EU: Proposed reform of EU Customs Union

Legislative proposals will be sent to European Parliament and Council of the European Union

Legislative proposals will be sent to European Parliament and Council of the European Unio

The European Commission (EC) today released proposals for the reform of the EU Customs Union.

According to the EC release, the proposals would:

  • Simplify customs processes for business
  • Cut down on customs procedures
  • Simplify and rationalize customs reporting requirements for traders

In addition, the proposals would provide:

  • A new partnership with business
  • A smarter approach to customs checks
  • A more modern approach to e-commerce

The legislative proposals will now be sent to the European Parliament and the Council of the European Union for agreement, and to the European Economic and Social Committee for consultation.

Additional resources

Read a “question and answer” (Q&A) memo

Read a fact sheet [PDF 1.5 MB]

Read a May 2023 report prepared by the KPMG member firm in the Netherlands



The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.