|Author (Corporate)||Council of the European Union, European Parliament|
|Series Title||Official Journal of the European Union|
|Series Details||L 317, Pages 1-23|
|Content Type||Blog & Commentary, Legislation, Policy-making|
Regulation (EU) 2022/2399 - adopted by the co-legislators on 23 November 2022 - establishing the European Union (EU) Single Window Environment for Customs and introducing amendments to Regulation (EU) No 952/2013.
Customs authorities are entrusted with ensuring the security and safety of the European Union (EU) in close cooperation with other authorities when appropriate, while maintaining a balance between customs controls and the facilitation of legitimate trade. The role includes the enforcement of over 60 EU non-customs legal acts at the external borders of the EU relating to specific policies applied in various domains. These acts impose different obligations for the import, export or transit of the most sensitive goods affecting millions of customs declarations each year. They generate burdensome reporting obligations for traders that in most cases require additional documents other than the customs declaration.
Single Window is a digital solution for the exchange of electronic information between different government authorities, and between the latter and economic operators. Single Window initiatives progressively ained momentum as a way of streamlining the border clearance process within and across the EU. In 2008, the European Commission and the EU Member States made a commitment to promote electronic customs in the EU. The 2014 Venice Declaration proposed a progressive action plan to implement an EU Single Window Environment for Customs and to develop its legal framework. This was reiterated in the 2016 Communication on Developing the EU Customs Unions and its Governance. The approach was supported by the Council of the European Union in May 2017.
A pilot project was launched in 2015, the EU Customs Single Window-Common Veterinary Entry Document (EU CSW-CVED). Its successor, the EU Customs Single Window Certificates Exchange System (EU CSW-CERTEX), expanded the scope of regulatory requirements and introduced new functionalities. Despite its success, the desired benefits of the pilot cannot be realised without the participation of all Member States. Non-participating countries continued to work on a fragmented basis. Moreover, emerging national single window initiatives have further complicated the situation.
The COVID-19 pandemic further demonstrated the need to establish a stronger framework for the Customs Union and to further facilitate the fulfilment of customs and EU non-customs formalities to support the economic recovery. Increased digitalisation of customs and EU non-customs regulatory formalities applicable to international trade opens new opportunities for Member States to improve digital cooperation.
This Regulation establishes a Single Window Environment for Customs that provides an integrated set of interoperable electronic services, at EU and national level through the European Union Customs Single Window Certificates Exchange System, to support interaction and enhance information exchange between the national single window environments for customs and the EU non-customs systems. It also lays down rules for the national single window environments for customs and rules on digital administrative cooperation and information sharing through interoperable data sets, within the EU Single Window Environment for Customs. It introduces amendments to Regulation (EU) No 952/2013, which established the the Union Customs Code (UCC).
The draft law was adopted by the European Commission on 28 October 2020, as a first step in implementing a wider EU Customs Union Action Plan. The European Parliament adopted its negotiating position in October 2021, followed by the Council of the European Union in December. An informal agreement between the co-legislators on a compromise text for this file was reached on 19 May 2022. This was formally endorsed by Parliament on 4 October and by the Council on 24 October. The Act was signed by the co-legislators on 23 November 2022 and published in the Official Journal on 9 December 2022.
|Subject Categories||Taxation, Trade|
|Subject Tags||Customs Union|
|Keywords||Free Movement of Goods
|International Organisations||European Union [EU]|