Next step for the EU Customs Reform

01/07/25

On 27 June 2025, the Council has adopted its negotiating mandate, enabling it to begin discussions with the European Parliament to finalize the text of the regulation.

What does this mean for your company?

The EU Customs Reform will affect all companies importing/exporting goods from the European Union. Not only from a purely legislative point, however also on the way in which and where customs declarations are to be filed. Given the breadth of these changes, it is crucial for companies to thoroughly review the Proposal and the adjustments suggested by the European Parliament and Council. Understanding and assessing the potential impact on your business is essential, as it will take time to prepare for the upcoming EU Customs Reform.

Background

The EU Customs reform addresses several critical trends, such as the massive increase in trade volumes, especially in e-commerce, the growing number of EU standards to be checked at borders, and the evolving geopolitical landscape.

Key aspects of this reform include a modern approach to e-commerce, the establishment of the EU customs authority and the introduction of the EU customs data hub. This hub will serve as a single EU-wide online environment, a central IT platform for interacting with customs, enhancing data integrity, traceability, and customs controls.

Current status

It is important to note that there are differences between the adjustments made by the European Parliament and the Council. Now that the Council has adopted its negotiating mandate, the discussions with the European Parlement can start to finalize the text of the regulation. Once these negotiations are complete, the Council and Parliament will need to formally adopt the outcome before it can officially come into force.

Some differences can be found in:

Adjustments to the definition of importer and exporter;
Changes in relation to customs representation;
Inclusion of the handling fee;
Differences on fines and penalties;
Maintaining the Authorized Economic Operator;
Access to the EU customs data hub.

How can PwC help

PwC has a dedicated team of customs specialists who possess extensive knowledge and experience in the legal, technical, and operational aspects of customs. Consequently, we have been selected by the European Commission to assist them in the development of the Proposal (through the study "An integrated and innovative review of the EU rules governing e-commerce transactions from third countries from a customs and tax perspective", as referenced in the Proposal).

This has given us a profound understanding of the background and intention behind the proposal. It places us in an extremely favourable position to assess the implications of the EU Customs Reform for businesses and to assist in taking the appropriate measures to comply with the proposed legislation, as well as to capitalise on the opportunities it presents.