REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the mid-term evaluation of the Customs 2020 programme
Date: 2019-02-07
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU customs procedure, EU programme, cross-border cooperation, customs cooperation, customs regulations, customs union

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 7.2.2019  COM(2019) 57 final  REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the mid-term evaluation of the Customs 2020 programme {SWD(2019) 14 final}  
 
 
1.  BACKGROUND 

Regulation  (EU)  No  1294/2013  established  the  Customs  2020  programme  as  a  multiannual 
action  programme  for  customs  in  the  EU  to  facilitate  and  strengthen  cooperation  between 
national  administrations.  In  accordance  with  Article 18(1)  and  (2),  an  external  study  was 
commissioned to support the mid-term evaluation of the programme. Its results are presented in 
the attached staff working document and constitute the basis for this report.  

The  purpose  of  the  mid-term  evaluation  was  to  assess  the  Customs  2020  programme  since  its 
launch  on  1 January  2014  up  to  the  halfway  point  of  its  implementation  (31 December  2017). 
The  evaluation  took  into  account  the  programme’s  full  range  of  funded  activities  and 
stakeholders. 

The  current  report  aims  to  chart  the  progress  made  in  (i)  the  achievement  of  the  programme’s 
objectives; (ii) the efficiency of resource usage and aspects of simplification; (iii) the continued 
relevance  of  the  programme;  (iv)  its  coherence  with  and  contribution  to  the  EU’s  broader 
policies and other initiatives; and (v) the added value of the programme at EU level. 

2.  RELEVANCE 

The Customs Union is a cornerstone of the EU and an essential factor in the functioning of the 
single market. Many of the activities in the customs area are of a cross-border nature, involving 
and affecting all Member States. The EU Customs Union territory is governed by common rules 
and procedures laid down in the Union Customs Code (UCC). The UCC itself is a milestone in 
modernising EU customs, aiming to create a paperless environment for customs and trade. 

Through its different iterations, the Customs programme has been in place for over 25 years and 
has  evolved  with  the  single  market.  There  are  34  countries  that  currently  participate  in  the 
programme: 28 EU Member States and 6 candidate and potential candidate countries1. Over the 
years,  the  Customs  programme  has  become  an  integral  part  of  the  national  and  European 
customs  landscape,  policies,  processes  and  procedures.  In  some  instances,  for  example  IT 
infrastructure, it passes almost unnoticed as customs officials and economic operators go about 
their  business.  However,  as  the  Customs  Union  continues  to  modernise,  the  programme  has 
probably never been needed as much as it is now. Against this background, it is deemed relevant 
for  the  broad  needs  of  a  well-functioning  EU  Customs  Union,  expressed  through  the  more 
specific  needs  of  the  national  customs  administrations,  economic  operators  and  European 
citizens.  

For customs administrations, the programme has been particularly important in helping them to 
implement  European  Information  Systems  and  secure  their  financial  sustainability;  in  most 

1 Albania, Bosnia and Herzegovina, the former Yugoslav Republic of Macedonia, Montenegro, Serbia and Turkey. 

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instances these are prescribed by the UCC, while the Commission and the Member States share 
responsibility for their implementation and support. The Customs programme answered the need 
for  interoperability,  interconnectivity  and  reliance  of  the  electronic  customs  systems  with  a 
unified  data  system  for  a  well-functioning  EU  Customs  Union.  49  different  IT  systems  and 
supporting infrastructure are already in operation, and their high reliability is key to the smooth 
functioning of customs procedures and the single market as a whole. In general, the IT systems, 
which have been in operation for a long time and underpin the more traditional role and needs of 
customs in  goods classification, tariff management  or the control of movement of  goods, were 
found to correspond best to the underlying needs. 

For  economic  operators,  their  needs  revolve  around  customs  processes  being  dealt  with 
efficiently  and  effectively  as  the  speed  and  reliability  of  customs  clearance  impact  directly  on 
business productivity and profitability. While national administrations are the main beneficiaries 
of the Customs 2020 programme, thousands of economic operators interact with the programme-
funded IT systems on a regular basis. The systems swiftly provide them with information that is 
not  available  elsewhere,  helping  reduce  some  of  the  administrative  burden  and  simplify 
procedures; this ultimately increases legal certainty and smooths out trade. Customs 2020 joint 
actions allow for dialogue between customs and the business community and help to optimise the 
programme’s  potential  for  the  Member  States,  while  factoring  in  the  practical  implications  for 
the  relationship  between  customs 
businesses.  Occasionally, 
administrations  and  businesses  to  a  more  partnership-based  one,  which  is  better  suited  to  a 
modern environment. 

it  was  found 

to  change 

The Customs 2020 programme also addresses issues of general concern for all European citizens. 
These relate to threats of international trafficking and the smuggling of illicit goods, which pose 
a  risk  to  their  safety  or  health.  The  specific  objectives  of  the  programme  on  the  safety  and 
security  of  European  citizens  have  therefore  become  increasingly  relevant.  Equally  relevant  is 
the  issue  of  concerns  of  increasingly  digitalised  economy  and  services.  The  Customs  2020 
programme’s design and objectives fully match the concerns of stakeholders. 

3.  EFFECTIVENESS 

The general objective of the programme is to support the functioning and modernisation of the 
Customs  Union  by  means  of  cooperation  between  participating  countries,  their  customs 
authorities  and  their  officials.  The  evaluation  found  that  the  programme  has  provided  the 
framework and technological means necessary to work together and share information in order to 
support  the  functioning  and  modernisation  of  the  Customs  Union  (in  particular  on  UCC 
implementation) and therefore strengthen the single market. 

The  secure  platform  for  exchanging  and  sharing  information  supported  by  the  programme  has 
helped  Member  States  and  economic  operators  overcome  their  reluctance  to  sharing  sensitive 

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data, which has hindered effective cooperation. In 2017 alone, they exchanged nearly 4.8 billion 
messages. 

Further exchanges of best practices and learning have been possible thanks to the programme’s 
joint  actions.  Each  type  of  action  has  been  most  relevant  in  specific  circumstances,  depending 
mostly on the desired outcome. Across all types of actions, including expert teams (a new tool 
that supports enhanced operational cooperation on a regional or thematic basis), the programme 
has helped administrations to identify, disseminate and take up best practices. This has led to the 
practical  uptake  of  improved  working  methods  in  customs  administration  and  to  a  more 
consistent approach to the implementation of customs rules.   

The Customs 2020 programme has helped to build trust between the customs administrations as 
well as with economic operators. Most of the participants have used the opportunity to build and 
expand networks and contacts, and the vast majority have used these connections to solve day-
to-day problems on a regular basis. They have also shared some outputs (e.g. guidelines, meeting 
reports, best practices, etc.) with their colleagues and used them actively in their daily work. The 
value  of  human  networks  and  personal  contacts  have  been  among  the  programme’s  most 
appreciated benefits. 

This cooperation and trust is necessary as customs authorities depend on each other to play their 
part in collecting revenue and therefore protect the financial and economic interests of the EU 
and  its  Member  States.  Enhanced  cooperation  between  them,  sharing  best  practices,  putting  to 
work tried-and-tested solutions, the trust put in their counterparts and in the IT systems they all 
use can be attributed to the Customs 2020 programme. Similarly in the area of increasing safety 
and security, where customs risk analysts are tasked with fending off security threats on a daily 
basis,  they  rely  on  the  robust  exchange  of  information  between  each  other  and  often  other 
authorities  and  bodies,  which  is  guaranteed  by  the  Customs  2020  programme.  Against  this 
backdrop, the programme supports customs administrations in  their work on risk management, 
external  border  management,  customs  detection  technology  and  the  protection  of  cultural 
heritage or nature. 

As for increasing administrative capacity of customs authorities, the Customs 2020 programme 
provides  broad  support,  ranging  from  technical  and  operational  issues  to  more  strategic  legal 
implementation and uniformity. It has been crucial in helping customs administrations to prepare 
for  the  formal  adoption  of  the  UCC.  The  newest  eLearning  modules  on  UCC  implementation 
have  already  attracted  68 915  customs  officials  and  726 000  economic  operators.  The 
programme’s  joint  actions  and  training  have  facilitated  (i)  a  shared  understanding  of  legal 
requirements; (ii) alignment of interpretations of the customs provisions; (iii) standardisation of 
terminology; and (iv) more uniformity in the application of the working methods from the UCC. 

Thanks  to  greater  cooperation  between  the  Member  States,  financial  and  technical  support  to 
develop  and  deploy  the  European  Information  Systems  and  increased  capacity  of  the  Member 

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States  to  apply  the  provisions  of  the  UCC,  the  programme  has  contributed  to  the  proper 
functioning and modernisation of the EU Customs Union. 

4.  EFFICIENCY 

The  Customs  2020  programme’s  overall  budget  is  EUR 522 943 000,  with  EUR 288 722 000 
committed in 2014-2017. Nearly 85 % of the budget has been spent on developing, operating and 
maintaining  the  European  Information  Systems.  These  common  IT  systems  are  clearly 
resource-intensive.  However,  they  bring  an  array  of  benefits  in  all  areas  of  customs  activities, 
including  standardisation  of  customs  procedures,  uniform  implementation  of  customs  law, 
sharing  of  information  and  generating  economies  of  scale.  The  latter  is  possible  in  particular 
thanks  to  the  centralised  systems  that  underpin  several  diverse  systems  with  multiple  types  of 
hardware,  software  and  communications  equipment.  These  help  administrations  to  enjoy  a 
consistent,  robust  and  secure  method  of  working  together.  They  are  interconnected  and 
interoperable, linking not only national systems with central systems but also the central systems 
with  themselves.  They  are  a  technological  response  to  the  Customs  2020  objectives  and  are 
widely  used  by  customs  authorities  and  economic  operators  in  their  everyday  customs 
operations. Their importance in terms of modernising customs to create a paperless environment 
is invaluable. 

As for the joint actions, the costs of their organisation are driven by participation, depending on 
the levels of expenses for transport, accommodation and daily allowances. Their cost structures 
vary  only  slightly  between  the  different  types  of  actions.  The  average  cost  per  participant  per 
action  for  all  types  of  joint  actions  (except  expert  teams)  is  around  EUR 921,  which  has 
remained more or less unchanged from the last programme iteration and is in line with similar 
programmes.  This  is  the  price  tag  for  the  numerous  benefits  of  joint  actions  that  provide  a 
framework for broad and inclusive continuous collaboration, creating professional relationships 
and acting as catalysts. This collaboration involves exchanging ideas and practical experiences, 
exploring  difficult  topics,  new  technological  trends,  business  solutions  and  IT  approaches, 
aligning  one’s  understanding  of  legislation  and  practices  or  encouraging  shifts  in  national 
policies. A flexible, multi-annual programming mechanism for joint actions could further boost 
the efficiency of the planning and coordination process.  

Training activities are efficient, as their development costs are largely one-off and their value for 
money increases with each additional participant. Customs 2020 training in fact brings two-fold 
benefits.  By  its  nature,  it  targets  individuals  who  benefit  themselves  by  increasing  their 
understanding,  knowledge  and  capacity.  Further  down  the  line,  as  the  programme  offers  a 
uniform  training  base  for  all,  it  leads  to  increased  understanding  of  the  rules;  their  application 
multiplies the benefits for customs administrations, economic operators and the Customs Union 
as a whole. 

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Although simplification as such is not one of the programme’s objectives, the programme does 
provide  support  to  other  initiatives  that  are  designed  to  simplify  and  modernise  the  customs 
environment.  The  European  Information  Systems  and  databases  supported  by  the  programme 
lead directly to a simpler, more robust and more reliable technological framework that is easy to 
maintain  and  support.  Simplified  procedures  or  more  uniform  ways  of  working  are  also  being 
created by the programme’s joint actions and their direct outputs, where the Member States and 
trade representatives collaborate on the practical application of the rules. 

Some efficiency gains have also been achieved in terms of synergies between the Customs 2020 
and Fiscalis 2020 programmes. While the policy areas for the two programmes differ, they share 
a  similar  focus  in  enabling  administrations  to  cooperate  and  exchange  information.  These 
similarities have offered opportunities for synergies in terms of both administrative arrangements 
and joint work, including cross-fertilisation and joint funding of shared components such as IT 
systems and similar approaches to human capacity building and training. This makes it easier to 
coordinate  approaches  and  processes,  which  ensures  coherence  and  creates  economies  of  scale 
by  reducing  duplication  of  efforts.  At  content  level,  synergies  are  less  evident,  although  some 
noticeable examples exist in the area of excise duties; this is a field of competence that is often 
shared between national tax and customs administrations and where Customs 2020 has provided 
specific support in identifying fields that are of common interest. 

5.  COHERENCE 

Internal coherence between the different features, components and design of the programme is 
extremely strong, with a high level of consistency between the intervention logic and objectives 
of the programme and its execution. The various activities also strengthen and complement each 
other,  enhancing  the  results  of  the  programme.  The  broad  approach  to  specific  problems 
addressed  by  the  various  programme’s  components  is  typical  for  many  European  Information 
Systems,  whose  implementation  and  improvements  at  business  level  are  supported  by  joint 
actions and training.   

In  terms  of  external  coherence,  the  Customs  2020  programme  fits  well  in  the  Europe  2020 
Strategy,  where  it  helps  achieve  smart,  sustainable  and  inclusive  growth  by  strengthening  the 
functioning  of  the  single  market.  In  this  sense,  it  plays  an  integral  part  in  the  EU’s  broader 
policies.  By  supporting  UCC  implementation,  the  programme  helps  to  simplify  existing 
procedures  that  have  the  potential  to  facilitate  trade  and  reduce  costs  for  businesses.  It  is 
therefore  fully  in  line  with  the  EU’s  goal  of  creating  a  modern,  paperless  environment  for 
customs and trade, while preserving the EU’s financial, economic and societal interests. Customs 
2020  helps  to  facilitate  the  movement  of  legitimate  trade  and  helps  compliant  and  trustworthy 
traders to benefit from maximum simplification, increasing productivity and competitiveness. It 
fights  against  the  increasing  volume  of  trade  in  illegal,  counterfeit  or  dangerous  goods  that 
threaten jobs, growth, innovation, the competitiveness of EU businesses, security and the health 
of European citizens.  

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The Regulation (EU) No 1294/2013 states that the resources should be shared with other funding 
instruments  that  pursue  common  objectives  and  that  the  programme’s  actions  should  ensure 
coherence in the use of EU resources that support the functioning of the Customs Union. Other 
financial  instruments  exist  and  are  also  available  to  address  the  specific  needs  of  national 
customs administrations. The evaluation states that these complementarities are not used enough. 
They are not sufficiently highlighted, which leads to a general lack of awareness among customs 
administrations. 

6.  EU ADDED VALUE 

Customs  policy  is  an  exclusive  competence  of  the  EU.  However,  the  implementation  of  EU 
customs legislation — the UCC — is a national competence. The EU’s legal framework in itself 
does  not  sufficiently  ensure  the  proper  functioning  of  the  Customs  Union.  It  should  be 
complemented by supporting measures as provided by the Customs 2020 programme to ensure 
that EU customs legislation is applied in a convergent and consistent way at national level. 

As described earlier on, many of the activities of modern customs are of a cross-border nature, 
involving and affecting all Member States. They mandate collective action at EU level to achieve 
a  high  level  of  cooperation,  with  a  cost-benefit  ratio  higher  than  it  would  be  if  each  Member 
State were to set up individual cooperation frameworks on a bilateral or multilateral basis. There 
was  consensus  among  stakeholders  that  the  programme  has  been  effective  at  trying  to  provide 
solutions  for  problems  and  issues  for  which  there  is  a  clear  EU  dimension,  broadly 
complementing (rather than duplicating) initiatives at national level. 

Customs  authorities  within  the  Customs  Union  apply  the  same  rules.  All  Member  States  are 
dependent  on  each  other  and  need  information  that  is  as  complete  as  possible.  Economic 
operators  in  turn,  expect  an  equal  level  of  service,  speed  and  predictability  of  rules  and 
procedures whenever they need to deal with customs. This interdependence requires cooperation 
and  an  approximation  of  practices.  The  Customs  2020  programme  has  been  instrumental  in 
bringing about this convergence. 

As stated above, the Customs 2020 programme has been instrumental in particular in supporting 
all  aspects  of  UCC  implementation.  The  UCC  would  have  been  implemented  on  its  own,  but 
without  the  programme’s  support,  most  likely  over  a  much  longer  timeframe  and  with  greater 
difficulties.  The  Customs  2020  programme  has  provided  for  financial  sustainability  of  the 
European  Information  Systems,  and  their  timely  funding  has  been  crucial  in  ensuring  the 
availability  and  sharing  of  supply  chain  data  and  risk-relevant  information.  In  doing  so,  the 
Customs 2020 programme has brought about  economies of scale and efficiency gains, helping 
national administrations — as well as economic operators in many instances — to save time and 
resources,  in  particular  for  participating  countries  with  smaller  customs  administrations  and 
fewer resources. Everything that is related to the interoperability and interconnectivity of central 

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IT  systems  is  EU  added  value.  The  symbiotic  features  of  the  central  European  Information 
Systems architecture for customs are unmatched and cannot be reproduced at national level. 

Although  the  European  Information  Systems  support  the  Customs  Union  from  the  technical 
angle of interoperable and interconnected systems, they became an integral part of the daily work 
of  the  customs  officials  and  economic  operators,  and  are  no  longer  seen  as  outputs  of  the 
Customs  2020  programme.  The  joint  actions  are  in  turn  dynamic,  giving  the  administrations 
unequalled opportunities for cooperation, communication and networking; they ultimately build 
trust  and  lead  to  greater  convergence  of  approaches  and  practices.  The  same  goes  for  training 
activities, which have not only helped national customs administrations to better understand and 
implement EU customs legislation and its related procedures, but also, if not more importantly, 
in a more uniform manner. Efficiency gains have been biggest especially for those participating 
countries that have not  yet had well developed national training programmes. Doing it on their 
own would have been difficult or would not have happened at all. Ultimately, the Customs 2020 
programme has contributed to  the approximation  of national  approaches,  establishing trust  and 
creating a single narrative and a shared vision. 

If  the  programme  did  not  exist,  cooperation  between  participating  countries  would  have  been 
based  on  unstructured  relations,  formal  time-consuming  channels  and  reciprocity  agreements, 
which  would  be  significantly  more  difficult  and  costly  to  implement  in  practice  and  maintain. 
Given the scale of the Customs 2020 operations  in  terms  of the sheer number of joint  actions, 
versatility  of  topics,  their  European  dimension  or  pan-European  participation  in  actions  and 
training, it is difficult to imagine that similar activities would have been organised at any other 
level.  As  regards  the  European  Information  Systems,  if  there  was  no  future  funding  for  their 
continuous development and maintenance, it would be difficult to continue to use them beyond 
the medium term. There would be a high risk of them becoming obsolete, and the economies of 
scale and reductions in overall costs would be lost. 

Customs  2020  has  created  tangible  outputs  and  helped  customs  officials  acquire  skills  and 
exchange experiences. However, none of the programme’s outputs would likely continue beyond 
the short term if the programme were to be discontinued. Existing differences would persist and 
networks built and improved thanks to years of collaboration would fade. 

7.  CONCLUSIONS 

The  Customs  2020  programme  has  been  highly  relevant  in  terms  of  meeting  the  needs  of 
customs  administrations,  economic  operators,  European  citizens  and  the  Customs  Union  as  a 
whole.  Over  the  years,  it  has  become  an  integral  part  of  the  national  and  European  customs 
landscape,  policies,  processes  and  procedures,  providing  interoperable,  interconnected  and 
reliable European Information Systems. As the Member States depend on each other to carry out 
their customs functions properly, they need effective and efficient tools for communication, the 
exchange of information and overall cooperation, all of which are the programme’s objective.   

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The programme has been effective in achieving its objectives and has contributed significantly to 
the proper functioning of the Customs Union and modernising it. It has fostered cooperation and 
the  exchange  of  information,  ranging  from  facilitating  convergence  at  the  strategic  level  to 
approximating  approaches,  interpretation,  administrative  procedures,  best  practice  and  rules  at 
the operational level. The secure platform for exchanging information has helped Member States 
and economic operators to overcome their reluctance to share sensitive data and has built trust. 
The  value  of  human  networks  and  personal  contacts  has  been  among  the  programme’s  most 
appreciated benefits. 

Enhanced  cooperation  and  trust  have  helped  the  Member  States  to  support  each  other  in 
protecting  the  financial  and  economic  interests  of  the  EU  and  its  Member  States  as  well  as 
increasing safety and security thanks to the efficient exchange of reliable information. In terms 
of increasing  the administrative capacity of  customs authorities, the Customs 2020 programme 
has been instrumental in helping customs administrations to prepare for the formal adoption of 
the UCC thanks to a shared understanding of legal requirements, alignment of interpretations of 
the customs provisions, standardisation of terminology and more uniformity in the application of 
the working methods of the UCC. 

In  terms  of  efficiency,  the  most  resource-intensive  component  —  the  European  Information 
Systems — is also the most useful, bringing an array of benefits in all areas of customs activities, 
including  standardisation  of  customs  procedures,  uniform  implementation  of  customs  law, 
sharing of information and generating economies of scale, in particular by way of the centralised 
systems.  They  are  used  in  the  day-to-day  operations  of  customs  authorities  and  economic 
operators,  and  their  importance  in  modernising  customs  to  create  a  paperless  environment  has 
been  invaluable.  Different  benefits  arise  from  the  joint  actions  and  training  activities,  which 
provide a framework for broad and inclusive continuous collaboration, increasing understanding, 
knowledge and capacity, creating professional relationships and acting as catalysts. The common 
IT  systems  and  databases  supported  by  the  programme  lead  directly  to  a  simpler,  more  robust 
and more reliable technological framework that is easy to maintain and support. 

The Customs 2020 programme plays an integral part in the EU’s broader policies and  coherent 
with  the  EU’s  goal  of  creating  a  modern,  paperless  environment  for  customs  and  trade,  while 
preserving  the  EU’s  financial,  economic  and  societal  interests  and  well-being.  By  supporting 
UCC  implementation,  the  programme  helps  facilitate  trade  and  reduce  costs  for  businesses, 
increasing their productivity and competitiveness.   

The Customs 2020 programme’s greatest EU added value lies in supporting all aspects of UCC 
implementation,  which  require  EU  solutions  for  EU  problems  and  close  cooperation  of  the 
Member States; they need to apply the same rules and assist each other in pursuing the Customs 
Union’s objectives. The programme has provided for financial sustainability of the interoperable 
and  interconnected  European  Information  Systems,  meeting  the  requirements  of  the  UCC  with 
greater economies of scale and efficiency. The symbiotic features of the central pan-European IT 

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architecture  for  customs  are  unmatched  and  cannot  be  reproduced  at  national  level.  The  joint 
actions  have  also  given 
the  administrations  unequalled  opportunities  for  cooperation, 
communication and networking, building trust and leading to greater convergence of approaches 
and  practices.  Given  the  scale  of  the  Customs  2020  operations,  versatility  of  topics  and  their 
European or pan-European dimension, it is difficult to imagine that similar activities would have 
been  organised  at  any  other  level.  None  of  the  programme’s  outputs  would  likely  continue 
beyond  the  short  term  if  the  programme  were  to  be  discontinued.  Existing  differences  would 
persist  and  networks  built  and  improved  thanks  to  years  of  collaboration  would  fade.  The 
functioning of the Customs Union and further integration of national customs authorities that run 
it  are  still  wholly  dependent  on  the  Customs  programme.  In  view  of  the  rapid  changes  and 
challenges ahead for the Customs Union, the programme’s continuous support is essential. 

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