Establishing the Union Customs Code and the European Union Customs Authority

2023/0156(COD)

The Committee on the Internal Market and Consumer Protection adopted the report by Deirdre CLUNE (EPP, IE) 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.

The committee responsible recommended that the European Parliament's position adopted at first reading under the ordinary legislative procedure should amend the proposal as follows:

Subject matter and scope

The amended text stipulates that this proposed Regulation establishes a European Union Single Window Environment for Customs that provides an integrated set of interoperable electronic services, at Union level, to support interaction and enhance information exchange between the EU Customs Data Hub and the Union non-customs systems. It lays down rules for digital administrative cooperation and information sharing through interoperable data sets, within the EU Single Window Environment for Customs.

Mission of the customs authorities

The report stated that the customs authorities should introduce measures aimed, inter alia, at:

- ensuring that goods presenting a risk for the security of citizens and residents do not enter the customs territory of the Union, by putting in place the appropriate measures for controls of goods and supply chains;

- protecting the Union from unfair, non-compliant and illegal trade, including counterfeit and goods that are not in compliance with other legislation applied by the customs authorities through a close monitoring of economic operators, sectors and supply chains and a minimum core of customs infringements and penalties;

- supporting all legitimate business activity, by maintaining a proper balance between customs controls and facilitation of legitimate trade and simplifying customs processes and procedures through robust real-time risk analysis made possible, including by the artificial intelligence systems.

The EU Customs Authority

The EU Customs Authority should:

- operate and maintain the information technology systems used for the implementation of the customs union, such as the EU Customs Data Hub;

- cooperate with other Union institutions, bodies, offices and agencies in areas where their activities relate to the management of goods crossing the external border;

- introduce a mandatory special scheme for the collection of customs duty on distance sales of goods imported from third territories or third countries;

- support the Commission and the Member States to enable them to supervise more efficiently the implementation of the restrictive measures that the Council may adopt on the flow of goods, to ensure that those measures are not circumvented.

Customs Advisory Board

The amended text suggested that the EU Customs Authority establish a Customs Advisory Board to assist the Executive Board.

Start of the EU Customs Authority's activities

The EU Customs Authority is established as of 2026 and should become fully operational as of 1 January 2028.

Platform on the reporting of goods

The report includes a new article calling for the setting up of an EU Customs Authority platform on the reporting of goods to give authorities, businesses, consumers and citizens the opportunity to report goods that enter the internal market and are not in compliance with conformity standards and/or with relevant Union legislation.

Cooperation with other authorities

Customs authorities should immediately alert competent Union and national authorities of any suspected infringement of Union legislation and send a notification to the EU Customs Data Hub

Minimum non-criminal sanctions

Members suggested that Member States should decide on the use of the proceeds resulting from the enforcement of non-criminal sanctions except for when established as an own resource.

EU Customs Data Hub

The report stated that the functionalities of the EU Customs Data Hub should be fully operational by 31 December 2032. Before this date, the Commission may establish a pilot phase for the use of the EU Customs Data Hub. The pilot phase should be voluntary and have the purpose of testing its functionalities.