|European Commission: DG Taxation and Customs Union
|COM (2023) 257
Communication adopted by the European Commission on 17 May 2023, providing an overview to the proposed reform of the European Union's (EU) Customs Union.
This reform seeks to establish a more cost-efficient and effective cooperation framework governing the Customs Union, based on a new partnership among customs authorities and between customs and business. It aims to reduce compliance costs for administrations and businesses, and enable EU customs to better protect the financial and non-financial interest of the EU and its Member States as well as the EU's single market.
The proposals adopted by the European Commission alongside this Communication are laid out around two key enablers - an EU Customs Authority and an EU Customs Data Hub. The main function of the first enabler is to pool expertise and competences that are scattered across the EU, to steer, coordinate, and support national customs authorities in the EU. The main function of the second enabler is to be the face and engine of the Customs Union and a prerequisite for strengthening supervision and simplifying procedures.
The draft laws were adopted as follows:
|Customs Union, Value Added Tax [VAT]
|Common Customs Tariff, VAT
|European Union [EU]