Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013

Chapter I

General provisions

Article 1

Subject matter

This Regulation establishes a European Union Single Window Environment for Customs (‘EU Single Window Environment for Customs’) that provides an integrated set of interoperable electronic services, at Union and national level through the European Union Customs Single Window Certificates Exchange System, to support interaction and enhance information exchange between the national single window environments for customs and the Union non-customs systems referred to in the Annex.

It lays down rules for the national single window environments for customs and rules on digital administrative cooperation and information sharing through interoperable data sets, within the EU Single Window Environment for Customs.

Article 2

Definitions

For the purposes of this Regulation, the following definitions shall apply:

(1) ‘customs authorities’ means ‘customs authorities’ as defined in Article 5, point (1), of Regulation (EU) No 952/2013;

(2) ‘customs legislation’ means ‘customs legislation’ as defined in Article 5, point (2), of Regulation (EU) No 952/2013;

(3) ‘economic operator’ means ‘economic operator’ as defined in Article 5, point (5), of Regulation (EU) No 952/2013;

(4) ‘customs formalities’ means ‘customs formalities’ as defined in Article 5, point (8), of Regulation (EU) No 952/2013;

(5) ‘customs declaration’ means ‘customs declaration’ as defined in Article 5, point (12) of Regulation (EU) No 952/2013;

(6) ‘re-export declaration’ means ‘re-export declaration’ as defined in Article 5, point (13), of Regulation (EU) No 952/2013;

(7) ‘declarant’ means ‘declarant’ as defined in Article 5, point (15), of Regulation (EU) No 952/2013;

(8) ‘customs procedure’ means ‘customs procedure’ as defined in Article 5, point (16), of Regulation (EU) No 952/2013;

(9) ‘national single window environment for customs’ means a set of electronic services established by a Member State to enable information to be exchanged between the electronic systems of its customs authority, the partner competent authorities and economic operators;

(10) ‘partner competent authority’ means any Member State authority, or the Commission, empowered to perform a designated function in relation to the fulfilment of the relevant Union non-customs formalities;

(11) ‘Union non-customs formality’ means all the operations which must be carried out by an economic operator or by a partner competent authority for the international movement of goods, as laid down in Union legislation other than customs legislation;

(12) ‘supporting document’ means any required document issued by a partner competent authority or drawn up by an economic operator, or any required information provided by an economic operator, to certify that Union non-customs formalities have been fulfilled;

(13) ‘quantity management’ means the activity of monitoring and managing the quantity of goods authorised by partner competent authorities, in accordance with Union legislation other than customs legislation, based on the information provided by customs authorities;

(14) ‘Union non-customs system’ means a Union electronic system established by, used in order to achieve the objectives of, or referred to in Union legislation to store information on the fulfilment of the respective Union non-customs formality;

(15) ‘Economic Operator Registration and Identification number (EORI number)’ means ‘Economic Operator Registration and Identification number (EORI number)’ as defined in Article 1, point (18), of Commission Delegated Regulation (EU) 2015/2446 (¹);

(16) ‘EORI system’ means the system established for the purposes of Article 9 of Regulation (EU) No 952/2013.

Article 3

Establishment of an EU Single Window Environment for Customs

An EU Single Window Environment for Customs is established. It shall include:

(a) an electronic European Union Customs Single Window Certificates Exchange System;

(b) national single window environments for customs;

(c) the Union non-customs systems referred to in Part A of the Annex, the use of which is mandatory under Union law;

(d) the Union non-customs systems referred to in Part B of the Annex, the use of which is voluntary under Union law.

Chapter II

European Union Customs Single Window Certificates Exchange System

Article 4

Establishment of the electronic European Union Customs Single Window Certificates Exchange System

The electronic European Union Customs Single Window Certificates Exchange System (EU CSW-CERTEX) is established to enable information exchange, as provided for in Chapter IV. EU CSW-CERTEX shall connect the national single window environments for customs with the Union non-customs systems referred to in the Annex.

Article 5

Roles and responsibilities of EU CSW-CERTEX

The Commission shall:

(a) connect the Union non-customs systems referred to in the Annex with EU CSW-CERTEX by the dates set out in the Annex and enable information to be exchanged on the Union non-customs formalities listed therein;

(b) provide timely guidance and assistance to Member States when they connect to EU CSW-CERTEX as referred to in paragraphs 4 and 5.

The Commission is empowered to adopt delegated acts in accordance with Article 21 to amend Part B of the Annex as regards:

(a) Union non-customs formalities and their respective voluntary Union non-customs systems laid down in Union legislation other than customs legislation, where the use of EU CSW-CERTEX is provided for in that legislation;

(b) Union non-customs formalities and systems under Regulation (EU) 2021/821 of the European Parliament and of the Council (³) and Council Regulations (EC) No 2173/2005 (⁴) and (EC) No 338/97 (⁵); and

(c) the date for the connection referred to in paragraph 2, point (a), of this Article for the Union non-customs systems referred to in points (a) and (b) of this paragraph.

Article 6

Processing of personal data in EU CSW-CERTEX

Processing of personal data may take place in EU CSW-CERTEX only for the following purposes:

(a) enabling information to be exchanged between the national single window environments for customs and the Union non-customs systems referred to in the Annex as regards the Union non-customs formalities listed therein;

(b) performing the business and technical transformation of data listed in Article 10(2), where this is necessary in order to enable the exchange of information referred to in point (a) of this paragraph.

Processing of personal data may take place in EU CSW-CERTEX only in respect of the following categories of data subjects:

(a) natural persons whose personal information is contained in the customs declaration or re-export declaration;

(b) natural persons whose personal information is contained in the supporting documents, or in any other additional documentary evidence required for the fulfilment of the Union non-customs formalities listed in the Annex;

(c) authorised staff of customs authorities, partner competent authorities or any other relevant authority or authorised body whose personal information is contained in any documents referred to in points (a) and (b);

(d) Commission staff and third-party providers acting on behalf of the Commission that perform EU CSW-CERTEX-related operations and maintenance activities.

Processing of personal data may take place in EU CSW-CERTEX only in respect of the following categories of personal data:

(a) the name, address, country code and identification number of the natural persons referred to in paragraph 2, points (a) and (b), required either by customs legislation or by Union legislation other than customs legislation in order to fulfil customs and Union non-customs formalities;

(b) the name and signature of the staff referred to in paragraph 2, points (c) and (d).

Article 7

Joint controllership of EU CSW-CERTEX

The joint controllers shall:

(a) work together to process, in a timely manner, requests made by data subjects;

(b) assist each other in matters involving the identification and handling of any data breach related to joint processing;

(c) exchange the relevant information necessary to inform data subjects pursuant to Chapter III, Section 2, of Regulation (EU) 2016/679 and Chapter III, Section 2, of Regulation (EU) 2018/1725;

(d) ensure and protect the security, integrity, availability and confidentiality of the personal data processed jointly pursuant to Article 32 of Regulation (EU) 2016/679 and Article 33 of Regulation (EU) 2018/1725.

Chapter III

National single window environments for customs

Article 8

Establishment of national single window environments for customs

For the Union non-customs formalities and systems listed in Part A of the Annex, the national single window environments for customs shall provide the following functionalities:

(a) a single communication channel for economic operators, who may use it to fulfil the relevant customs formalities and Union non-customs formalities subject to additional digital cooperation in accordance with Article 12;

(b) quantity management related to the Union non-customs formalities, where applicable; and

(c) automatic verification of compliance with the Union non-customs formalities listed in the Annex based on the data received by customs authorities through EU CSW-CERTEX from Union non-customs systems.

Article 9

Personal data processing within the national single window environments for customs

Chapter IV

Digital cooperation – information exchange and other procedural rules

SECTION 1

DIGITAL COOPERATION RELATED TO UNION NON-CUSTOMS FORMALITIES

Article 10

Information exchanged and processed through EU CSW-CERTEX and its use

For each of the Union non-customs formalities listed in the Annex, EU CSW-CERTEX shall enable information to be exchanged between the national single window environments for customs and the relevant Union non-customs systems for the following purposes:

(a) making the relevant data available to customs authorities for them to perform the necessary verification of those formalities in accordance with Regulation (EU) No 952/2013 in an automated manner;

(b) making the relevant data available to partner competent authorities for them to perform quantity management of authorised goods in Union non-customs systems based on the goods declared to customs authorities and released by those authorities;

(c) facilitating and supporting the integration of procedures between customs authorities and partner competent authorities, for the fully automated fulfilment of the formalities required to place the goods under a customs procedure or to re-export them, and the cooperation concerning the coordination of controls in accordance with Article 47(1) of Regulation (EU) No 952/2013, without prejudice to the national implementation of those procedures;

(d) enabling any other automated data transfer between customs authorities and the relevant partner competent authorities required by Union legislation establishing Union non-customs formalities, without prejudice to the national use of that data.

For each of the Union non-customs formalities listed in the Annex, EU CSW-CERTEX shall provide the following functionalities:

(a) aligning customs and non-customs terminology where possible, and identifying the customs procedure or the re-export for which the supporting document can be used, based on the administrative decision of the partner competent authority indicated in the supporting document; and

(b) transforming, where necessary, the format of the data required to fulfil the relevant Union non-customs formalities into a format of data compatible with the customs declaration or re-export declaration and vice versa without changing the content of the data.

SECTION 2

ADDITIONAL DIGITAL COOPERATION RELATED TO UNION NON-CUSTOMS FORMALITIES

Article 11

Streamlining the fulfilment of customs formalities and Union non-customs formalities

For Union non-customs formalities and systems listed in Part A of the Annex, the national single window environments for customs shall provide the following functionalities:

(a) enabling economic operators to submit the relevant information required for the fulfilment of the applicable customs formalities and Union non-customs formalities; and

(b) communicating to economic operators the electronic feedback from customs authorities and partner competent authorities regarding the fulfilment of customs formalities and Union non-customs formalities.

Article 12

Union non-customs formalities subject to additional digital cooperation

The Commission shall adopt implementing acts, determining which of the Union non-customs formalities listed in the Annex fulfil the following criteria:

(a) there is a degree of overlap between data to be included in the customs declaration or re-export declaration and data to be included in the supporting documents required for the Union non-customs formalities listed in the Annex;

(b) the number of supporting documents issued in the Union for the specific formality is not negligible;

(c) the corresponding Union non-customs system referred to in the Annex can identify the economic operators by means of their EORI number;

(d) the applicable Union legislation other than customs legislation allows the fulfilment of the specific formality through the national single window environments for customs in accordance with Article 11.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 22(2).

Article 13

Data harmonisation and rationalisation

Article 14

Submission of customs and Union non-customs data by economic operators

Article 15

Additional information exchange processed through EU CSW-CERTEX

EU CSW-CERTEX shall enable the necessary exchange of information between national single window environments for customs and Union non-customs systems for the following purposes:

(a) transmitting the data that have been identified as the common data set pursuant to Article 13(1), as well as the applicable additional data elements identified pursuant to Article 13(2) (‘partner competent authority data set’) to enable partner competent authorities to carry out their duties in respect of the relevant formalities, in accordance with Union legislation other than customs legislation;

(b) transmitting to economic operators for the purposes of Article 11(1), point (b), any feedback from partner competent authorities entered in the relevant Union non-customs systems.

SECTION 3

OTHER PROCEDURAL RULES

Article 16

Use of the EORI system by partner competent authorities

In carrying out their duties, partner competent authorities shall have access to the EORI system for the purpose of validating the relevant data on economic operators stored in that system.

Article 17

National coordinators

Each Member State shall designate a national coordinator for the EU Single Window Environment for Customs. The national coordinator shall carry out the following tasks in order to support the implementation of this Regulation:

(a) act as national contact point for the Commission for all matters relating to the implementation of this Regulation;

(b) promote and support, on a national level, the cooperation between customs authorities and national partner competent authorities;

(c) coordinate the activities related to the connection of national single window environments for customs with EU CSW-CERTEX, and the provision of information in accordance with Article 20(4).

Chapter V

Costs of EU CSW-CERTEX, work programme and monitoring and reporting

Article 18

Costs

Article 19

Work programme

The Commission shall adopt implementing acts, establishing a work programme to support the implementation of this Regulation in relation to the connection of the Union non-customs systems referred to in the Annex to EU CSW-CERTEX and the integration of the respective Union non-customs formalities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 22(2).

The work programme referred to in the first paragraph shall be reviewed and updated regularly, and at least once every three years, in order to assess and improve the overall implementation of this Regulation.

Article 20

Monitoring and reporting

By 31 December 2027 and every year thereafter, the Commission shall submit to the European Parliament and to the Council a report on the implementation of this Regulation. That report shall include:

(a) an overview of Union non-customs formalities included in Union legislation and the Commission’s legislative proposals;

(b) a detailed overview of the stage of progress that every Member State has reached on its national single window environment for customs in relation to the implementation of this Regulation; and

(c) a detailed overview of the overall progress of the EU Single Window Environment for Customs in relation to the work programme referred to in Article 19.

By 31 December 2027 and every three years thereafter, the report referred to in the first subparagraph shall also include information on the monitoring and evaluation carried out in accordance with paragraphs 1 and 2, respectively, including the impact on economic operators, and in particular on small and medium-sized enterprises.

Chapter VI

Procedures for adoption of implementing and delegated acts, amendments to Regulation (EU) No 952/2013 and final provisions

Article 21

Exercise of the delegation

Article 22

Committee procedure

Article 23

Amendments to Regulation (EU) No 952/2013

Regulation (EU) No 952/2013 is amended as follows:

(1) in Article 5, point (2), the following point is added: ‘(e) Regulation (EU) 2022/2399 of the European Parliament and of the Council (^*1) and the provisions supplementing or implementing it;