EU Customs Reform: What can future Trust and Check Traders and other traders expect?

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.