Update on two pillars of the EU customs reform: the EU Customs Data Hub and the redefinition of the ‘importer’

Under the Polish Presidency, which expires at the end of June, the Council was able to draw up a complete compromise text on the Commission's proposal of a new Union Customs Code (nUCC). Apart from further minor amendments until the Council's decision on a negotiating mandate, this text will – alongside the amendments adopted by Parliament in 2024 – form the basis for the trilogue negotiations between the Council, Parliament and the Commission under the Danish Presidency, which starts on 1 July 2025. Important changes compared to the Commission's proposal concern the deletion of the detailed provisions on penalties for customs infringements, the re-introduction of the temporary storage facility with a corresponding authorisation (and a retention period of 90 days), as well as the re-introduction of re-export as a non-customs regime; insofar the current legal situation will be largely retained. The status of the AEOC is also to be retained besides newly introduced so-called ‘Trust and Check Trader’ status. This paper therefore focuses on two aspects where significant changes can be expected in practice: the redefinition of the ‘importer’ and the gradual introduction of a central customs data hub to replace national customs clearance systems in the long term.