Customs union reform project : Where do things stand?

The European Commission has recently proposed a significant reform of the European Union Customs Union to enable customs authorities to address new challenges, particularly those related to e-commerce. This reform aims to strengthen European customs governance, adopt an updated approach to data management, and establish specific measures for online trade.

The reform proposal, published on May 17, includes a comprehensive set of measures to establish a renewed partnership between European customs and businesses. This approach takes into account technological developments and aims to ensure consistent action at the European level through the creation of a customs authority

As part of this reform, a new approach to data management will be implemented. This will enhance the capacity of member states to act consistently, particularly in managing risks and protecting the internal market. Ultimately, this data space will integrate current computer systems at both the European and national levels.

To address the specific challenges of e-commerce, the reform proposal provides for specific measures for these transactions. This includes the removal of the €150 customs duty exemption, similar to what has been done for VAT. Selling platforms will have increased responsibility, and these transactions will be prioritized within the European data space. The Commission also proposes a new alternative system for the application of customs duties in e-commerce.

The reform also aims to strengthen customs governance at the European level by creating a European customs authority. This authority will have cross-cutting missions to support national administrations, ranging from data management at the European level to managing health and security crises. It will also provide support for harmonized interpretation of regulations.

In collaboration with member states, this authority will play a central role in harmonizing customs actions within the EU.