COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE EVALUATION INTERIM EVALUATION of the implementation of the Union Customs Code
Date: 2022-06-27
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: application of EU law, common tariff policy, customs cooperation, customs harmonisation, customs regulations, customs union, information system

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  EN 

   EUROPEAN COMMISSION  Brussels, 27.6.2022  SWD(2022) 159 final/2  This document corrects SWD(2022) 159 final of 31.05.2022. Addition of the SEC reference - SEC(2022) 282 final - to the Opinion of the Regulatory Scrutiny Board. The text shall read as follows. COMMISSION STAFF WORKING DOCUMENT  EXECUTIVE SUMMARY OF THE EVALUATION  INTERIM EVALUATION of the implementation of the Union Customs Code {SEC(2022) 282 final} - {SWD(2022) 158 final}  
 
 
Since 1968, the Customs Union is one of the main success stories of the European Union and 
an  essential  pre-condition  for  the  good  functioning  of  the  internal  market.  The  Customs 
Union is  an exclusive competence of the European Union. Customs legislation, such as the 
Union  Customs  Code  (UCC)1,  is  adopted  at  EU  level  and  implemented  by  the  Member 
States’ customs administrations.  

Since its entry into force in 2016, the Union Customs Code is the main Union legal and IT 
framework  for  the  customs  authorities  and  economic  operators  active  in  the  international 
trade and supply chain. The UCC is based on streamlined and predictable rules, procedures 
and  processes,  to  be  applied  in  a  paperless  environment  through  the  deployment  of  17  IT 
systems. Its long-term objective is to enhance and facilitate the competitiveness of European 
businesses, while protecting the financial interests of the Union and the Member States and 
the safety and security of European citizens.  

The  evaluation  provides  an  interim  assessment  of  the  implementation  of  the  UCC  legal 
provisions and delivery of IT systems at EU and Member States’ levels from 1 May 2016 to 
end  of  December  2020.  It  is  based  on  comprehensive  information  and  evidence  collected 
through a detailed overview of the UCC’s practical implementation of rules, procedures and 
IT systems in all Member States and an in-depth analysis of the most significant provisions 
and changes introduced by the UCC through the prism of effectiveness, efficiency, relevance, 
coherence  and  EU  added  value.  The  topics  analysed  are  (1)  harmonised  data  requirements, 
(2)  rules  for  customs  decisions,  (3)  obtaining  the  status  of  Authorised  Economic  Operator 
(AEO),  (4)  risk  management  and  controls,  (5)  centralised  IT  systems  supporting  the 
implementation of UCC rules on customs tariff and valuation, (6) guarantees, (7) temporary 
storage,  and  (8)  simplifications.  Additional  findings  concern  crosscutting  issues  such  as  e-
commerce, non-financial risks and access to data. 

The  evaluation  indicates  that  some  achievements  can  be  reported  at  this  stage  of  the 
implementation  of  the  UCC.  While  the  state  of  implementation  of  the  legal  provisions  can 
overall be said to be on track, some difficulties still remain with the implementation of the IT 
systems.  Eight  systems  were  successfully  deployed  by  2020  and  are  working  satisfactorily 
according to stakeholders, while nine systems are to be deployed gradually by end 2025, in 
line with the current schedule. 

However,  the  success  of  the  UCC’s  implementation  is  partial.  Some  tangible  progress  in 
improving  the  customs  environment  has  been  realised  but  does  not  evenly  concern  all  the 
areas analysed in the evaluation. The UCC contributed to clarifying and harmonising customs 
rules, in order to reduce divergent approaches across Member States, such as in the areas of 
customs decisions, conditions for granting the status of Authorised Economic Operator and in 
some  special  procedures.  However,  harmonisation  is  insufficient  in  certain  other  areas,  in 
particular risk management and monitoring of the AEO status, and varied interpretations of 
rules continue to be a problem.  

Moreover,  as  many  of  the  most  significant  changes  introduced  by  the  UCC,  such  as  some 
simplifications  to  the  customs  clearance  process  (e.g.  EU-level  centralised  clearance  at 

1 Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs 

Code (OJ L 269, 10.10.2013, p. 1–101). 

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import  and  related  trade  facilitations),  are  dependent  on  ongoing  IT  projects,  many  of  the 
anticipated benefits of the UCC are yet to be realised.   

In addition, the evaluation revealed that the implementation of the UCC did not fully tap into 
the  potential  synergies  with  related  policies  and  proper  coordination  between  customs 
authorities  and  other  relevant  national  administrations  in  charge  of  applying  EU  policies  at 
the  border  is  lacking,  particularly  with  regard  to  goods  subject  to  prohibitions  and 
restrictions.  Insufficient  coordination  for  the  purpose  of  aligning  requirements,  standards 
(particularly  regarding  data  collection  and  sharing)  and  procedures  has  reportedly  been  an 
obstacle for digitalisation and held up progress on implementing crucial simplifications. 

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