Recital 37

(37) Since this Regulation puts in place a mechanism for customs authorities to enforce formalities affecting the goods clearance process, it is necessary to include it and its supplementing and implementing provisions in the definition of customs legislation set out in Article 5, point 2, of Regulation (EU) No 952/2013. This approach is in line with Article 3 of that Regulation, which entrusts customs authorities with the task of ensuring the security and safety of the Union and its residents in close cooperation with other authorities where appropriate, while facilitating trade. Regulation (EU) No 952/2013 should therefore be amended to include the EU Single Window Environment for Customs within the list of customs legislation therein. Article 163(1) of Regulation (EU) No 952/2013 stipulates that the supporting documents required for the application of the provisions governing the relevant customs procedure or the re-export are to be in the declarant’s possession and at the disposal of the customs authorities at the time when the customs declaration or re-export declaration is lodged. Since customs authorities will be able to obtain through EU CSW-CERTEX the necessary data associated with Union non-customs formalities, this obligation should be deemed to be fulfilled. Therefore, in order to better integrate customs and Union non-customs procedures, enabling them to run simultaneously, Article 163(1) of Regulation (EU) No 952/2013 should be amended accordingly.

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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.