Regulation 2022/2399 - EU Single Window Environment for Customs - Main contents

EN

Official Journal of the European Union

L 317/1

The customs union has been a cornerstone of the European Union, which is one of the largest trading blocks in the world. The customs union is fundamental for successful Union integration and for the proper functioning of the internal market, for the benefit of businesses and consumers.

The Union’s international trade is subject to both customs legislation and legislation other than customs legislation. The latter is applicable to specific goods in policy areas such as health and safety, the environment, agriculture, fisheries, cultural heritage and market surveillance. One of the main tasks assigned to customs authorities under Regulation (EU) No 952/2013 of the European Parliament and of the Council (3) is to ensure the security and safety of the Union and its residents, and the protection of the environment, where appropriate, in close cooperation with other authorities. The lack of alignment between Union non-customs formalities and customs formalities leads to complex and burdensome reporting obligations for traders, inefficient goods clearance processes conducive to error and fraud, and additional costs for economic operators. The lack of interoperability of the systems used by those customs authorities and other authorities is a major obstacle to progress on completing the digital single market in respect of customs controls. To address the fragmented interoperability between customs authorities and partner competent authorities in the management of goods clearance processes and to coordinate action in this area, the Commission and the Member States have made a number of commitments over the years to develop single window initiatives for the clearance of goods.

In accordance with Decision No 70/2008/EC of the European Parliament and of the Council (4), the Member States and the Commission are to endeavour to establish and make operational a framework of single window services that provide for a seamless flow of data between economic operators and customs authorities, between customs authorities and the Commission, between customs authorities and other administrations or agencies, and between one customs system and another throughout the Union. Certain elements of that Decision have either been superseded or are not concrete enough to encourage and incentivise further progress, in particular progress on the single window initiative. Following up on this, and in line with the final report of the Commission of 21 January 2015 entitled ‘Evaluation of the electronic customs implementation in the EU’, the Council Conclusions of 17 December 2014 on Electronic Customs and Single Window Implementation in the European Union endorsed the Venice Declaration of 15 October 2014 and invited the Commission to present a proposal for the revision of Decision No 70/2008/EC.

On 1 October 2015, the Council adopted Decision (EU) 2015/1947 (5) concluding, on behalf of the Union, the Agreement on Trade Facilitation, which entered into force on 22 February 2017. That agreement represents the most extensive effort at trade facilitation and customs reform under the...