man-made event of an extraordinary nature and scale that takes place inside or outside of the Union, that endangers the safety, the security, the health and life of the citizens, economic operators and personnel of customs authorities and that requires urgent measures as regards the entry, exit or transit of goods;

Removed:Article 5 – paragraph 1 – point 64 a (new): (64a) ‘crisis response cell’ means a contact point within the EU Customs Authority that coordinates EU crises response efforts within the Customs Union;

Removed:Article 5 – paragraph 1 – point 64 b (new): (64b) ‘small and micro enterprise’ means an economic operator as defined in Commission Recommendation 2003/361/EC;

Removed:Article 5 – paragraph 1 – point 64 c (new): (64c) ‘other charges’ means any fees coming on top of custom duties, VAT, customs formalities fees and courier fees;

Removed:Article 5 – paragraph 1 – point 64 d (new): (64d) ‘end-customer’ means a physical or moral person residing or established in the Union, to whom a product has been made available by a seller or a marketplace;

Removed:Article 5 – paragraph 1 – point 64 e (new): (64e) ‘national single window environment for customs’ means a set of electronic services established by a Member State to enable information to be exchanged between the electronic systems of its customs authority, the partner competent authorities and economic operators;

Removed:Article 5 – paragraph 1 – point 64 f (new): (64f) ‘partner competent authority’ means the Commission or any Member State authority , empowered to perform a designated function in relation to the fulfilment of the relevant Union non-customs formalities;

Removed:Article 5 – paragraph 1 – point 64 g (new): (64g) ‘Union non-customs formality’ means all operations which must be carried out by an economic operator or by a partner competent authority for the international movement of goods, as laid down in Union law other than Union customs law;

Removed:Article 5 – paragraph 1 – point 64 h (new): (64h) ‘supporting document’ means any required document issued by a partner competent authority or drawn up by an economic operator, or any required information provided by an economic operator, to certify that Union non-customs formalities have been fulfilled;

Removed:Article 5 – paragraph 1 – point 64 i (new): (64i) ‘quantity management’ means the activity of monitoring and managing the quantity of goods authorised by partner competent authorities, in accordance with Union legislation other than customs legislation, based on the information provided by customs authorities;

Removed:Article 5 – paragraph 1 – point 64 j (new): (64j) ‘Union non-customs system’ means any Union electronic system established by Union legal acts, used in order to achieve the objectives of Union law, or referred to in Union legal acts used to store information on the fulfilment of the Union non-customs formalities;

Removed:Article 5 – paragraph 1 – point 64 k (new): (64k) ‘Economic Operator Registration and Identification number (EORI number)’ means ‘Economic Operator Registration and Identification number (EORI number)’ as defined in Article 1, point (18), of Commission Delegated Regulation (EU) 2015/2446 (14);

Removed:Article 6 – paragraph 2 – subparagraph 1: Customs authorities shall, without delay and at the latest within 14 calendar days of receipt of the application for a decision, verify whether the conditions for the acceptance of that application are fulfilled.

Removed:30 days for customs authorities to verify whether the conditions are fulfilled are too long.

Removed:Article 6 – paragraph 2 – subparagraph 3: Where the customs authorities establish that the application does not contain all the information required, they shall ask the applicant to provide the relevant additional information within a reasonable time limit which shall not exceed 30 calendar days. Even where the customs authorities have requested additional information to the applicant, they shall decide whether the application is complete and can be accepted or whether it is incomplete and shall be refused in a period that shall not exceed 60 calendar days from the date of the first application. If the customs authorities do not expressly inform the applicant within that period whether the application is complete and has been accepted, the application shall be considered as accepted at the end of the 60 calendar days.

Removed:Article 6 – paragraph 3 – subparagraph 1: Except where otherwise provided, the competent customs authority shall take a decision as referred to in paragraph 1 at the latest within 90 calendar days of the date of acceptance of the application and shall notify the applicant without delay.

Removed:Within 90 days are sufficient for customs authorities to take a decision.

Removed:Article 6 – paragraph 3 – subparagraph 4: Where the customs authorities fail to take a decision within the time-limits established in the first, second and third subparagraphs, the application shall be considered to be complete and accepted.

Removed:Otherwise, it would be unlawfully detrimental to the applicant and there could be a lack of responsibility of the customs authorities.

Removed:Article 6 – paragraph 6 – subparagraph 2 – point f: deleted

Removed:Ambiguous, would give further room to the customs authorities to not inform the applicant of the decision.

Removed:Article 6 – paragraph 8 – point g: deleted

Removed:As point (f) of paragraph 6 is removed.

Removed:Article 23 – paragraph 6: 6. The authorised economic operator referred to in paragraph 1 shall enjoy more facilitations than other economic operators in respect of customs controls according to the type of authorisation granted, including fewer physical and document-based controls. The status of authorised economic operator shall be taken into account favourably for customs risk management purposes. In duly justified cases, the customs authorities may give the authorised economic operator the possibility of providing information on the goods after their release.

Removed:Article 24 – paragraph 2: 2. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by laying down detailed arrangements for the application of the criteria referred to in paragraph 1.

Removed:For the criteria granting the AEO status, EP would be more involved with delegated acts than with implementing acts.

Removed:Article 25 – paragraph 1: 1. Any person or economic operator, who is resident or registered in the customs territory of the Union, meets the criteria set out in paragraph 3 and has conducted regular customs operations in the course of that person’s business for at least 2 years, may apply for the status of Trust and Check trader to the customs authority of the Member State where that person is established. Importers or exporters who already have the status of authorised economic operators may apply immediately for the status of Trust and Check trader.

Removed:To be faster for businesses to become a Trust and Check trader.

Removed:Article 25 – paragraph 2: 2. The customs authorities shall grant the status following consultation with other authorities, if necessary, and after having had access to the relevant data of the applicant for the last 2 years in order to assess compliance with the criteria in paragraph 3.

Removed:Article 25 – paragraph 3 – point e: (e) appropriate security, safety and compliance standards, including product safety adapted to the type and size of the activity carried out. / The applicant shall be required to participate in mandatory training provided by the competent authorities related to the type of activity. / The standards shall be considered as fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain, including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners;

Removed:Article 25 – paragraph 3 – point f – introductory part: (f) having an electronic system that exceptionally makes available to the customs authorities to access appropriate real-time data on the movement of the goods and the compliance of the person referred to in paragraph 1 with all requirements applicable on those goods, including relating to safety and security and including where relevant sharing in the EU Customs Data Hub, in accordance with the detailed arrangements for the application of the criteria for such access set out in the delegated acts referred to in paragraph 10, point b) new :

Removed:Article 25 – paragraph 4 – subparagraph 2: The customs authorities at least every 2 years shall perform and in-depth monitoring of the Trust and Check trader’s activities and internal records. The Trust and Check trader shall inform the customs authorities of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities. The customs authorities shall re-assess the status of the Trust and Check trader if any of these changes have a significant impact on the Trust and Check status. The customs authorities may suspend this authorisation until a decision on the reassessment is taken.

Removed:Article 25 – paragraph 5 – subparagraph 1: deleted

Removed:Article 25 – paragraph 5 – subparagraph 2: Where a Trust and Check trader changes its Member State of establishment, it shall inform the customs authorities of the receiving Member State of any changes in its corporate structure, ownership, solvency situation, trading models or any other significant changes in its situation and activities.

Removed:Article 25 – paragraph 5 – subparagraph 2 a (new): The customs authorities of the receiving Member State may re-assess in consultation with the Member State that initially granted the Trust and Check trader status whether any of these changes have an impact on its Trust and Check status. If necessary, the customs authorities of the receiving Member State may suspend the initial authorisation. Such suspension shall be notified in the Customs Data Hub. At the latest by 3 years after the Trust and Check trader has changed its Member State of establishment or after the customs authorities of the receiving Member State have re-assessed the Trust and Check trader status and every 3 years thereafter, the customs authorities of the receiving Member State shall perform in-depth monitoring of the Trust and Check trader’s activities and internal records referred to in paragraph 4.

Removed:The customs authority of the receiving MS may suspend the status, not the one of the MS that granted the initial authorisation.

Removed:Article 25 – paragraph 6 – subparagraph 1: Where a Trust and Check trader is suspected of involvement in fraudulent activity in relation to its economic or business activity, its status shall be suspended by the customs authorities. That suspension shall be notified in the Customs Data Hub.

Removed:Article 25 – paragraph 7 – introductory part: 7. Customs authorities shall authorise Trust and Check traders:

Removed:Article 25 – paragraph 7 a (new): 7a. Customs authorities shall make best efforts to grant the facilitations referred to in paragraph 7 in a uniform manner across the Union. The EU Customs authority shall coordinate the work of the customs authorities and monitor that uniform application so that the facilitations can be granted automatically upon designation as a Trust and Check trader.

Removed:Article 25 – paragraph 8: 8. The Trust and Check traders shall benefit from more facilitations than other economic operators in respect of customs controls according to the authorisation granted, including fewer physical and document-based controls. The status of Trust and Check trader shall be taken into account favourably for customs risk management purposes.

Removed:Article 25 – paragraph 10: 10. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by:

Removed:Article 25 – paragraph 10 – point a (new): (a) determining the type and frequency of the monitoring activities referred to in paragraph 4;

Removed:Article 25 – paragraph 10 – point b (new): (b) the detailed arrangements for the application of the criteria referred to in paragraph 3.

Removed:Article 26 – paragraph 1: 1. The customs authorities may grant persons meeting the criteria the status of authorised economic operator for customs simplifications and authorise them to benefit from certain simplifications and facilitations in accordance with the customs legislation.

Removed:Title II – Chapter 5 – title: Customs representation

Removed:Article 27 – paragraph 3 a (new): 3a. From 1 January 2029 and for a period of 5 years thereafter, it shall be possible for a customs representative acting as a direct representative to also be recognised as Trust and Check trader if the person in whose name and on whose behalf that representative is acting is a small or micro enterprise..

Removed:Title II a (new): Title IIa EU / Single Window Environment for Customs / Chapter I / EU Single Window Environment for Customs and European Union Customs Single Window Certificates Exchange System / Article 28a / Establishment of an EU Single Window Environment for Customs / 1. An EU Single Window Environment for Customs is established. It shall include: / (a) an electronic European Union Customs Single Window Certificates Exchange System; / (b) national single window environments for customs; / (c) the Union non-customs systems referred to in Part A of Annex Ia, the use of which is mandatory under Union law; / (d) the Union non-customs systems referred to in Part B of Annex Ia, the use of which is voluntary under Union law. / 2. The EU Single Window Environment for Customs and its components shall be designed, interconnected and operated in accordance with Union law on the protection of personal data, the free flow of non-personal data and cybersecurity, using the most appropriate technologies having regard to the particular characteristics of the specific data and electronic systems concerned, and the purposes of those systems. / Article 28b / Establishment of the electronic European Union Customs Single Window Certificates Exchange System / The electronic European Union Customs Single Window Certificates Exchange System (EU CSW-CERTEX) is established to enable information exchange, as provided for in Chapter III. EU CSW-CERTEX shall connect the national single window environments for customs…

Removed:The relevant provisions of the Customs Single Window (CSW) Regulation are added to the proposal, as the aim is to repeal the CSW Regulation and create a common customs framework (UCC) that also includes the CSW.

Removed:Article 29 – paragraph 1 – introductory part: 1. The EU Customs Data Hub shall provide a secure and cyber resilient set of electronic services and systems to use data including personal data and other data for customs purposes. It shall provide the following functionalities:

Removed:Article 29 – paragraph 1 – point b: (b) ensure the quality, integrity, security, traceability and non-repudiation of data processed therein, including the amendment of such data;

Removed:Article 29 – paragraph 1 – point d: (d) enable risk analysis, economic analysis and data analysis, customs simplification and trade facilitation including through the use of artificial intelligence systems in accordance with [the Artificial Intelligence Act 2021/0106 (COD)]65 ;

Removed:Article 29 a (new): Article 29a / Pilot phase on the EU Customs Data Hub / 1. Before the date specified in Article 265(3), the Commission may establish a pilot phase for the use of the EU Customs Data Hub. The pilot phase shall be voluntary and have the purpose of testing the functionalities of the EU Customs Data Hub. / 2. The Commission shall cooperate with the EU Customs Authority, customs authorities and other authorities, and relevant stakeholders during the planning and organisation of the pilot phase. / 3. For the purpose of paragraph 1, the Commission shall adopt implementing acts, specifying the following: / (a) the technical arrangements for the planning and organisation; / (b) the functionalities to be applied and tested; / (c) the exact duration of the pilot phase. / Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 30 – paragraph 1: 1. Member States shall make best efforts to develop applications necessary to connect to the EU Customs Data Hub in order to provide data to and process data from the EU Customs Data Hub, if those applications do not already exist.

Removed:Article 31 – paragraph 4 – point h a (new): (h a) To contribute to the improvement of the enforcement of other relevant union legislation.

Removed:Article 31 – paragraph 4 – subparagraph 1 a (new): The Commission shall only process data to the extent that it is needed and useful to fulfil the purposes referred to in this paragraph.

Removed:Article 37 – paragraph 3: 3. Where authorities other than customs authorities or Union bodies or authorities from third countries make use of electronic means established by, used to achieve the objectives of, or referred to in Union legislation, the cooperation may take place by means of interoperability of those electronic means with the EU Customs Data Hub.

Removed:Article 37 – paragraph 4: 4. Where authorities other than customs authorities, including authorities from third countries, do not make use of electronic means established by, used to achieve the objectives of, or referred to in, Union legislation, those authorities may use the specific services and systems of the EU Customs Data Hub in accordance with Article 31.

Removed:Article 54 – paragraph 1: 1. The Commission, in cooperation with the EU Customs Authority and the customs authorities, shall evaluate the implementation of risk management in order to continuously improve its operational and strategic effectiveness and efficiency at least once every 2 years. The Commission may in addition arrange evaluation activities to be carried out where it considers necessary, and on an ongoing basis. Any evaluation shall be published.

Removed:Article 60 – paragraph 2 – point a: (a) an importer, a responsible person, or exporter is responsible for the goods;

Removed:Article 60 – paragraph 3 – point b: (b) where they have any evidence that the goods do not comply with the relevant other legislation applied by the customs authorities;

Removed:Article 60 – paragraph 3 – point b a (new): (b a) where other legislation requires consultation with authorities;

Removed:Article 60 – paragraph 5 – point b – point ii: deleted

Removed:Article 60 – paragraph 5 – point b – point iii: (iii) the other authorities notify the customs authorities that more time is needed to assess whether the goods comply with the relevant other legislation applied by the customs authorities, on the condition that they have not requested to maintain the suspension, and the importer, the responsible person or the exporter provides to the customs authorities full traceability of those goods of the other authorities or until the other authorities have assessed and communicated the outcome of their controls to the importer, the responsible person or the exporter, whichever comes first. The customs authorities shall make the traceability available to the other authorities.

Removed:Article 60 – paragraph 6 – introductory part: 6. Without prejudice to the relevant other legislation applied by the customs authorities, the customs authorities shall be deemed to have released the goods where they have not selected them for any control within 30 calendar days after:

Removed:Reasonable period of time is unclear.

Removed:Article 60 – paragraph 9: deleted

Removed:Reasonable period of time is replaced by 30 calendar days. No Delegated Act needed anymore.

Removed:Article 80 – paragraph 2: 2. The advance cargo information shall include at least the importer responsible for the goods, the unique reference for the consignment, the consignor, the consignee, a description of the goods, the tariff classification, the value, the data on the route and the nature and identification of the means of transport bringing the goods and the transportation cost. The advance cargo information shall be provided before the goods arrive to the customs territory of the Union. More data may be requested for entry purposes by the customs authorities or the EU Customs Authority.

Removed:Article 80 – paragraph 9: 9. Until the date set out in the work programme adopted pursuant to Article 29(5)(b), an entry summary declaration submitted in accordance with the rules and data requirements applicable in relation to the electronic systems that the Member States and the Commission have developed pursuant to Article 16(1) of Regulation (EU) No 952/2013 shall be considered to be the advance cargo information.

Removed:Article 83 – paragraph 4: 4. Goods which are brought into the customs territory of the Union by sea or air and which remain on board the same means of transport for carriage, shall only be notified as ‘arrived’ in the customs territory at the port or airport where they are unloaded or transhipped.

Removed:Article 83 – paragraph 9 a (new): 9 a. Until the dates set out in the work programme adopted pursuant to Article 29(5 b), an arrival notification and a presentation notification submitted in accordance with the rules and data requirements applicable in relation to the electronic systems that the Member States and the Commission have developed pursuant to Article 16(1) of Regulation (EU) No 952/2013 shall be considered to be, respectively, the notification of the means of transport and the consignments therein.

Removed:Article 85 – paragraph 2: 2. Without prejudice to Article 80(5), the customs authorities shall require the carrierto present the goods and provide the advance cargo information referred to in Article 80, where this information has not been provided at an earlier stage.

Removed:Article 86 – paragraph 5: 5. Non-Union goods in temporary storage shall be placed under a customs procedure no later than 30 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b), unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended.

Removed:Article 176 – paragraph 3: 3. The customs authorities may authorise an authorised economic operator for customs simplifications and a Trust and Check trader to provide a comprehensive guarantee for existing customs debts and other charges, upon application, with a reduced amount, or, for a Trust and Check trader, a guarantee waiver.

Removed:Article 176 – paragraph 5: 5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for the granting of an authorisation to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver referred to in paragraph 2 and 3.

Removed:Article 176 – paragraph 6: 6. The Commission shall specify, by means of implementing acts, the procedural rules for determining the amount of the guarantee, including the reduced amount referred to in paragraph 2 and 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 188 – paragraph 1 – introductory part: 1. The customs authorities shall, upon application by the person concerned and upon provision of a guarantee, authorise to defer the payment of the duty payable in any of the following ways:

Removed:Article 188 – paragraph 1 a (new): By way of derogation from paragraph 1, the customs authorities shall not require a guarantee where the applicant is a Trust and Check trader authorised to a guarantee waiver in accordance with Article 176(3).

Removed:Article 201 – paragraph 1: 1. The EU Customs Authority shall contribute to the correct application of restrictive measures adopted in accordance with Article 215 TFEU by monitoring their implementation in the areas falling under its competence and, subject to review and authorisation by the Commission, by providing appropriate guidance to the customs authorities.

Removed:Article 204 – paragraph 1: 1. The Commission, on its own initiative or based on the request of one or more Member States or the EU Customs Authority, may adopt an implementing act, in accordance with the examination procedure referred to in Articles 262 (4) and (5) of this Regulation, taking into account the protocols and procedures referred to in Article 203, laying down appropriate and necessary measures and arrangements to address a crisis situation or to mitigate its negative effects.

Removed:Article 204 – paragraph 2: deleted

Removed:This should be the last paragraph,

Removed:Article 204 – paragraph 3: 3. The EU Customs Authority shall set up a crisis response cell that is permanently available throughout the crisis. The Commission may support the EU Customs Authority in the planning and setting up of such a crisis response cell. The crisis response cell shall be financed by the budget that is assigned to the EU Customs Authority.

Removed:Clarification on the crisis response cell.

Removed:Article 204 – paragraph 4 a (new): 4 a. The EU Customs Authority shall coordinate and supervise the implementation of the appropriate measures and arrangements by the customs authorities and shall report back on the results of their implementation to the Commission, the European Parliament and the Council.

Removed:This is taken from paragraph 2. EP and Council should be kept informed too, in times of crises.

Removed:Article 207 – paragraph 2 – point d: (d) the EU Customs Authority shall contribute to the enforcement of other Union legislation applied by the customs authorities.

Removed:Article 207 – paragraph 2 – point d a (new): (da) The EU Customs Authority shall cooperate with other Union institutions, bodies, offices and agencies in areas where their activities relate to the management of the customs union.

Removed:Article 208 – paragraph 3 – point a: (a) carry out diagnostics and monitoring of border crossing points and other control locations;

Removed:Article 208 – paragraph 3 – point a a (new): (aa) develop common standards and issue recommendations for best practices and monitor their implementation, especially with regards to the implementation of the Union Customs Code;

Removed:Article 208 – paragraph 3 – point g: (g) elaborate and disseminate operational manuals for the practical application of customs processes and working methods and develop common standards in this regard, including common guidelines on enforcement;

Removed:Article 208 – paragraph 3 – point g a (new): (ga) issue recommendations addressed to the customs authorities for the application of Title IV;

Removed:Article 208 – paragraph 3 – point l a (new): (la) prepare simplified guidelines and manuals for small and micro enterprises and support their understanding on EU customs legislation and formalities;

Removed:Article 208 – paragraph 3 – subparagraph 1 a (new): The EU Customs Authority shall assist the Commission, at its request, in the Commission’s management of relations with third countries and international organisations relating to matters covered by this Regulation. The EU Customs Authority may cooperate with the competent authorities of third countries and with international organisations competent in matters covered by this Regulation.

Removed:Article 212 – paragraph 1: 1. The Management Board shall be composed of one representative from each Member State, two representatives of the Commission and one representative of the European Parliament, all with voting rights.

Removed:The EP representative shall also have a voting right within the Management Board of the EUCA.

Removed:Article 212 – paragraph 2: deleted

Removed:Article 212 – paragraph 4: 4. Members of the Management Board and their alternates shall be appointed in the light of their knowledge in the field of customs, taking into account their relevant managerial, administrative and budgetary skills, or experience with policies of the customs union. All parties represented in the Management Board shall make efforts to limit turnover of their representatives, in order to ensure continuity of its work. All parties shall aim to achieve a gender-balanced representation on the Management Board.

Removed:Article 212 – paragraph 5: 5. The term of office for members and their alternates shall be 4 years. That term shall be extendable for the same period.

Removed:Article 212 – paragraph 5 a (new): 5a. If a member or its alternate ends the membership in the Management Board, the relevant party shall inform the Chairperson and Deputy Chairperson of the Management Board thereof and on the replacement of that member or its alternate.

Removed:In case a member/alternate wishes to end the membership, even if efforts should be made to limit the turnover within the Management Board.

Removed:Article 215 – paragraph 1 – point p a (new): (pa) The Management Board shall establish and adopt rules of procedure for an advisory body representing the full range of interested parties affected by the work of the EU Customs Authority, which it shall regularly consult prior to making decisions.

Removed:Article 215 – paragraph 1 – point p b (new): (pb) The Management Board may establish working groups and expert panels to assist in carrying out its tasks, including the preparation of its decisions and monitoring the implementation thereof.

Removed:Article 235 – paragraph 1: 1. Not later than [OP please insert the date = 4 years after the date of entry into force of this Regulation], and every 4 years thereafter, the Commission shall ensure that an evaluation in accordance with Commission guidelines of the EU Customs Authority’s performance in relation to its objectives, mandate, tasks and governance and location(s) is carried out.

Removed:Shorter timeframe for assessment is necessary for the new EUCA.

Removed:Article 235 – paragraph 3: 3. On the occasion of every second evaluation referred to in paragraph 1, the results achieved by the EU Customs Authority shall be assessed, having regard to its objectives, mandate, tasks and governance.

Removed:Article 238 – paragraph 1: 1. The EU Customs Authority is established as of 2026 and shall become fully operational as of 1 January 2028.

Removed:This would be in line with the new MFF.

Removed:Article 239 a (new): Article 239a / Platform on the reporting of goods / 1. The EU Customs Authority shall set up a platform to give authorities, businesses, consumers and citizens the opportunity to report goods that enter the internal market and do not respect conformity standards and/or do not comply with relevant Union legislation. / 2. The platform shall be online, easily accessible, legible and available in all official languages of the Union. / 3. The EU Customs Authority shall assess the information obtained via the platform and if necessary, notify a customs authority or more customs authorities of the Member States, in which a reported good has been placed. The Customs Authority shall only assess those reported goods that are placed in the internal market in one or more Member States. / 4. The notified customs authority shall cooperate with other authorities at national level, including, but not limited to, market surveillance authorities, sanitary and phytosanitary authorities, law enforcement authorities and tax authorities in implementing measures to remove a reported good from the internal market. The notified customs authority shall report on these measures to the EU Customs Authority by 30 calendar days after a measure has been taken. / 5. The EU Customs Authority shall ensure that all relevant data related to reported goods is available in the EU Customs Data Hub. The EU Customs Authority may request customs authorities to submit relevant data for this purpose.

Removed:Article 240 – paragraph 3 a (new): 3a. Customs authorities shall immediately alert relevant authorities of suspected infringement of EU legislation and send a notification in the EU Customs Data Hub.

Removed:Article 243 – paragraph 1: The EU Customs Authority may, without prejudice to the powers of the Commission and subject to its prior approval, conclude working arrangements with the authorities of third countries and international organisations. These arrangements shall not create legal obligations incumbent on the Union. They shall empower the EU Customs Authority to exchange information with third countries authorities, including best practices, and to conduct joint activities.

Removed:Article 244 – paragraph 7 – subparagraph 1: Within 60 days from receipt of the notification, the Commission shall adopt implementing acts to decide, by means of an implementing act, whether to authorise the Member State to enter into the bilateral agreement. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2).

Removed:For such an Implementing Act, 60 days should be sufficient.

Removed:Article 255 – paragraph 2: 2. The EU Customs Authority shall assist the Commission with its evaluation of the performance of the customs union. For this purpose, the EU Customs Authority shall identify how customs activities and operations support the achievement of the strategic objectives and priorities of the customs union and contribute to the mission of customs authorities laid down in Article 2. In particular, the EU Customs Authority shall identify key trends, strengths, weaknesses, gaps, and potential risks, and provide recommendations for improvement to the Commission.

Removed:Article 256 – paragraph 4: 4. The Commission shall verify the report and transmit it afterwards to the European Parliament and the Council for information.

Removed:The EP should receive the report as well.

Removed:Article 258 – paragraph 1 – subparagraph 1: By ... [date 3 years after the entry into force] and every 5 years thereafter, the Commission shall carry out an evaluation of this Regulation in light of the objectives that it pursues and shall present a report thereon to the European Parliament, to the Council and to the European Economic and Social Committee.

Removed:Earlier reporting at the beginning.

Removed:Article 263 – paragraph 1: 1. Regulation (EU) No 952/2013 and Regulation (EU) 2022/2399 are repealed.

Removed:Article 265 – paragraph 3: 3. The functionalities of the EU Customs Data Hub laid down in Article 29 shall be fully operational by 31 December 2032.

Removed:The Customs Data Hub could be fully operational much earlier.

Removed:Article 265 – paragraph 4: 4. Economic operators may start fulfilling their reporting obligations under this Regulation by using the EU Customs Data Hub from 1 January 2029.

Removed:Economic operators may start using the Customs Data Hub earlier, as the main features should be already working.

Removed:Article 265 – paragraph 7 – introductory part: 7. By 31 December 2031, the Commission shall present a report to the European Parliament and to the Council to assess, in particular:

Removed:The report on the assessment related to the Trust and Check trader would need to be prepared earlier.

Removed:1. Introduction

Removed:On 17 May 2023, the Commission published proposals for an ambitious and comprehensive reform of the EU Customs Union. Customs are the guardian of the EU’s external border for goods and for the security of supply chains, they supervise all goods entering or leaving the Customs Union and so form an essential part of the internal market.

Removed:This reform was proposed as a response to the current pressures facing EU Custom’s operations, most notably an increase in trade volumes, especially in e-commerce, which is foreseen to continue to grow at a significant rate. There is also an increasing amount of EU standards that must be checked at the border, alongside geopolitical and other crises that require a strong capability in customs.

Removed:The measures proposed by the Commission present a data-driven vision for EU Customs, aiming to simplify customs processes for business and embrace digital transformation while at the same time, giving customs authorities the tools and resources they need to properly assess what poses real risks to the EU, its citizens and its economy.

Removed:2. The Draft Report

Removed:The Rapporteur fully supports the objective of the Regulation and believes that it is essential for the EU to ensure that goods entering the EU territory are safe and fulfil European requirements while also guaranteeing that customs procedures are as efficient as possible for economic operators, reducing administrative burdens on businesses.

Removed:With growing trade volumes, especially in e-commerce, and the increasing number of non-fiscal requirements that must be checked at the border, the Rapporteur believes that the further harmonisation under the UCC and certain new benefits like the Customs Data Hub, need to be realised sooner in order to meet these challenges. For this, the Rapporteur proposes a sooner date of entry into force for customs data hub coupled with a pilot phase to ensure it is working effectively and to avoid bottlenecks.

Removed:The Rapporteur fully supports the objectives of the Customs Data Hub and believes that it can streamline and harmonise the EU’s customs infrastructure while also enhancing interoperability with related policy fields. To this end the Rapporteur believes that the hub presents a great opportunity to share quality data that can help combat issues with goods entering the Union and be a resource for better cooperation between relevant authorities in the EU. For this, the hub should be used to also collect additional, useful, data.

Removed:The Rapporteur supports the establishment of an EU Customs Authority and think this is necessary to ensure the functioning of the data hub. The Rapporteur believes that some more ambition is needed here regarding its role in ensuring the implementation of existing measures in the UCC. The Rapporteur also believes that it is a good opportunity to establish an advisory forum with all affected parties, to ensure that decisions and operational tools put in place by the agency can have maximum positive effect, especially with regards the interoperability and harmonisation of systems.

Removed:The Rapporteur believes that many of these new changes will need to be clearly described in comprehensive guidelines and best practice recommendations, especially for SME’s and that the new agency must have an important role here.

Removed:Regarding customs simplifications, the Rapporteur supports the overarching ambition put forward by the Commission but believes that the particular challenges faced by SME’s should be considered here when it comes to fulfilling the new requirements. The Rapporteur also believes that given the expected increase in volume in e-commerce, the functioning and effectiveness of the simplifications proposed here should be reviewed in years to come in light of the expected pressures on authorities linked to the sheer volume of goods.