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Taxation and Customs Union

Definition and purpose

Common customs data requirements are essential for the exchange and storage of information among customs authorities and between economic operators and customs authorities. This relates to declarations, applications and decisions.

For this exchange of data electronic data-processing techniques shall be used (Article 6(1) UCC). Other means for the exchange and storage of information can be used in case of temporary failure of computerised systems or also permanently if duly justified (Article 6(3) UCC).

The data requirements are consulted in the European Union Customs Data Model (EUCDM). The collection of data based on these common data requirements shall respect Union and national data protection provisions in force.

EU Customs Data Model

The EUCDM is a model for trans-European customs systems such as NCTS, AES, ICS, EOS and national customs clearance systems by the Member States.

Data requirements in EUCDM are defined in the UCC Delegated Act (Delegated Regulation No 2015/2446), their formats and codes in the UCC Implementing Act (Commission Implementing Regulation No 2015/2447).

Within both legal acts data requirements for applications and decisions can be found in Annex A, for declarations and notifications in Annex B, and for the registration of economic operators in Annex 12-01.  

Member States might also add national requirements in their legislation, complementing the EUCDM under full abidance of EU Customs provisions.

Overall, EUCDM contains legal provisions of:

  • Annex A of UCC DA and UCC IA (published in EUCDM 6.2)
  • Annex B of UCC DA and UCC IA (published in EUCDM 6.2)
  • EORI dataset (Annex 12-01 of UCC DA and UCC IA) (published in EUCDM 6.2)
  • SURV datasets (Annex 21-01/21-02/21-03 of UCC IA) (published in EUCDM 6.0 and EUCDM 6.1)
  • EEZ dataset (published in EUCDM 6.0)
  • Annex C of UCC DA and UCC IA (published in EUCDM 6.1) (1)
  • Annex D of UCC DA (as already published in EUCDM 6.1) (1)

Harmonisation of data requirements

Common data requirements are harmonised to establish a level playing field for economic operators and to ensure an equal level of control throughout the European Union. Trans-European and national electronic customs systems are based on these harmonised common data requirements.

Changes in data requirements must be implemented for traders and IT software providers accordingly to link them to the customs systems.

Through harmonisation not only economic operators benefit, but also regional integration and interconnection between customs and border administrations are improved.