Reform of Customs Law Offers Companies Opportunities and Challenges
The European Union (EU) is undergoing a comprehensive reform of customs law, representing a significant development in the harmonization and modernization of customs procedures. In the course of this EU reform, the legal framework as well as the role of regulations and directives are particularly emphasized. A central project of this reorientation is the Centralised Clearance for Imports. This so-called Centralised Clearance for Import (CCI) aims to enable companies to submit their customs declarations centrally at the customs authority in their country of establishment instead of having to declare in each individual Member State where goods enter the Union.
In practice, the CCI promises considerable relief. The German customs administration and other customs administrations play a central role in implementing the CCI. The legal basis is the Union Customs Code, particularly Regulation (EU) No 952/2013, which is the decisive legal act. Within the framework of centralised customs clearance, duties, taxes, and import VAT are important aspects to consider when importing goods from third countries and other states. The new regulations define the scope and application of the procedures, whereby the reform’s impact especially affects international trade and goods traffic between Member States and third countries. There are also exceptions to be noted when applying the new rules. Duties are a key component of customs clearance. Compliance with the rules and applicable regulations is indispensable for the successful implementation of the CCI. Important terms related to the CCI are clearly defined, with precise reference numbers being significant when citing regulations. Delegated legal acts also play a role in the practical application of the CCI.
On the other hand, it raises new questions that require explanation, especially for companies without their own customs departments, according to the law firm MTR Legal Rechtsanwälte, which advises on customs law among other areas.
Customs Declarations at a Single Point
The legal basis of centralised customs clearance is Article 179 of the Union Customs Code (UCC). This article permits submitting customs declarations to a single customs office even if goods are imported via another Member State. The implementation and application of centralised customs clearance take place in close cooperation among the various customs administrations of the EU Member States to ensure uniform and efficient processing. The European Commission plans to introduce the system gradually. The first implementation phase began in July 2024. More crucial is the second phase of centralised customs clearance, which came fully into force on June 2, 2025, as it allows genuine cross-border use for the first time. This means that companies can process their customs formalities at a central location regardless of where the goods enter the EU. By 2028, centralised clearance is to become the standard across the Union.
This noticeably simplifies and speeds up customs processing for companies. For example, if a German company regularly imports goods from China via the port of Rotterdam, the customs declaration had to be made to the Dutch authorities even if the importer was based in Germany. Through the CCI, this company can now submit the declaration entirely to the responsible German main customs office. The Dutch authorities remain involved, for instance, if a goods inspection at the port is necessary, but the actual processing and decision on the declaration are made centrally in Germany. In the area of customs clearance, such as at airports, the distinction between the red and green channels remains relevant because it influences the intensity of controls and procedures. The export of goods and presentation at an authorized place are central elements in the context of CCI as they enable customs control and release of goods by the authorities. Security in the processing and control of goods is ensured through appropriate guarantees and monitoring measures to ensure compliance with regulations. In cases of problems or delays in the declaration, for example due to missing documents or inconsistencies, rejection or longer processing may occur. Maintenance of IT systems is essential for smooth processing and the constant availability of electronic customs procedures. Legal acts such as delegated and implementing acts govern the details of the CCI and have an effect on practical implementation and procedural adjustments. The scope of the new regulations is extensive, with certain exceptions for specific goods or procedures defined in the respective legal acts. Companies have various options to use the CCI, such as own software solutions, external service providers, or different declaration scenarios. In all cases, customs authorities make decisions on the declaration and controls, with the value of the goods playing a central role in duty calculation and clearance. Therefore, the company has only one contact point and one procedure, even if goods enter via different Member States.
Significant Time and Cost Savings
The advantages of this approach are obvious. Companies save considerable administrative effort because they no longer have to communicate with multiple national authorities. Uniform procedures create time and cost savings, and the harmonization of IT systems enables purely digital data transmission. Moreover, the central responsibility strengthens legal certainty, as uniform decisions are made for questions of tariff classification or customs value determination. This excludes the possibility that different authorities might come to different results. For companies managing their goods flows through various European ports or airports, this can become a genuine competitive advantage.
However, the use of centralized customs processing requires approval from the customs authorities. In practice, this approval is mainly granted to companies already recognized as “Authorised Economic Operators” (AEO) or those fulfilling comparable reliability and compliance requirements. Besides organizational prerequisites, the technical aspect plays a significant role. Companies must connect their IT systems to the new European interfaces and ensure secure electronic communication with the customs systems. Regular maintenance of the deployed IT systems is crucial to ensure reliable and smooth centralized customs processing. There are various options for companies to use digital systems—from internal software to specialized external service providers to individual interface solutions. The value of the traded goods is a central criterion for customs processing and significantly influences the requirements to be met and the amount of duties. The scope of technical adjustments and the application of new systems extend to all processes of customs declaration and processing. The effect of technical harmonization is evident in a significantly increased efficiency and transparency of the entire customs processes.
Required Documents for Centralized Customs Processing
For successful centralized customs processing in the EU, careful compilation and submission of the required documents are crucial. Companies must ensure that all documents and information comply with the provisions of the Union Customs Code (UCC) and the corresponding Implementing Regulation (IA). Key documents include the commercial invoice, transport documents, certificates of origin, customs tariff numbers, details on the goods’ value, as well as all relevant information about the goods and their condition. Furthermore, evidence of compliance with security regulations and, where applicable, special permits or licenses for certain goods must be provided.
The requirements for the documents may vary depending on the type of goods, the chosen customs procedure, and the respective member state. Therefore, it is advisable to regularly review the current requirements of the competent customs authority and adjust the documents accordingly. Complete and correct documentation is not only a prerequisite for approval of centralized customs processing but also essential for prompt and smooth customs clearance throughout the Union’s customs territory. Companies that consistently meet the requirements of the UCC and the Implementing Regulation benefit from efficient processing and minimize the risk of delays or additional claims by the customs authorities.
Adjustment of IT Systems
This makes it clear that with CCI, new challenges are also associated for companies. They must adapt their IT systems and ensure data quality. Regular maintenance of IT systems is decisive for the successful implementation and application of CCI. There are various options for companies to adapt their systems to the new requirements, such as internal solutions or using external service providers. The impact and scope of the technical challenges are substantial because they affect both the entire process chain and compliance with legal requirements. In cases of errors or disruptions in centralized processing, far-reaching consequences can arise, as these affect not only one location but all centrally processed declarations. Additionally, the practical coordination of inspections remains a challenge: Even if the declaration is made in Germany, a physical inspection of goods must still be carried out by the authorities on-site, e.g., in Rotterdam. This requires seamless cooperation between the involved authorities.
Overall, centralized customs processing is a significant step towards a unified European customs system. It offers companies major relief and promises greater legal certainty. At the same time, it also brings new challenges. Companies should first assess whether centralized processing fits their business model. In a second step, they should clarify the prerequisites for approval with the main customs office at an early stage.
As a commercial law firm, MTR Legal Rechtsanwälte provides comprehensive advice in customs law.
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