UCC Reform
Ambitious and far-reaching customs reform proposals by the EU Commission
Michael Lux
Attorney at Michael Lux BV, former Head of Unit ‘Customs Legislation’ and ‘Customs Procedures’, EU Commission, Belgium
Published 04 Jun 2023

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The EU Commission has presented a proposal for the reform of the Union Customs Code (as well as amendments of several other legal acts). In view of the largely failed centralisation (and thus standardisation) of customs activities and – apart from ICS2 – IT systems, as well as a lack of harmonisation of customs sanctions, the proposals for an EU Customs Data Hub, an EU Customs Authority, the shift to the (deemed) importer as the person responsible for duties and all compliance aspects, as well as a partial harmonisation of customs sanctions are bold steps with regard to which the business community suffering from unequal treatment within the EU Customs Union and Single Market can only wish the EU Commission success in the Council and the Parliament.