Uniformity of Customs Administration in the European Union

Under what conditions do domestic actors use international legal mechanisms to influence domestic policy? Drawing on the European case, where legalization has progressed the furthest, I develop a generalizable framework for explaining variation in the use of the European Union's legal system by domestic actors to influence national policy. Four steps are involved in using the European legal process to pressure for policy change: (1) there must be a point of European law that creates legal standing and promotes the litigant's objectives; (2) litigants must embrace this law, adopting a litigation strategy; (3) a national court must refer the case to the European Court of Justice or apply ECJ jurisprudence; and (4) domestic actors must follow through on the legal victory to pressure national governments. Different factors influence each step, creating cross-national and cross-issue variation in the influence of EU law on national policy. Raising a significant challenge to neofunctionalist theory, I argue that negative interactive effects across the four steps and backlash created by the success of integration can stop or even reverse the expansionary dynamic of the legal process. I conclude by exploring the generalizability of this framework to other international contexts.

The article is devoted to the study of the features of harmonization of Ukrainian legislation on customs administration with European Union law (hereinafter referred to as the EU). It is established that Ukraine, as a state that has concluded an Association Agreement with the EU and has also received the status of a candidate for EU membership, faces the task of harmonizing its national legislation with EU law as soon as possible. Of particular importance in this context are the norms of customs administration and their coordination with the EU Customs Code and other EU regulatory acts. The article substantiates the need for further improvement of tax and customs legislation, amendments to the current legislation of Ukraine. An analysis of current regulatory legal acts in the customs sphere, as well as doctrinal developments of scientists on the harmonization of Ukrainian legislation with EU law, is carried out. Various approaches to solving urgent problems of customs administration in the modern conditions of European integration are presented. The author analyzed the provisions of the National Program for Adapting Ukrainian Legislation to EU Legislation, the Budget Declaration for 2025-2027, the National Revenue Strategy until 2030, the Long-Term National Strategic Plan for Digital Development, Digital Transformation and Digitalization of the State Customs Service of Ukraine, the Law of Ukraine “On Amendments to the Civil Code of Ukraine Regarding the Implementation of Certain Provisions of the Customs Code of the European Union” No. 3926-IX and the directions for harmonizing Ukrainian customs legislation with EU legislation enshrined in them. The author noted the insufficient practical implementation of European practices introduced in Ukraine in the field of customs control and customs procedures under martial law, the incomplete harmonization of Ukrainian national legislation with EU customs legislation, which hinders European integration and accession to the EU. The article examines current problems of customs payment administration in Ukraine and emphasizes the need for further reform of Ukrainian customs legislation in the context of European integration processes taking place in the country.

How the European Union's Legal System Works and Does Not Work: Response to Carruba, Gabel, and Hankla

The reform of the EU customs system. 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.

The EU Commission has presented to the European legislator (Parliament and Council) a proposal for the reform of the Union Customs Code (UCC) (as well as amendments of several other legal acts). The main features of the reform are: the creation of an EU Customs Data Hub (which will gradually replace the IT import and export clearance systems of the EU Member States), and of an EU Customs Authority responsible, inter alia, for this data hub and risk analysis based on the data thus made available, a shift from the responsibility and financial liability of the socalled declarant (who lodges the customs declaration or on whose behalf it is lodged) to the concept of a (deemed) importer as the person responsible not only for import duties but for all fiscal and non-fiscal compliance aspects (even if other persons, such as carriers or holders of storage facilities, have provided at least part of the required information to the data hub), including the responsibility for a self-assessment of import duties, an extension of benefits for Authorised Economic Operator (AEO) (in future called ‘Trust and Check traders’) who will be authorized to self-release goods, as well as a partial harmonization of customs sanctions. If adopted by the legislator, the new provisions and the creation of the EU Customs Authority will be bold steps which will bring the EU customs union to a higher level and will increase uniformity in the treatment of economic operators importing into, and exporting from, the EU Customs Union. Part of the reform package are also changes to the EU customs tariff with regard to e-commerce goods (introduction of four groups of flat rate duty, plus one for duty-free goods, abolition of the current customs duty relief for goods up to a value of EUR 150), as well as an amendment of the VAT System Directive according to which the import one-stop shop (IOSS) will be extended to e-commerce goods beyond a value of EUR 150. EU Customs reform, EU Customs Data Hub, (deemed) importer, customs sanctions, EU Customs Authority, Trust and Check traders, low value imports, flat rate duty buckets, e-commerce

Higher level customs risk management in the new EU customs law. Purpose: The purpose of this study is to demonstrate whether the proposed changes to European Union customs law actually justify the claim that the customs union will be introduced to the next level, based on customs risk management. Design/methodology/approach: The author performs a comparative analysis of the currently functioning customs regulations of the European Union (mainly the EU Customs Code) in the field of customs risk management, the practical approach to risk on the example of the Polish National Tax Administration (KAS) with the change in the European Union customs law regulations planned by the European Commission. The scope of the analysis includes terminology regarding customs risk used in regulations, IT tools, organisational structures of customs administration and the methodology currently used. Further, the study presents the new philosophy of customs risk management, included in the draft of the new Customs Code of the European Union, including the justification for the project. Findings: It is a bit too early to be able to clearly confirm whether the customs union, which is the basis of the European Union, will actually be used and managed at a higher level than now. The reason for this is the lack of all planned regulations, including implementing ones, specifying individual issues of the practical functioning of the new risk-based approach. However, the European Commission’s plans to build a new customs risk management system at the EU level should be assessed positively.

The article examines the challenges involved in drafting a new edition of the Customs Code of Ukraine that is fully aligned with the corresponding norms of the European Union. Given that the European Union is, first and foremost, a customs and economic union, the implementation of EU customs standards is one of the factors that may accelerate Ukraine’s accession to the Community. An analysis of the draft Customs Code highlights the need to clarify certain customs-related terms which, due to the borrowing of concepts used in the EU, have acquired meanings that differ from those contained in Ukrainian customs legislation. The anticipated outcomes of implementing EU customs rules include the creation of a paperless environment for customs and trade, the simplification of requirements, the use of modern tools and technologies, the introduction of uniform procedures, and the establishment of greater consistency for businesses through unified and harmonised rules on guarantees. Significant benefits are expected for authorised economic operators, such as simplified clearance, shorter control times and priority checks. The use of information technologies must be accompanied by standardised and harmonised application of customs-control procedures to ensure a uniform level of control across the EU and to avoid distortions of competition. The article considers the procedure for discussing the draft of the new Customs Code, the involvement of designated members of the working group, scholars, practitioners, business representatives and policymakers, as well as the main expectations and risks associated with legislative change. The conclusions emphasise that the implementation of EU standards in national customs legislation will result in faster, more transparent and more user-friendly customs procedures. This will create favourable conditions for participants in foreign economic activity, reduce corruption risks and contribute positively to Ukraine’s integration with the EU. At the same time, it is noted that while Ukrainian customs authorities and businesses adapt to the new framework, EU customs law will continue to evolve, which will predictably require further refinement of Ukraine’s customs legislation.

The article is devoted to the study of the main differences in approaches to the legal regulation of customs regimes in Ukraine and the European Union. The author compares the provisions of the Customs Code of Ukraine and the Union Customs Code and finds that both jurisdictions use similar approaches to legal regulation in this area, which is a consequence of the ongoing efforts to harmonise Ukrainian customs legislation with EU customs legislation. However, the author notes that in some respects the differences are significant. Apart from terminological inconsistencies, which can be justified by the difficulty of translating certain terminology, the concept and the list of customs regimes (customs procedures in the EU) are different. The author has identified an error in the Ukrainian legislator's definition of the term "customs regime" and criticises the definition of this key concept in the EU Customs Code. The author concludes that the European legislator has adopted a more balanced approach to the creation of the list of customs regimes (procedures). The author concludes that the system of customs regimes in Ukraine is overloaded and it is necessary to reduce their number. This will facilitate the customs clearance of goods, simplify the understanding of certain provisions of the Customs Code of Ukraine and improve their enforcement by the competent authorities. The author considers it necessary to exclude from the list of customs regimes such types of customs regimes as duty-free trade and temporary export, as they do not correspond to the definition of a customs regime. Re-importation and re-exportation, in the author's opinion, are actions intended to complete other customs regimes or to dispose of goods not placed under any customs regime. The author suggests that the rules on destruction and abandonment to the State should be combined with the existing rules on the methods of disposal of goods, including sale, free transfer to the relevant entities, etc. Keywords: customs regime, customs procedure, disposal of goods, customs formalities, Union Customs Code, Customs Code of Ukraine

The article examines the process of adapting Ukraine’s customs legislation to the standards of the European Union in the context of the country’s European integration course. It provides an analysis of the legal and regulatory framework in the customs sphere, including the provisions of the Association Agreement between Ukraine and the EU, the Customs Code of Ukraine, and other legal acts aimed at implementing the EU Customs Code norms. Particular attention is paid to the theoretical approaches of domestic legal and economic scholars regarding the harmonization of customs legislation, as well as the assessment of the practical implementation of European customs standards. The article identifies the key problems of adapting Ukrainian customs legislation, including insufficient institutional and personnel capacity of customs authorities, fragmented legal regulation, incomplete digitalization of customs procedures, limited integration of national information systems with EU customs systems, and the presence of corruption risks. It emphasizes that the formal transfer of EU customs law norms without proper organizational and technical support does not ensure their effective practical implementation. The impact of the martial law situation on the functioning of Ukraine’s customs system is also analyzed, particularly the increased workload of customs authorities due to the movement of humanitarian and critical goods, destruction of infrastructure, and limited financial resources. The need to balance the simplification of customs procedures with an adequate level of customs and national security under conditions of war and post-war recovery is substantiated. Based on the analysis of scientific sources and current legislation, proposals are formulated for improving the adaptation of Ukraine’s customs legislation to EU standards, including adopting a new Customs Code of Ukraine based on EU law, strengthening the institutional capacity of customs authorities, accelerating the digitalization of customs procedures, and enhancing anti-corruption mechanisms. It is argued that the implementation of these measures will contribute to increasing the efficiency of the customs system, strengthening the country’s economic security, and successfully integrating Ukraine into the European Union’s customs space.

Every year the interest of scientists from around the world in studying sui generis of EU customs law increases. The aim of this article is to initiate a scientific discussion on the development of an alternative approach to the understanding of EU customs law sui generis. It is suggested that one should not be limited by the characteristics of the provisions of the Common Customs Tariff and the EU Customs Code when justifying the uniqueness of EU customs law. The article considers the history of the EU customs law formation within four stages and demonstrates that modern EU customs law is formed by: EU founding agreements; acts adopted by EU institutions; agreements concluded both between EU member states and with third states; national customs law of EU member states; and practice of application of EU customs legislation, in particular, judicial practice. The paper identifies priority areas for the future development of EU customs law to include the single European customsagency formation and further approximation of customs laws of EU member states.

Customs administrations play a vital role in the growth of international trade and the development of the global marketplace. The role of customs has now expanded to include national security, in particular the security and facilitation of legitimate trade from the threats posed by terrorism, trans-national organized crime, commercial fraud, counterfeiting and piracy. Being a part of the governmental organizations that monitor and manage a cross-border movement of goods, customs administrations appear in a unique position, as they ensure an increased security of the global supply network as well as contribute to the social and economic development through the revenue collection and the trade facilitation. In the article the customs logistics importance to the defense of the society and markets has been revealed integrating security aspects to the customs control. After conducting the analysis of the EU customs audit’s model, used for the assessment of business enterprises activities, the evaluation of this model has been introduced, its fundamental drawbacks lying in the identification of the appropriate indicators of the activities’ assessment have been revealed. The aim of research is to identify the most risky and the most significant areas of the business activities’ assessment.

EU Customs Law is a widely used comprehensive textbook dealing with the customs law of the EU. It places EU customs law within a broad context of economics, history, international law, and international institutions. The book then sets EU customs law in the context of EU law generally, before going on to consider fundamental concepts of EU customs law such as the prohibition on customs duties and equivalent charges, the combined nomenclature, free circulation, the concept of goods, and the EU customs territory. There are specific chapters on tariff classification, international arrangements and agreements, customs origin, customs valuation, customs declarations, customs procedures, and customs debt. The book concludes with a consideration of claims for remission and repayment of duty as well as appeals. References are given throughout to the Community Customs Code, the Union Customs Code, and the Proposed Union Customs Code along with extensive references to case law. Contemporary issues such as those arising in relation to Brexit are also considered.

Customs undervaluation poses a persistent challenge within the European Union (EU), prompting actions at both EU and national levels. With customs duties being a key revenue source, the EU Commission has a vested interest in combatting undervaluation. Recent proposals to reform the Union Customs Code aim to address this issue, focusing on three main solutions. Firstly, the abolition of the €150 de minimis threshold aims to eliminate abuse of low-value consignments. Secondly, a simplified tariff and value treatment are proposed to streamline import formalities. Lastly, the creation of a European Union Customs Authority and an EU Customs Data Hub seeks to enhance risk analysis and coordination among Member States. However, the effectiveness of these solutions remains uncertain. The effect of abolishing the minimum threshold is doubtful. Similarly, the scope and cost of the proposed simplification may limit its impact. Nonetheless, the establishment of an EU Customs Authority and data hub represents a significant step forward. By facilitating data sharing and analysis, these initiatives have the potential to improve risk assessment and enforcement across the EU, aiding Member States in accurately levying customs duties.

This article provides a comprehensive analysis of customs offenses in Albania, with a particular focus on their classification, prosecution, and sanctioning in light of harmonization with European Union customs legislation. Tracing the historical evolution of customs offenses from the Statute of Shkodra to the 2014 Customs Code, the study identifies the gradual shift from a purely national regulatory framework toward alignment with EU standards, including the Union Customs Code (UCC) and relevant directives. The article explores the distinction between administrative customs offenses and smuggling, emphasizing the role of guilt, financial thresholds, and the social danger of the offense as critical classification criteria. It further analyses the principles of legality, culpability, and proportionality in the application of sanctions, including the debate surrounding strict liability in customs matters. The dual nature of customs sanctions, both punitive and reparative, is examined through national jurisprudence and comparative EU case law. In light of the increasing complexity of customs violations and Albania’s EU integration objectives, the article calls for a substantive revision of Title X of the Customs Code to ensure legal certainty, consistency, and procedural safeguards. Particular attention is given to the principle of ne bis in idem, the necessity of individualized penalties, and the shortcomings in current legislative provisions. The article concludes by recommending reforms that balance effective enforcement with the protection of fundamental rights, aligning Albania’s customs legal framework with evolving European legal standards.

The reform of the EU customs union. Purpose: The purpose of this study is to present the changes to the EU customs regulations adopted by the European Commission on May 17, 2023. Design/methodology/approach: Author describes the previous and existing customs codifications from 1992 and 2014. Afterwards, he analyses the reasons for undertaking work on the current reform of the customs union and underlines the work of project groups. Finally, the author presents the structure of the new Customs Code, indicating the most important proposed changes. Findings: The provisions reforming the customs union are a response to situations in recent years, such as Brexit, the pandemic, the increased number of tasks of customs authorities resulting from non-tariff regulations and the massive development of e-commerce. Moreover, they are to prepare the customs service for new challenges, including the centralisation of the most important IT systems and the creation of the EU Customs Agency. Additionally, these provisions are intended to ensure the implementation of the principle of acting as one.