Recital 2

(2) The Union’s international trade is subject to both customs legislation and legislation other than customs legislation. The latter is applicable to specific goods in policy areas such as health and safety, the environment, agriculture, fisheries, cultural heritage and market surveillance. One of the main tasks assigned to customs authorities under Regulation (EU) No 952/2013 of the European Parliament and of the Council (3) is to ensure the security and safety of the Union and its residents, and the protection of the environment, where appropriate, in close cooperation with other authorities. The lack of alignment between Union non-customs formalities and customs formalities leads to complex and burdensome reporting obligations for traders, inefficient goods clearance processes conducive to error and fraud, and additional costs for economic operators. The lack of interoperability of the systems used by those customs authorities and other authorities is a major obstacle to progress on completing the digital single market in respect of customs controls. To address the fragmented interoperability between customs authorities and partner competent authorities in the management of goods clearance processes and to coordinate action in this area, the Commission and the Member States have made a number of commitments over the years to develop single window initiatives for the clearance of goods.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.