CUSTOMS REFORM

CLECAT welcomes Council Mandate on Customs Reform but warns against Liability shift for Customs Intermediaries

Following today’s adoption by the Council of the EU of its general approach on the Union Customs Code reform, CLECAT congratulates the Polish Presidency and Member States for their efforts over the past two years to reach a consensus that allows negotiations with the European Parliament and the European Commission to begin.

The Danish Presidency now has the opportunity to bring the file forward through constructive dialogue with the European Parliament and the Commission. CLECAT stands ready to support this process to ensure the reform results in a robust and future-proof framework that facilitates trade while safeguarding legal certainty for all actors involved.

The Council’s text shows clear improvements in several key areas compared to the original Commission proposal. CLECAT welcomes the retention of the AEO-C status and the possibilities for business to be eligible for both AEO-C and Trust and Check Trader status.  The Council's decision to preserve temporary storage and re-export as separate regimes is also considered a pragmatic step forward.

However, CLECAT remains concerned by the persistence of the “Single Liable Person” concept in the text, which could result in customs intermediaries being held liable for obligations beyond their control. The proposal still foresees that the customs agent, in cases of indirect representation, will be designated as the importer and held accountable for non-fiscal compliance requirements such as product safety, environmental restrictions and labelling, and this even for products which are not destined for the EU market.

Most customs agents do not have access to the data needed to verify compliance with such obligations, as they do not own the goods. This risks excluding responsible and experienced intermediaries from providing services under the reform, as they will not accept open-ended legal exposure for actions and data outside their control. CLECAT stresses that effective trade facilitation cannot be achieved by shifting unmanageable burdens onto intermediaries who merely act on behalf of clients.

The absence of legal safeguards for customs representatives who operate under indirect representation, despite a large increase in liability, remains a major flaw in the Council’s position. CLECAT continues to advocate for a solution which reflects operational reality: that the liability for compliance with non-fiscal regulations should lie with those who control the goods and have the capacity to ensure such compliance—not the intermediary. Furthermore, many product regulations require already naming a person responsible for the goods where the importer is established outside the EU; in such cases there is no need duplicating liable persons or product and customs legislation. 

CLECAT urges the European Parliament and the incoming Danish Presidency to consider a more balanced solution that aligns with the realities of EU trade and logistics, protects legitimate intermediaries, and avoids unintended consequences that could weaken the EU’s competitiveness. CLECAT remains committed to constructive engagement and reiterates its support for a customs reform that is effective, operationally sound, and respectful of the critical role played by customs agents in ensuring compliance and trade facilitation across the EU.

Footnote:

Under EU customs law, customs representatives may act under two types of legal representation:

• Direct representation: the customs agent acts in the name of and on behalf of the importer, who remains fully liable for the declaration.
• Indirect representation: the customs agent acts in his or her own name on behalf of the importer and becomes either jointly or solely liable for import duties and – under the reform – also for non-fiscal obligations. This model is prescribed for most cases in which non-EU based clients are represented.