Regulation (EU) 2026/2108

(1) The Union and the functioning of the internal market are based upon the customs union. In the interests both of economic operators and of the customs author

(2) The implementation of Regulation (EU) No 952/2013 has disclosed weaknesses in several areas. Those weaknesses include: insufficient or ineffective action in

(3) It is appropriate that customs legislation take account of the rapid development of global trade patterns, technology, business models and the needs of stak

(4) In order to provide for effective means of achieving the objectives of the customs union, a number of rules and procedures regulating how goods are brought

(5) Since the adoption of Regulation (EU) No 952/2013, the role of customs authorities has evolved to increasingly cover the application of Union and national l

(6) In light of the evolution of the role of customs authorities and of the business models within which they operate, and in order for customs authorities to ‘

(7) While striving to achieve their mission, customs authorities should also aim for cost-efficiency by avoiding duplication and by promoting effectiveness in c

(8) It is appropriate to maintain in this Regulation a legal framework for the application of certain provisions of the customs legislation to trade in Union go

(9) Certain definitions set out in Regulation (EU) No 952/2013 should be adapted to take account of the broader scope of this Regulation, to align them with tho

(10) Beyond their traditional role of collecting customs duties, VAT and excise duty and applying customs legislation, customs authorities also play a critical

(11) In order to increase legal clarity, certain rules regarding customs decisions should be amended. First, it is appropriate to clarify that the competent cus

(12) The consequence of failure by a customs authority to take a decision on an application within the established time limits should be clarified. The principl

(13) As highlighted by the Court of Auditors in its Special Report No 4/2021 entitled ‘Customs controls: insufficient harmonisation hampers EU financial interes

(14) In addition to the decisions relating to binding tariff information (‘BTI decisions’) and decisions relating to binding origin information (‘BOI decisions’

(15) The rights and obligations of the persons responsible for goods entering into and exiting from the customs territory of the Union should be more clearly de

(16) Where the person supplying goods in distance sales or facilitating distance sales of goods indicates that he or she is acting as the importer, that person

(17) Economic operators meeting certain criteria and conditions to be considered compliant and trustworthy traders by customs authorities can be granted the sta

(18) Changes in the customs processes and in the way customs authorities operate necessitate a new partnership between customs authorities and economic operator

(19) To ensure the integrity of the customs union and consistent application of the Trust and Check trader status by the customs authorities of the Member State

(20) The option to operate a customs warehouse for distance sales should, in combination with other provisions on distance sales and simplifications, incentivis

(21) Changes in the customs processes also necessitate clarification of the role of customs representatives. Both direct and indirect representation should cont

(22) Micro, small and medium-sized enterprises, as defined in Commission Recommendation 2003/361/EC, play a vital role in the Union’s external trade but often f

(23) In order to ensure a uniform level of digitalisation and to create a level playing field for economic operators in all Member States as well as contributin

(24) Having regard to the role of the EU Customs Data Hub in ensuring the integrity and security of data treated in the Union for customs purposes, which consti

(25) In order to ensure the reliability, interoperability and long-term sustainability of the EU Customs Data Hub, it is important that its development and main

(26) Activities implementing the EU Customs Data Hub should include measures to ensure its uninterrupted availability and operation, even in the event of a seri

(27) The EU Customs Data Hub aims to replace the existing electronic systems developed by the Member States and the Commission pursuant to Article 16(1) of Regu

(28) The EU Customs Data Hub should enable the exchange of data with other systems, platforms or environments for the purpose of increasing the quality of data

(29) To ensure better supervision of trade flows and a streamlined method of collaboration with competent authorities other than customs authorities, the EU Cus

(30) In order to test the functionalities of the EU Customs Data Hub before its entry into operation for all economic operators regardless of their status or th

(31) Authorities, businesses, consumers and residents should be able to report goods to be imported into or exported from the Union that are not in compliance w

(32) Alongside the EU Customs Data Hub, it should remain possible for Member States to develop their own applications to use data from the EU Customs Data Hub.

(33) The EU Customs Data Hub should enable the flow of data. Users should be able to transmit and process in the EU Customs Data Hub all relevant data required

(34) The data submitted to the EU Customs Data Hub are to a large extent non-personal data submitted by economic operators about the goods they are trading. Nev

(35) Member States should have the possibility to designate, in consultation with the Commission, specific data the disclosure of which would harm the essential

(36) Subject to compliance with the data protection rules, especially rules on sensitive customs data and commercially sensitive data, aggregate non-confidentia

(37) To ensure that the European Anti-Fraud Office (OLAF) can exercise its investigation powers in relation to fraudulent activities that are affecting the inte

(38) Likewise, the European Public Prosecutor’s Office (EPPO) should be able, upon request, to obtain data available in the EU Customs Data Hub in order to ensu

(39) The European Union Agency for Law Enforcement Cooperation (Europol) should be able, upon request, to obtain data available in the EU Customs Data Hub to pe

(40) To preserve the functions that are performed in Member States’ national IT systems, the tax authorities of the Member States should have the possibility to

(41) Pursuant to Article 24 of Council Regulation (EU) 2017/1939, the EU Customs Authority and the competent customs authorities are to report to the EPPO witho

(42) The rules and provisions regarding access to the EU Customs Data Hub and exchange of information should not affect the Customs Information System (CIS) est

(43) The Commission should establish implementing rules laying down modalities for the access of the authorities concerned to the EU Customs Data Hub, after ass

(44) It is appropriate that the EU Customs Data Hub store personal data for a maximum period of 10 years. That period is justified in light of the possibility f

(45) The protection of personal and other data in the EU Customs Data Hub should also include rules on the restriction of rights of data subjects. It is therefo

(46) Any processing of personal data under this Regulation should be carried out in compliance with Regulation (EU) 2016/679 or (EU) 2018/1725 of the European P

(47) In order to ensure the interoperability and exchange of data with certain other Union non-customs systems and in respect of the customs formalities referre

(48) Data requirements should be defined in order to provide common guidance to economic operators regarding the data they need in order to fulfil their purpose

(49) A Union-level customs risk management layer is fundamental for ensuring a harmonised application of customs controls in the Member States. There is current

(50) It is therefore appropriate to introduce Union-level risk management activities and provisions to ensure the collection at Union level of comprehensive dat

(51) In the context of cooperation with law enforcement and security authorities in particular, Union-level risk management should, where possible, contribute t

(52) The process of placing goods in a customs procedure needs to be revisited to reflect the new roles and responsibilities of the persons involved in that pro

(53) However, in the case of e-commerce, and taking into account the higher volume of transactions by e-commerce, it is appropriate that persons making use of t

(54) In duly justified circumstances, the customs authorities should be able to authorise Trust and Check traders to complete the data on their released goods a

(55) To simplify the customs process for the entry of goods into the customs territory of the Union, while ensuring that there is a single person responsible fo

(56) Non-Union goods that are brought into the customs territory of the Union should be considered to be in temporary storage from the moment the carrier notifi

(57) It is necessary to maintain the rules that determine whether goods are Union or non-Union goods and whether the status of Union goods can be presumed or ne

(58) Once the customs authorities have the information necessary for the relevant procedure, based on risk analysis, they should decide whether to perform furth

(59) 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 co

(60) As Trust and Check traders are considered reliable and provide customs in as close to real time as technically possible with data on the movement of the go

(61) It is appropriate to provide measures to regulate the transition from a system based on customs declarations to a system based on the provision or making a

(62) The precise identification of the person acting as ‘importer’ depends on the stage and the nature of the customs process in question. There should be only

(63) In the case of distance sales, it is considered that the person supplying goods in distance sales or facilitating distance sales of goods is the person tha

(64) The person supplying goods in distance sales or facilitating distance sales of goods to be imported from third countries into the customs territory of the

(65) Where a person supplying goods in distance sales or facilitating distance sales of goods to be imported from third countries into the customs territory of

(66) The provisions of this Regulation, including those relating to the importer for distance sales, do not amount, either de jure or de facto, to a general mon

(67) Article 29 TFEU requires that products coming from third countries are to be considered in free circulation if the import formalities have been complied wi

(68) The process of taking goods outside the customs territory of the Union should be streamlined and simplified, in line with the entry process. Therefore, it

(69) To ensure that there is proper risk management of goods taken out of the customs territory of the Union, the customs authority responsible for export shoul

(70) To ensure that the duty-suspensive procedures are also transparent, it is appropriate to streamline the requirement provisions for authorisations for speci

(71) Article 9 of the Revised Convention for the Navigation of the Rhine refers to an Annex (the ‘Rhine Manifest’) that facilitated the movement of goods on the

(72) In order to increase transparency about the person responsible for complying with the obligations of the Union transit procedure and with the content and r

(73) An amendment to Annex 6 to the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention) that entered into for

(74) Eliminating the duty relief for the importation of goods with a value not exceeding EUR 150 involves the application of provisions concerning the determina

(75) Transactions in distance sales differ significantly from traditional business-to-business transactions, resulting in increased complexity. Those difference

(76) Currently, customs debts are collected by the Member State where the customs declaration is lodged. It is the choice of the trader whether to do that in th

(77) In the case of e-commerce transactions, the importer for distance sales is the person responsible for the customs debt. When use is made of the IOSS scheme

(78) To cover the increasing costs of handling an enormous number of requests for placing goods sold in distance sales under the release for free circulation pr

(79) A lower Union handling fee should be provided for where the goods are sold in distance sales from a customs warehouse for distance sales, as it is easier a

(80) The debtor of the Union handling fee should be the same person as the debtor of the customs debt, which should be the importer for distance sales. Where pr

(81) It is appropriate to provide that the first delegated act setting the amount of the handling fee enter into force rapidly so as to allow the practical appl

(82) As several measures such as duties and fees apply per item, it is appropriate to introduce a definition thereof. An item should be defined as one or more g

(83) It is appropriate to enhance the mechanism aimed at supervising the consistent and effective implementation of restrictive measures on the flow of goods ad

(84) 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 high

(85) The existing governance framework of the customs union lacks a clear operational management structure and does not reflect the evolution of customs since i

(86) A central, operational Union structure to pool expertise and resources and to assist Member States and the Commission in taking decisions together should a

(87) The EU Customs Authority should be governed and operated taking into account the principles of the Joint Statement and common approach of the European Parl

(88) When selecting the seat of the EU Customs Authority, the European Parliament and the Council are to ensure that, given the nature of that authority, its lo

(89) Member States should ensure that customs authorities are properly resourced, trained and equipped to have the capacity to fulfil their mission.

(90) It is important that customs invest in a sufficient number of properly trained staff in order to guarantee the functioning of the Union’s customs systems,

(91) The Member States and the Commission should be represented on a Management Board, in order to ensure the effective functioning of the EU Customs Authority.

(92) The EU Customs Authority should establish the Customs Advisory Board, whose task will be to provide the EU Customs Authority with advice on the implementat

(93) To guarantee its effective functioning, the EU Customs Authority should be granted an autonomous budget, with revenue coming from the general budget of the

(94) The EU Customs Authority should make use of the information at its disposal regarding challenges on customs legislation and other legislation applied by th

(95) To fulfil their mission, the EU Customs Authority and the customs authorities should cooperate closely and regularly with market surveillance authorities,

(96) The Commission should also facilitate the application of part of the other legislation applied by the customs authorities by drawing up and regularly updat

(97) To strengthen cooperation between customs authorities, joint operational efforts should be enhanced to support effective customs controls at the borders of

(98) Furthermore, in order to exchange best practices and enhance operational effectiveness, Member States should be able, upon request, to make customs officer

(99) The EU Customs Authority and Europol should be able to exchange strategic and other non-operational information such as risk indicators where required for

(100) In order to increase clarity and make the cooperation framework between customs authorities and other partner authorities more efficient, a list of servic

(101) In an increasingly connected world, customs diplomacy and international cooperation are important aspects in the work of customs authorities around the wo

(102) Effective cooperation between neighbouring countries is essential to ensure the smooth functioning of customs operations, the facilitation of legitimate t

(103) A common framework establishing a minimum list of infringements of customs legislation subject to penalties and certain rules for non-criminal penalties s

(104) This Regulation does not harmonise national procedural rules concerning administrative penalties, nor does it regulate which authorities impose penalties,

(105) Given the central role of importers for distance sales in organising large volumes of low-value imports, including via online platforms and websites, ther

(106) Where systematic non-compliance persists despite the imposition of progressively severe pecuniary charges, further penalties should be imposed. This is ne

(107) To enable effective monitoring and an appropriate degree of transparency, records of all non-criminal penalties imposed by Member States’ customs authorit

(108) The Commission should review the provisions of this Regulation on infringements and penalties in order to ensure proper functioning and application thereo

(109) Where an infringement of customs legislation is committed that falls within the jurisdiction of more than one Member State, cooperation between those Memb

(110) The performance of the customs union should be evaluated at least on an annual basis to allow the Commission, with the help of the Member States, to take

(111) The EU Customs Authority should support the Commission in the evaluation process by gathering and analysing the data in the EU Customs Data Hub and identi

(112) Trust and Check traders should be supervised by their Member State of establishment. By derogation and subject to review, economic operators that are not

(113) In order to ensure that Union customs rules remain adapted to economic, social, political and technological developments and to the needs of economic oper

(114) It is of particular importance that the Commission carry out appropriate consultations during the preparatory work for the adoption of delegated acts, inc

(115) In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission in order to: Th

(116) The advisory procedure should be used for the adoption of:

(117) In duly justified cases, where imperative grounds of urgency so require, the Commission should adopt immediately applicable implementing acts relating to:

(118) In accordance with the principle of proportionality, it is necessary and appropriate, for the achievement of the basic objectives of enabling the customs

(119) From 1 March 2031, economic operators should be able to start using, on a voluntary basis, the capabilities of the EU Customs Data Hub. By 1 March 2034, t

(120) This Regulation should be applied within an ambitious timeline, but applied gradually. Accordingly, the provisions of this Regulation conferring implement

(121) The Commission should make every effort to ensure that the delegated and implementing acts provided for in this Regulation enter into force sufficiently i

(122) The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 11 July 20

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