THE REFORM PROPOSAL FOR A MAJOR DATA-DRIVEN UNION CUSTOMS CODE OVERHAUL: AN INTRODUCTION TO ITS CORE COMPONENTS AND PRINCIPAL CONCEPTS

Abstract

The article examines the reform proposal for a major data-driven transformation of the Union Customs Code (UCC) within the broader framework of the European Union’s customs reform agenda, set to be implemented by 2030. The study focuses on the introduction of the EU Customs Data Hub and the establishment of the EU Customs Authority, which aim to enhance the uniformity and coherence of customs legislation, particularly in the domain of risk management and data-based supervision.

The research highlights the legal and practical challenges arising from the integration of digital technologies, automation, and artificial intelligence into customs procedures. It evaluates their potential to improve the efficiency of customs control while simultaneously addressing the risks of unequal access to digital infrastructure that may privilege large multinational corporations over small and medium-sized enterprises.

Particular attention is paid to the harmonisation of prohibitions and restrictions (VuB), which remain subject to national specificities and could continue to impede the free movement of goods within the EU internal market. The article also underscores the necessity of a transparent, participatory, and legally coherent legislative process, engaging Member States, businesses, and other stakeholders.

In conclusion, the study outlines the main legal and institutional prospects of the new UCC reform, identifying persistent uncertainties regarding its functional feasibility, human resources, and capacity to ensure uniform application across all EU Member States.