Reforma systemu celnego Unii Europejskiej
The reform of the EU customs system

Author(s): Grzegorz Mazur
Subject(s): Supranational / Global Economy, Business Economy / Management, International relations/trade, Law on Economics, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting, EU-Legislation, Geopolitics, Commercial Law
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: unijny kodeks celny;reforma unijnego kodeksu celnego;unijne centrum danych celnych;organ celny Unii Europejskiej;uznany importer;
Summary/Abstract: In May 2023 the European Commission presented the legislative package of the reforms of the EU customs code. The Commission’s proposal, responding to current challenges in the global trading system, has been the most ambitious reform in the EU customs union’s history since its beginning. The general purpose of the chapter is to identify the main changes to the EU’s customs code resulting from the reforming package. The analysis is based on the texts of legislative proposals prepared by the European Commission that yet must be adopted within the EU’s legislative process. The conducted analysis reveals that the reforming package includes new instruments and solutions that would transform the Union Customs Code to a more digital, integrated and efficient system. The presented proposals include among others the creation of the EU Customs Data Hub and the EU Customs Authority that will create the institutional and operational framework of the renewed EU’s customs system. The proposed legislation provides also for new regulations referring to e-commerce, including the new status of ‘deemed importer’ and modified treatment of goods ordered online from outside the European Union. The UCC reform is also part of a strategic shift within the EU’s Common Commercial Policy towards a more open, sustainable, and assertive trade policy.

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