Other legislation applied by the EU customs authorities

On 17 May 2023, the EU Commission presented its proposal COM(2023) 258 final for a comprehensive reform of the Union Customs Code (R-UCC). In the article ‘A future without customs declarations and with new roles and responsibilities for importers and exporters in the EU’, Michael Lux draws attention to the changing definitions. 

What is the new definition of ‘other legislation applied by the customs authorities’?

This is ‘legislation other than customs legislation applicable to the goods entering, exiting, passing through the customs territory of the Union, or to be placed in the Union market, in the implementation of which the customs authorities are involved’. Recital 8 of the R-UCC indicates which non-fiscal rules should be covered:

• Prohibitions and restrictions can be justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protection of the environment, the protection of national treasures possessing artistic, historic or archaeological value and the protection of industrial or commercial property and other public interests, including controls on drug precursors, goods infringing certain intellectual property rights and cash. 
• The notion of other legislation applied by the customs authorities should also include commercial policy measures and fishery conservation and management measures, as well as restrictive measures adopted on the basis of Article 215 TFEU.

What is the difference from the current definition?

A similar list is already contained in Art. 134(1) and Art. 267(3)(e) of the current UCC, but with the difference that these provisions (solely) designate the customs authorities as responsible for monitoring such regulations. 

Is there a list of 'other legislation applied by the customs authorities'?

There is no binding list of 'other legislation applied by the customs authorities' to be observed by EU importers and exporters and it is not expected that one will be established, as new compliance requirements are constantly being added, such as with the CBAM and Deforestation Regulation. However, the Commission has published an Integrated EU prohibitions & restrictions list in 2022. In addition, the responsibility of importers and exporters should also extend to national bans and restrictions for which no EU list is yet available, apart from dual-use goods, see C/2023/441 Compilation of national control lists of dual-use items.