01 Sie 2020 - 31 Lip 2021

Study to support the interim evaluation of the implementation of the Union Customs Code

The Customs Union is one of the European Union's earliest achievements and is considered one of its main success stories. Duty on goods from outside the EU is generally paid when the goods first enter the EU customs territory, all goods circulate freely once within the territory and customs authorities oversee imports and exports from the territory.

The project commissioned by DG Taxud has 3 main objectives. The first objective of the study is to analyse the state of implementation by Member States and the Commission of the UCC legislative framework, including its IT aspects. The study should under this heading also identify weaknesses or gaps in the current legislation and IT systems. This part of the study should, in addition, if possible, identify aspects of the legislative and IT framework and their implementation that, even if not currently creating difficulty, might become problematic in the years ahead in the light of changes in business models, trade patterns, global developments, expanded role of customs, costs of IT systems, etc.

The second objective of the study is to evaluate the functioning of the UCC to date in terms of its progress towards achievement of the UCC’s objectives (see list of UCC aims in section 1). Such an evaluation should fully comply with the requirements of the Better Regulation Guidelines and Toolbox, and cover the mandatory evaluation criteria of effectiveness, efficiency, coherence, relevance and EU added value. Evaluation questions (that can be further refined) to guide this assignment are presented below under the tasks.

The third objective of the study is to provide recommendations for addressing any such weaknesses or gaps in the legislative and non-legislative framework, including its IT aspects. In other words the study should suggest how to ensure that rules and processes are set out in a more efficient, more streamlined way, and how to future-proof the legislation and systems.


Project Lead: Oxford Research AB

Partners: CASE, Ipsos NV

Sub-contractor: Wavestone