QUICK LINKS: Position paper on EU Customs Union and third-country imports | Short summary and a list of action points on the UCC reform
Ecommerce Europe has recently published an updated position on the Union Customs Code (UCC) reform and the overall import system from third countries. The paper aims to update the views expressed in the first-reaction feedback, which was published a couple of months after the publication of the legislative proposal in May 2023.
The new paper presents a revised stance regarding the customs duty removal and the deemed importer, most notably. Ecommerce Europe supports the de minimis removal on the argument that it will help achieve greater competitive neutrality between EU and non-EU players, and curb undervaluation and fraud of customs duties. However, it should be noted that the customs duty removal will also pose administrative challenges particularly for small and medium-sized enterprises (SMEs). To mitigate these challenges, the reform must be implemented alongside improvements such as a stable Import One-Stop Shop (IOSS), simplified tariff treatments, and enhanced data-sharing mechanisms. These changes would enable authorities to identify fraudulent actors while reducing administrative burdens for compliant businesses. Furthermore, clear guidance should be provided to businesses to show compliance with global trade regulations and avoid market uncertainty.
Regarding the deemed importer, Ecommerce Europe supports the introduction of this new provision for both fiscal and non-fiscal obligations, as it should help deter non-EU companies from importing unsafe and non-compliant products into the EU. However, the Commission proposal should also take into account that different business models exist within e-commerce, as many marketplaces lack direct access to goods or the necessary data to calculate duties accurately. To address these challenges, Ecommerce Europe recommends the development of clear guidelines on customs duty calculation, origin determination, and compliance obligations. In terms of non-fiscal obligations, such as ensuring product safety and consumer protection, the provision inevitably adds another layer of responsibility to importers and deemed importers. Given the complexity of compliance, particularly for platforms without physical control over goods, proportionality in enforcement is necessary. Further clarity is also needed on how these obligations intersect with other EU regulations on product safety and environmental standards. Nevertheless, Ecommerce Europe believes that the deemed importer provision should be extended to include all types of companies, regardless of their establishment, origin, business model, and eligibility for IOSS registration.
Finally, the new position paper focuses on the EU Customs Data Hub, calling for data-sharing obligations to be proportionate, enforceable against non-EU businesses, and harmonised across Member States. For platforms required to use the Data Hub, clearer guidelines on their role in the import process are necessary. Additionally, shared responsibility among stakeholders, including marketplaces, logistics providers, and customs authorities, will be crucial for ensuring effective implementation.
In Ecommerce Europe’s view, the proposed UCC reform represents a significant step toward addressing challenges in e-commerce imports and ensuring fair competition within the EU Single Market. However, successful implementation requires a collaborative effort between policymakers, businesses, and enforcement agencies to refine the reform and provide clear guidance on compliance requirements. Ultimately, while customs reforms are vital, they must be complemented by a joint effort between customs authorities, market surveillance, other competent authorities, such as consumer protection, and international trade cooperation. By aligning regulatory frameworks and fostering stakeholder engagement, the EU can create a fair and efficient customs system that benefits businesses and consumers alike.
The full position of Ecommerce Europe on the Union Customs Code revision and third-country imports is available here, while a short summary and a list of action points on our views on the UCC reform can be found here.