(3)For the upcoming two years, the first Commission report covering the period 2026-2028 includes estimates of the costs to both Member States and the Commission in relation to relevant customs digital systems, as well as the proportion of customs staff dealing with clearance, customs controls, post-release audits and processes, to the extent that they are assigned to check data, carry out risk analysis and perform the necessary customs controls on goods sold in distance sales. Member States are also to invest in e-commerce equipment following the calls for Union grants for financing customs equipment. This Union financing is included in the cost estimation. By contrast, the costs to be taken into account do not include Member States’ investment in controls infrastructure financed from the national budget exclusively or costs incurred by market surveillance authorities in performing compliance checks on goods entering the Union market where those authorities are not acting as a designated authority under Article 25 of Regulation (EU) 2019/1020 of the European Parliament and of the Councilnote. The assessment of the cost elements is considered moderate because it is based on conservative assumptions. In addition, the amount of the fee should be based on historical data as well as on the most recently available data. Similarly, a reasonable and as realistic as possible projection of the volume of imported goods from distance sales to be expected in the upcoming years has been made. On this basis, a Union handling fee of EUR 2 per item is considered commensurate with the approximate costs closely connected to the customs supervision of such goods.
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