Analysis by Flick Gocke Schaumburg, Taxand Germany
The European Commission’s proposed overhaul of EU customs legislation, described as ‘the most significant since 1968’, has progressed within the European Parliament’s IMCO Committee, which has clarified its position and voted on amendments.
The reforms aim to modernise and simplify customs procedures, particularly for SMEs, and address the challenges posed by the booming e-commerce sector. Key developments include maintaining the 90-day period for temporary detention, rejecting a proposed three-day limit, and enhancing accountability for e-commerce platforms, which will be required to provide customs data within a day of transactions.
The introduction of a Trust & Check system will streamline inspections for compliant traders, building on the AEO programme. Plans for an EU DataHub to centralise customs information are being expedited, with a pilot project proposed ahead of the original 2028 timeline. A whistleblower platform is also suggested to report non-compliant goods.
The first parliamentary vote on the draft is scheduled for March 2024, with further steps anticipated post-European elections in June 2024. Rainald Vobbe from our German firm, Flick Gocke Schaumburg, analyses this proposal in more detail here.
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