Hello,

Thank you, Kevin, for starting the discussion.
Some initial thoughts (based also on the article by Michael Lux https://www.customsclearance.net/en/articles/the-reform-of-the-ucc):

• Non-harmonized formalities (27 interpretations of EU customs law) are an issue. EU Customs Authority and EU Customs Data Hub should solve this – good development for all businesses. The issue – the long implementation (2038), in a rapidly changing world much becomes irrelevant fast.
• A good development for carriers and other non-importers/any-persons is that the importer will have more compliance responsibilities. Importer is redefined – the importer shall in principle be the person who is authorised to determine and has determined that the goods are brought into the customs territory of the Union from a third country. Moreover, deemed importer’s definition is introduced in e-commerce.
• E-commerce – the VAT registrations in various member states is a challenge, which will be solved abolishing the 150 Eur value duty exemption and allowing IOSS to be used independently from the value of a shipment.
• ‘Trust and check’ is being critised as a marketing title used for current self-assessment simplification, which failed to be implemented. Hopefully, now it will be implemented as ‘Trust and check’.
• Harmonisation of infringements and sanctions in the members states will be not sufficiently achieved under current proposal.

Regarding Maritime Single Window – Klaipeda port (Lithuania) is in the stage of ‘starting thinking’ about it, as far as know, probably member states will go their pace.