EN EN

EUROPEAN COMMISSION

Brussels, 13.7.2026 COM(2026) 362 final

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND

THE COUNCIL

pursuant to Article 278(a) of the Union Customs Code, on progress in developing the

electronic systems provided for under the Code

{SWD(2026) 180 final}

1

Table of Contents

1. Introduction ..................................................................................................................................... 2

2. Executive summary ......................................................................................................................... 4

3. Content of the Report ...................................................................................................................... 5

4. Responsibilities for the UCC digital implementation ..................................................................... 6

5. Global overview of progress with the UCC electronic systems ...................................................... 7

5.1 PROJECTS COMPLETED BEFORE 2025 .......................................................................... 7

5.2 PROJECTS PROGRESS IN 2025 ......................................................................................... 7

5.3 RISKS AND MITIGATING MEASURES ......................................................................... 17

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1. INTRODUCTION

This document constitutes the annual progress report on the digital implementation of the Union

Customs Code1 (UCC) for the year 2025 and is the seventh and last report established by the

Commission in accordance with Article 278(a) of the UCC on the progress in developing the electronic

systems2.

The UCC entered into force on 1 May 2016 and, following its amendment in 20193, it establishes the

deadlines of 2020, 2022 and 2025 for the progressive completion of the projects in terms of the digital

transition and implementation of the UCC. During the transitional period, the existing electronic and

paper-based systems could be used for the completion of customs formalities (the so-called ‘transitional

measures’) until the new or upgraded electronic systems envisaged under the UCC are operational.

In this context, the UCC Work Programme4 (UCC WP) and the Implementing Regulation on the

Technical Arrangements for the electronic systems5 (IRTA) are to be read in conjunction with the UCC

and its delegated and implementing acts.

The UCC WP is the legal instrument to steer the gradual and complex three-dimensional transition

process towards a fully digital customs environment, taking into account interdependencies between the

systems and the situation of the actual development. It is the instrument used to steer the stakeholders

in the projects (Member States, Commission, economic operators) towards a common and feasible

implementation of the projects by 31 December 2025 as the final end date of the digital transition. The

IRTA defines the technical arrangements for each of the systems in terms of components,

responsibilities, data access and technical transition.

This report draws on the UCC WP, adopted by the Commission on 15 December 2023, as the baseline

for reporting progress. The programme and project governance aspects are defined in the Multi-Annual

Strategic Plan for Customs (MASP-C). The report covers the progress accomplished over the years

to achieve a fully digital customs in the European Union in 2025, marking the last year of the

implementation of the UCC.

Whilst the UCC establishes the legal basis for a fully digital, harmonised customs framework across the

European Union and its external borders, its full and uniform implementation across all customs

domains and across all Member States represents a pre-requisite of the well-functioning Customs

Union and provides the foundation for the next phase of the Customs Reform. It is therefore

essential that all Member States complete their share of the implementation of the current UCC to ensure

that economic operators and traders get the full benefit before moving into the EU Customs Reform.

The Commission adopted on 17 May 2023 a proposal for a comprehensive reform of the Customs Union,

1 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union

Customs Code, OJ L 269, 10.10.2013, p. 1–101. 2 Report from the Commission to the European Parliament and the Council:

2019: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A52019SC0434;

2020: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52020SC0339;

2021: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021SC0382;

2022: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023SC0029;

2023: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2024:395:FIN;

2024: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52025DC0579. 3 Regulation (EU) 2019/632 of the European Parliament and of the Council of 17 April 2019 amending Regulation (EU) No

952/2013 to prolong the transitional use of means other than the electronic data-processing techniques provided for in the Union

Customs Code, OJ L 111, 25.4.2019, p. 54–58. 4 Commission Implementing Decision (EU) 2023/2879 of 15 December 2023 establishing the work programme relating to the

development and deployment of the electronic systems provided for in the Union Customs Code, OJ L_202302879, 22.12.2023,

p.1-17, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L_202302879. 5 Commission Implementing Regulation (EU) 2025/512 of 13 March 2025 on technical arrangements for developing,

maintaining and employing electronic systems for the exchange and storage of information under Regulation (EU) No 952/2013

of the European Parliament and of the Council, OJ L 2025/512, 20.3.2025, p. 1–45, https://eur-

lex.europa.eu/eli/reg_impl/2025/512/oj/eng.

3

including a new UCC, which marks a significant transformation of the EU customs framework.6 On 26

March 2026, the European Parliament and the Council reached a political agreement in trilogue on the

Commission’s proposal for the most ambitious reform of EU customs rules since 1968. The draft text is

now expected to be reviewed by legal and linguistic experts and then approved by the Council and the

European Parliament for publication in the Official Journal of the European Union by November 2026

The Customs Reform is structured around three main pillars:

1) smarter risk management and customs controls through the creation of an EU Customs

Authority and EU Customs Data Hub: it will digitalise and simplify procedures, reduce costs

and red tape, promote a more uniform approach at the external border, and better protect the

Single Market through stronger, data-driven risk management and enforcement;

2) a stronger parthnership with business: a new partnership with trade operators based on

transparent processes that will allow compliant trade flows to operate without formal customs

interaction and will alleviate the related administrative burden;

3) a modern framework for e-commerce: a tailor-made e-commerce customs regime, which will

make online platforms the key actors in ensuring that goods sold online directly to consumers

in the EU comply with all customs obligations.

Customs play a vital role in maintaining the safety of the Single Market and its citizens. With the

Customs Reform, European customs will be equipped to adapt to the fast-changing landscape of

international trade. In this context, the reform introduces several targeted measures to address the rapid

growth in e-commerce. Meanwhile, as a temporary solution, the Commission and Member States

agreed in November 2025, to remove the duty exemption that had been in place so far for parcels valued

below €150 and to introduce a €3 duty on these parcels, starting 1st July 2026. The removal of the

threshold aims to level the playing field between e-commerce sales and traditional retail, restoring

fairness while maintaining choice for consumers. Furthermore, with the agreement in trilogue of 26

March, a handling fee on low value goods imported into the EU is being introduced, to compensate for

the increasing costs for customs authorities. The fee will be introduced no later than 1 November 2026.

Once the EU Customs Data Hub is fully operational, normal customs duties will apply.

It should be noted that, at this stage with all the political focus on the Customs Reform and e-commerce,

there is a risk that the delays in the digital implementation of the UCC are overlooked as simple

technical delays, while the systemic consequences of these delays could be serious for the EU.

Malfunctioning or only partially deployed export/import systems could lead to congestion at major exit

or entry points, creating protests, supervision failures and supply chain delays. Moreover, misaligned

data could lead to the release of high-risk goods (dual-use, sanctioned goods, undervalued imports) to

circulate before full risk analysis, including by limiting the Commission’s capacity to detect issues, and

devise a reaction strategy in time.

The timely completion of the UCC digital programme is a strong priority in order to materialise

the benefits introduced for traders in the UCC, for instance through further harmonisation of

processes, digalisation by design, underpinned by an internationally aligned and integrated EU Customs

Data Model, and far-reaching simplifications for trusted traders. The completion of the UCC digital

implementation is in that sense crucial to support and feed into the Customs Reform and the development

of the future EU Customs Data Hub, as to ensure that the significant simplifications promised by the

Customs Reform would be built on a strong base of harmonisation and digitalisation.

6 Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing

the Union Customs Code and the European Union Customs Authority and repealing Regulation (EU) No 952/2013

(COM/2023/258 final).

4

2. EXECUTIVE SUMMARY

The implementation of the UCC has reached its final and decisive year. Since the adoption of the

UCC Work Programme in 2014, the collective effort of the Commission, Member States and economic

operators has been instrumental in progressing towards a fully digital customs environment. By early

2025, 70% of the digital work programme had been completed. Throughout 2025, the implementation

process has been marked by significant progress and several major milestones across both trans-

European and national systems have been achieved, reflected in a steady shift towards a largely “green”

implementation landscape across Member States. This report demonstrates that the UCC digital

implementation has been almost completed by the end of 2025, as visually represented in Figure 1.

The projects marked in green are finished; the projects marked in orange indicate the areas where less

than 90% of the Member States are ready, and the ones marked in yellow indicate where between 90%

and 99% of the Member States are ready.

Figure 1 – Planning Overview

To this day, the Union Customs Code (UCC) digital implementation has been mostly completed,

with the substantial majority of UCC systems now deployed and Member States working in a fully

integrated UCC digital environment. 96% of all the national systems and 100% of all the centralised

trans-European systems are deployed by the end of 2025. The remaining challenges are limited,

and country and project specific. They no longer concern the overall architecture of the UCC but

relate to residual delays or transitional issues in a small number of Member States. The project for

Centralised Clearance at Import is the most critical one. Other projects requiring specific follow up in

some Member States are: the deployment of the national system on Temporary Storage, and the National

Import System, as well as the deployment of the national component for Guarantee management, the

Automated Export System (non-core), the New Computerised Transit System – Phase 5 (non-core) and

Phase 6 (under derogation till 31 May 2026) and the Proof of Union Status – Phase 2 (under derogation

till 1 March 2027).

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They remaining activities concern mainly the completion of final upgrades by some Member

States, testing or pre-deployment system validations, transition of economic operators of recently

deployed systems, and interconnections between systems. In this context, the Commission has

adopted three derogation decisions in 2025 to provide legal certainty and business continuity, primarily

to support the transition of economic operators for the submission of EU border security requirements

in combination with transit (ICS2 - Release 3 and NCTS – Phase 6) and for the submission of the

customs goods manifest as a proof of union status (PoUS – Phase 2). They remain limited in scope and

timeline extension, and detailed monitoring mechanisms have been put in place to closely follow up on

progress until full completion.

In addition, the Commission decided in 2025 to pursue legal actions against fourteen Member

States in total for failing to meet their obligations under the UCC and its implementing acts. These

concern two main types of non-compliance: the first relates to the deployment of customs digital systems

(i.e. Temporary Storage for Air transport, National Import System, the Automated Export System,

including ensuring operational readiness and migration of economic operators’ systems, affecting ten

Member States in total and the second concerns the transmission of the full set of 57 standardised

customs data elements in the required format via the Surveillance system, which is essential for the

collection, monitoring, and risk management of EU customs data, affecting thirteen Member States in

total.

The Commission’s activities in view of a combination of planning, coordination, support to specific

Member States, monitoring and enforcement has proven effective.

By the end of 2025, most of the concerned Member States managed to address the delays appropriately.

With a limited set of residual deployments extending into 2026 and, in a few specific cases, into 2027,

the remaining gaps are clearly identified, time-bound and under close follow-up. They are either covered

by derogation decisions and/or subject to reinforced monitoring and, where necessary, subject to

enhanced enforcement measures. At the same time, however, the difficulties faced by Member States in

implementing critical projects, most notably national systems and components have underlined the

fragility of a joint adventure of a complex digital transformation, engaging the Commission, the

27 Member States and thousands of economic operators towards a commonly agreed scope and

completion date. It requires integration of new systems to existing ones and interoperability between

different domains such as export followed by transit. The complexity becomes even more critical when

requiring interoperability with other digital non-customs transformation programmes such as the

European Maritime Single Window environment.

Looking back at the overall experiences in the digital transformation and implementation of the

UCC Work Programme over a period of 10 years, there was a clear pattern identified. Member

States highlighted that the most significant difficulties they encountered for achieving a successful

completion were: (1) governance structures enabling timely decision-making, (2) sustaining the

engagement of stakeholders, and (3) defining and maintaining a clear scope.

Overall, the end-2025 deadline marked the formal closure of the UCC digital implementation.

With the core digital framework under the UCC being now operational at EU level, a major

achievement has been reported which will reinforce the control of the EU external borders and of

trade flows at a time of major geopolitical and geoeconomic turbulences. The Customs Union is

now in a position to move from transition and delivery to consolidation and stabilisation, with the

UCC providing a solid and credible foundation for the forthcoming Customs Reform.

3. CONTENT OF THE REPORT

The projects listed in the UCC WP can be divided into three categories of systems based on the

definitions provided for in the IRTA7:

7 Commission Implementing Regulation (EU) 2025/512 of 13 March 2025 on technical arrangements for developing,

maintaining and employing electronic systems for the exchange and storage of information under Regulation (EU) No 952/2013

6

i) Central trans-European systems to be developed or upgraded by the Commission (often also

requiring developments or upgrades of the national systems by the Member States);

ii) Decentralised trans-European systems that have to be developed or upgraded by the

Commission but have a major national component to be implemented by the Member States;

iii) National systems that have to be developed or upgraded exclusively by the Member States.

This report starts with explaining the method for the creation of the report and the sources used (section

2) and then shortly covers the responsibilites for the UCC electronic systems (section 4). Furthermore,

it contains the global overview of the different projects and their progress (section 5) and also highlights

the risks and the mitigating measures (section 6).

This report is accompanied by a Commission’s Staff Working Document8, published alongside this

report, which contains detailed information on the planning and progress of the different projects as

reported by the Member States by the end of June 2025. This work was supported by an external

contractor. The latest updates from the Member States were mainly covered in the report.

The report and Staff Working Document are drawn up on the basis of information collected from the

following sources:

(1) national project plans that the Member States are required to provide twice a year (January

and June), and a further update was requested towards the end of 2025.

The information gathered for each project includes specific dates, the status, and the progress for each

of the milestones set in the UCC WP;

(2) survey circulated to the Member States.

The information captured the assessment of risk, delays, and reasons for any such delays, as well as the

mitigating measures planned and/or taken in relation to the projects. Moreover, continuing with the

approach taken in 2023, the Member States also provided information on the lessons learnt during the

development of the projects and on the possible additional support needed;

(3) bilateral high-level meetings with the Member States.

During the bilateral meetings a full and accurate understanding of the status of each of the UCC projects

is obtained from the Member States, including the issues they were encountering, and ideas are

generated for improving problematic situations.

(4) outputs from the trans-European coordination and monitoring programmes.

This report also contains an analysis based on more detailed information provided by the Project

Managers in the Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD)

and reported by the Member States in the framework of the Coordination Programmes in place since

2020 for the trans-European systems.

4. RESPONSIBILITIES FOR THE UCC DIGITAL IMPLEMENTATION

Dependent on the architecture agreed by the Member States and the Commission for each of the systems

(centralised, decentralised or national), there is a role sharing defined as regards to the responsibilities

for the development, deployment, operation, and maintenance of the systems related to the UCC digital

implementation. This is laid down in the IRTA, which describes what components those systems consist

of, and what their nature is – national (developed at national level) or common (developed at EU level).

In terms of architecture, the central systems and decentralised systems are of a trans-European nature

and contain common components by default, sometimes in combination with national components,

whilst the national systems only consist of national components.

of the European Parliament and of the Council, OJ L 2025/512, 20.3.2025, p. 1–45, https://eur-

lex.europa.eu/eli/reg_impl/2025/512/oj/eng 8 Commission Staff Working Document Accompanying the Report from the Commission to the European Parliament

and the Council pursuant to Article 278(a) of the Union Customs Code, on progress in developing the electronic systems

provided for under the Code, SWD(2026) 180 final.

7

In accordance with Article 103 of the IRTA, the common components shall be developed, tested,

deployed, and managed by the Commission and may be tested by the Member States. The national

components shall be developed, tested, deployed, and managed by the Member States.

The Member States shall ensure that the national components are interoperable with the common

components. The Commission shall design and maintain the common specifications for the

decentralised systems in close cooperation with the Member States. The Member States shall develop,

operate, and maintain interfaces to provide the functionality for the decentralised systems necessary for

the exchange of information with Economic Operators and other persons through national components

and interfaces, along with other Member States through common components.

5. GLOBAL OVERVIEW OF PROGRESS WITH THE UCC ELECTRONIC

SYSTEMS

The UCC WP contains seventeen projects leading to the deployment of the required electronic systems

including fourteen trans-European projects for which the Commission and the Member States are

responsible (resulting in central and decentralised systems) and three national projects falling under

the sole responsibility of the Member States (resulting in national systems).

5.1 PROJECTS COMPLETED BEFORE 2025

The Commission has delivered all the digital projects under its responsibility. The Member States have

further progressed on the systems and components. As defined in the previous reports, this has led to

the successful deployment of the following twelve new systems or upgrades:

• UCC Registered Exporter System – REX (new): Deployed in 2017;

• UCC Customs Decisions – CDS (new): Deployed in 2017;

• UCC Direct Trader Access to the European Information Systems – UUM&DS (Uniform

User Management & Digital Signature) (new): Deployed in 2017;

• UCC Economic Operator Registration and Identification System 2 – EORI2 (upgrade):

Deployed in 2018;

• UCC Surveillance 3 – SURV3 (upgrade): Deployed in 20189;

• UCC Binding Tariff Information – BTI (upgrade): Deployed in 2019;

• UCC Authorised Economic Operators – AEO (upgrade): Deployed in 2019;

• UCC Information Sheets for Special Procedures – INF (new): Deployed in 2020;

• UCC Import Control System 2 – Release 1 & 2 – ICS2 - Release 1 & 2 (upgrade):

Deployed in 2021 and 2023, respectively.

• UCC Guarantie Management – component 1 – GUM C1 deployed in 2024

• UCC Proof of Union Status phase 1– PoUS deployed in 2024

• UCC New Computerised Transit System phase 5– NCTS P5 deployed in 2024

5.2 PROJECTS PROGRESS IN 2025

This report aims to highlight the accomplishments, progress and challenges encountered in the

implementation of the ongoing projects in 2025 by the Commission and the Member States.

9 However, challenges remain concerning the data transmission by Member States.

8

5.2.1 Trans-European projects

The trans-European projects follow a particular structure, which may entail a central system or a

combination of central and national components. As stated in Article 278(3) of the UCC, they are

required to be completed no later than 31 December 2025. A concise description and progress for each

project is presented below. For more details, please refer to section 3 and 4 of the Commission Staff

Working Document accompanying this report.

1) UCC Guarantee Management – GUM (new): aims to ensure the effective and efficient

management of various types of guarantees across the EU, focusing on improving processing

speed, traceability, and monitoring of guarantees between customs offices. Guarantee

managementis done on two levels. In essence, the so-called GUM central component

(Component 1) is used for the management of authorizations for comprehensive guarantees

(including the registration of the reference amount, split per customs procedure and per Member

State concerned), whilst the registration and management of comprehensive guarantees and the

monitoring of the related reference amounts is done on national level in a UCC-compliant

guarantee management component (Component 2) developed nationally, which also includes the

registration and management of other types of guarantees.

Progress: GUM – Component 1 that centrally manages guarantees that can be used across

multiple Member States, became operational on 11 March 2024 within the Customs Decisions

System. In view of the interconnection between the two components, conformance testing

activities remain available until Member States implement their GUM – Component 2 systems.

Concerning the national component, GUM – Component 2, Member States were expected to

establish operational connections with the central component between 11 March 2024 and 2 June

2025. Ten Member States ensured the timely deployment of their national component.

By the end of 2025, 21 Member States deployed GUM – C2, meaning a completion rate of 78%.

The remaining 6 Member States (DK, FR, GR, HR, CY and IT) plan to be ready early 2026.10

2) UCC Import Control System 2 – ICS2 (upgrade): aims to strengthen the Safety and Security of

the supply chain by improving data quality, filing, availability and sharing of advanced cargo

information.

Progress: The ICS2 – Release 3 extends the scope from air transport to maritime and inland

waterways, road, and rail traffic. Whilst Releases 1 and 2 are fully implemented as part of the

ICS2 project, work continued for Release 3. Economic operators are to use the ICS2 – Release 3

in three steps: maritime and inland waterways carriers by 4 December 2024 (step 1),

maritime and inland waterways traffic by 1 April 2025 (step 2) and road and rail carriers,

including goods in postal consignments transported by these means of transport, by 1

September 2025 (step 3).

As it concerns a central system, conformance testing activities for this release are exclusively

carried out by economic operators. Mid 2025, there were worrying signs by some Member States

as regards the readiness of the economic operators for step 3 of the ICS2 - Release 3.

The need to integrate ICS2 with the smart border systems, the large number of economic operators

that have difficulties obtaining a registration from a Member State for connection to the IT

systems, the complexity of the rollout of the ICS2 system and the resources necessary for the

interoperability with national systems, and interfaces, for both Member States and economic

operators, as well as the specific and complex nature of the transportation mechanisms affected

by this rollout, which includes multi-modal forms, have been proven to disproportionately affect

some Member States and economic operators more than others. To ensure legal certainty, business

continuity and a smooth transition to fulfilling the requirements of ICS2 Release 3, step 3, the

Commission granted a derogation requested by certain Member States and the United Kingdom

10 Based on the latest National Project Planning-information, HR has deployed their national GUM components on 1 March 2026, others (IT,

CY, DK, FR) would follow in the period till 1 July 2026, and GR would deploy in December 2026.

9

in respect of Northern Ireland pursuant to Regulation (EU) No 952/2013 of the European

Parliament and of the Council for Release 3 of the Import Control System 2 (IE, GR, ES, FR, IT,

LT, HU, FI and the UK in respect of XI) until 31 December 2025.

By the end of 2025, the ICS2 is used in all Members States by the given deadline, meaning a

completion rate of 100%, marking another major milestone accomplished in 2025.

3) UCC Proof of Union Status – PoUS (new): aims to store, manage, and retrieve all proofs to

demonstrate that traders provide the Union status of their goods. Due to dependencies with the

UCC Customs Goods Manifest (CGM) and the European Maritime Single Window environment

(EMSWe), the project will be completed in two different phases to minimise risks and

inconsistencies.

Progress: PoUS – Phase 1 started operations on 1 March 2024 as planned.

Regarding PoUS – Phase 2, the technical specifications were completed by the Commission in

2023 and the conformance testing activities were concluded in 2025. The Commission ensured

the central system was operational on 15 August 2025, in line with the deadline referred to in the

UCC WP. A few Member States decided to use their national system and to connect it to the

central one (hybrid mode). The Commission’s and Member States’ customs departments ensured

a timely delivery of the project by the legal deadline. Member States’ maritime departments were

supposed to implement the interconnection between the PoUS and the European Maritime Single

Window environment (EMSWe) to allow facilitation to traders and enable them to submit all data

(including customs manifest data) through a new single maritime portal at national level. To this

end, both deployment dates in the EU legislation were aligned.

However, as a result of the late implementation of the EMSWe, the maritime transporters were to

face important hurdles if they were to use the PoUS without having the national maritime single

windows under EMSWe in place. The Commission therefore granted a derogation pursuant to

Regulation (EU) No 952/2013 of the European Parliament and of the Council for the PoUS -

Phase 2 to certain Member States (BE, BG, CY, DE, DK, EE, IE, FI, FR, HR, IT, LV, NL, PL,

PT, SE and SI) until 1 March 2027.

4) UCC Centralised Clearance for Import – The new Trans-European CCI system ensure the

digitalisation of the centralised clearence process at European level as defined in the Union

Customs Code (UCC). It allows trusted traders to submit a customs declaration at the supervising

customs office in the member state of their establishment, for goods physically presented to a

customs office in any other member state, enabling customs declaration processing and physical

release of goods in digital, efficient, predictable and coordinated way among the customs offices

located in different Member States. The CCI system is being implemented in two phases.

CCI – Phase 1, enables an automated processing of standard and simplified declaration including

pre-lodged customs declaration, as well supplementary declaration with a periodic or general

nature for placing goods under release for free circulation, customs warehousing, inward

processing and end use.

CCI – Phase 2, builds upon Phase 1 by extending the scope to all remaining CCI scenarios,

including more complex declaration types and process flows. It aims to complete the digital

integration and functionality of centralised clearance for imports across the EU. Both phases are

interrelated and some Member States have opted to implement both phases simultaneously to

streamline national efforts.

Progress: For CCI – Phase 1, the system entered its first phase implementation on 1 July 2024

with the readiness of the common components and some of the national components. By 2 June

2025, the system was available for use by European businesses in 10 Members States (BG, EE,

ES, LU, LT, LV, PL, RO, HR, and IT). By October 2025, 2 more MS joined the CCI system (BE

and SE).

As illustrated in Figure 2, by the end of 2025, a total of 17 Member States (BE, BG, HR, CY, EE,

FI, IE, IT, LV, LT, LU, MT, PL, RO, SI, ES, SE) had deployed their CCI P1 system, meaning a

10

completion rate of 63%. The remaining 10 Member States (AT, CZ, DE, DK, FR, GR, HU, NL,

PT, SK) are scheduled for deployment throughout 202611.

Figure 2: CCI P1 Member States in operations (situation on 31 December 2025)

As regards to CCI – Phase 2, the Commission finalised the technical specifications in 2022. To

assist the Member States and traders in implementing all CCI scenarios and processes, the

Commission developed a full scope technical specifications package consolidating the

specifications for both phases, along with a guide. The assessment mid 2025 showed that whilst

most Member States were progressing in the developments, a substantial number of Members

States did not meet the final deployment milestone on 2 June 2025.

By the end of 2025, as illustrated in Figure 3, there was on overall level of full CCI completion

of 44% (12 MS). Based on the updated NPPs, the majority of the remaining Member States

envisage completing their conformance test activities in the first quarters of 2026 and plan the

deploy the CCI full scope subsequently, with DE, DK, SK, GR and CZ to come in the first half

of 202612 and AT, FR, NL, PT and HU in the second half.

The Commission will continue with its quarterly monitoring programme till CCI is completed.

11 SK has deployed on 14/02/2026 and DK on 19 March 2026. 12 SK has deployed the full CCI system (Phase 1 and 2) on 14 February 2026, DK on 19 March 2026 and CZ on 18 May 2026.

11

Figure 3: CCI P2 Member States in operations (situation on 31 December 2025).

5) UCC New Computerised Transit System –NCTS (upgrade): aims to align the existing Union

and common transit system to the UCC legal provisions, including the UCC data requirements

and the interfaces with other systems.

Progress: The NCTS - Phase 5 system became operational on 2 December 2024 and the

transitional measures were ended on 21 January 2025. All Member States are currently

successfully operating in NCTS – Phase 5. Some Member States are still to finalise the non-core

functionalities.

The New Computerised Transit System (NCTS) continues to evolve as part of the wider

modernisation of customs processes across the EU and Common Transit Convention (CTC)

countries. While all Member States completed the rollout of NCTS Phase 5 on 21 January 2025

and in total 41 countries apply Union/common transit and NCTS, the attention has now shifted

to the next phase of NCTS.

For NCTS – Phase 6 offers two options, and it is up to the Member States to decide which option

they implement:

• Opt-out option means when ENS particulars are not included in the transit declaration,

and ENS is lodged directly to ICS2;

• Opt-in option means when ENS particulars are included in the transit declaration and

NCTS – Phase 6 is connected to the ICS2 to ensure that ICS2 requirements regarding

ENS business processes (risk analysis, control recommendations, decisions etc.) are also

fulfilled.

The timeline of the NCTS – Phase 6 was synchronised with that of ICS213. In the first half of

2025, the Member States indicated to be progressing well, though several reported a medium to

high risk level for the timely deployment by 1 September 2025.

13 As referred to in the 2023 UCC WP, the transition period from NCTS – Phase 5 to NCTS – Phase 6 needs to occur between

1 March 2025 and 1 September 2025, during the same period that ICS2 – Release 2 transitions to ICS2 – Release 3, allowing

for the synchronisation between both systems.

12

As Member States did not manage to properly address the risk of delays throughout 2025, it

resulted in a situation of non-readiness of the NCTS – Phase 6 by 1 September 2025. For the

Member States making use of the opt-out option, the minimal transitional changes were dealt

with at technical level. For the opt-in option, the delays were having impact on other Member

States and on the economic operators as they would not be able to benefit from streamlined filing

of transit and safety and security data. To avoid extra burden on the economic operators (including

those of neighbouring countries such as Ukraine and Türkiye), the Commission granted a

derogation to six Member States pursuant to Regulation (EU) No 952/2013 of the European

Parliament and of the Council for the use of Phase 6 of the New Computerised Transit System

until 1 June 2026. These derogations foresee that rail and road operators may connect to ICS2

until the end of 2025, and that connection to the transit system (NCTS Phase 6) interfacing with

ICS2 may take place until 31 May 2026. This additional time extension was justified, in

recognition of the more complex development and testing required for this interconnection. The

derogation entails legal requirements for the Member States to report progress to the Commission.

By the end of 2025, six MS received a formal derogation (BG, HR, LV, PL, RO, SK) and a total

of sixteen Member States (AT, BG, CY, CZ, DE, EE, ES, FI, IE, IT, LT, LU, LV, MT, PT, SI)

deployed the NCTS – Phase 6. Taken into consideration the derogations granted, this means a

compliance rate of 74%. DK, FR, HU, SE schedule deployment of their system before 1 March

2026. The remaining seven Member States (BE, GR, HR, NL, PL, RO and SK) intend to deploy

their system at the latest by 1 June 2026, in line with the derogation extension.

6) UCC Automated Export System – AES (upgrade): aims to implement the UCC requirements

for export and exit of goods, as well as the UCC Simplifications offered to trade.

Progress: According to the 2023 UCC WP, Member States can deploy AES in three steps: core

functionalities by 1 December 2023, interface with Excise by 13 February 2024, and non-core

functionalities by 2 December 2024. The transitional period for economic operators was extended

till 14 December 2025. However, as stated in the previous report, the full development of the

national components by Member States was not feasible, as some Member States were not able

to meet the deadline of 2 December 2024 nor the end of the transitional period of 11 February

2025 and requested an extension of the transitional measures. In this context, the legal amendment

to the Implementing Regulation for Technical Arrangements (IRTA), voted on 7 February 2025

in the Customs Code Committee and adopted on 13 March 2025, included the extension of the

transitional period till 14 December 2025.

As illustrated in Figure 4, twelve Member States started operations with core functionalities on 1

December 2023 and during 2024 and 2025 other Member States joined. However, the situation

became critical again in the second half of 2025 due to the late deployment of some Member

States (HU, PT, MT, FR, GR) resulting in leaving a medium to very tight window to the economic

operators for transitioning to the new AES. In some countries, such as France, this was entailing

a big risk of long queues of trucks at the exit points of the EU. Through enhanced monitoring and

support provided by the Commission and the engagement of the Member States and the economic

operators, the AES went live across the EU on 15 December 2025. This achievement of 100%

completion rate of the AES deployment with its core functionalities was a major milestone

contributing to digital implementation of the UCC.

Some Member States face further delays with the deployment of the non-core functionalities.

Regarding the AES – Component 2, most Member States have deployed the component in 2025.

13

Figure 4: AES Member States entry into operations

To summarise the status of the trans-European projects listed above, the Commission remained on track

to meet the legal deadlines agreed upon in the context of the UCC and UCC WP. As regards the Member

States’ deployments of the national components of these trans-European systems, serious risks for

delays were identified during 2025, particularly for CCI , NCTS - Phase 6, ICS2 Step 3 rail and road,

PoUS and AES (see section 5.3). By the end of 2025, the system related to the PoUS – Phase 2 project

was deployed, AES entered into operations with the core functionalities in all Member States and ICS2

was operational for all modes of transport. Beyond 2025, there is a situation of non-compliance for the

pending deployments of CCI and AES non-core functionalities in certain Member States.

5.2.2 National projects

The Member States were due to complete the upgrade of their systems for the three fully national

projects14 by 31 December 2022, in accordance with Article 278(2) of the UCC. However, twenty-two

Member States could not meet this deadline and following their request, were granted a derogation,

extending the deployment deadline to 31 December 202315.

14 This timeline excludes the Export Component of the national Special Procedures system, for which the activity and planning

is interlinked with the AES. 15 Commission Implementing Decision (EU) 2023/235 of 1 February 2023 granting a derogation requested by certain Member

States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council to use means other than

electronic data-processing techniques for the exchange and storage of information for the notification of arrival of a sea-going

vessel or of an aircraft (OJ L 32, 3.2.2023, p. 220-222).

Commission Implementing Decision (EU) 2023/234 of 1 February 2023 granting a derogation requested by certain Member

States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council to use means other than

electronic data-processing techniques for the exchange and storage of information for the Presentation Notification related to

goods brought into the customs territory of the Union (OJ L 32, 3.2.2023, p. 217-219).

Commission Implementing Decision (EU) 2023/236 of 1 February 2023 granting a derogation requested by certain Member

States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council to use means other than

electronic data-processing techniques for the exchange and storage of information for the Temporary Storage declaration

related to non-Union goods presented to customs (OJ L 32, 3.2.2023, p. 223-225).

Commission Implementing Decision (EU) 2023/237 of 1 February 2023 granting a derogation requested by certain Member

States to use means other than electronic data-processing techniques for the exchange and storage of information related to the

customs declaration for goods brought into the customs territory of the Union laid down in Articles 158, 162, 163, 166, 167,

170 to 174, 201, 240, 250, 254 and 256 of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying

down the Union Customs Code (OJ L 32, 3.2.2023, p. 226-228).

14

Last year’s report reflected some further delays mainly for the National Import System and the system

for Temporary Storage. The progress for each national project in 2025 is presented below and illustrated

in Figure 5. For more details, refer to section 3 of the Commission Staff Working Document

accompanying this report.

1) UCC Notification of Arrival, Presentation Notification, and Temporary Storage (AN, PN,

and TS) (upgrade): aims to automate the national entry processes and harmonise data exchange

between trade and customs across the Member States.

Progress: The timely delivery of national systems was identified as being at risk in previous

reports, but substantial progress was made during 2025. During 2025, some Member States were

still facing delays with deployment of the system for Temporary Storage and/or with the transition

of their economic operators. As these cases went well beyond the legal deadline, the Commission

launched an infringement procedure for failing to fully comply with the legal obligation to deploy

Temporary Storage – Air transport against eight Member States (AT, BE, CY, DK, GR, PT, RO,

SK).

At the end of 2025, most of the late Member States did manage to deploy their system. This can

be summarised as a completion rate of 98%16. As illustrated in Figure 5, for the Notification of

Arrival and the Presentation Notification, all Member States completed the implementation. For

the Temporary Storage, three Member States were facing further delays and indicated a

deployment date beyond 2025. In the case of AT, full implementation is envisaged by April

202617, whilst GR and SK plan implementation in 2027. As the Commission cannot accept any

lateness, the infringements proceedings are continuing.

2) UCC National Import Systems – NIS (upgrade): aims to implement all process and data

requirements that relate to the imports of goods as outlined in the UCC.

Progress: Several Member States reported risks in the timely delivery of the project since 2022,

the initial deadline for Member States’ deployment of NIS. In the first half of 2025, some Member

States were still facing delays with the deployment of NIS and/or with the transition of their

economic operators. Therefore, the Commission initiated an infringement procedure in the first

half of 2025 for failing to fully comply with the legal obligation to deploy NIS against eight

Member States (AT, CZ, CY, DK, GR, FR, PT, RO). During 2025, most Member States (AT,

CY, DK, MT, PL, SK) took action to address the delays and completed the project in 2025.

By the end of 2025, all Member States except one deployed the system, meaning a completion

rate of 96%. In the case of CZ, full deployment is envisaged in Q2 2026. In a few Member States

certain upgrades are still pending to have a fully UCC and EUCDM compliant implementation.

3) UCC Special Procedures – SP (upgrade): aims to harmonise Special Procedures (i.e., customs

warehousing, end-use, temporary admission and inward/outward processing).

Progress: As illustrated in Figure 5, most Member States were due to have SP IMP – Component

2, meaning a completion rate of 96% with AT and CZ, being the last Member States to deploy

their system in Q2-3 202618. As for SP EXP – Component 1, most Member States had deployed

the system by 2 December 2024 despite the interdependencies with the AES system. The

remaining Member States (AT, FR, GR, HU, MT and PT) deployed the system by the end of

2025, meaning a completion rate of 100%, whilst for some Member States the transition of the

economic operators was still ongoing.

To summarise, significant efforts were made by Member States in 2025, and the national systems are

now operational, while only a limited number of critical delays persist beyond 2025 bringing few

Member States in a situation of non-compliance.

16 For the implementation of the Temporary Storage related to maritime transport, the completion it 96% and for other modes

than air or maritime, the completion rate is 89%. 17 AT deployed the system on 15 April 2026. 18 CZ deployed the NIS, including SP IMP, on 18 May 2026.

15

AN PN TS NIS SP IMP

UCC WP

Deadline 31/12/2022

with extension to 31/12/2023[1]

31/12/2022 with extension to 31/12/2023[2]

AT 01/07/2023 16/05/2023 15/04/2026 14/12/2025 01/09/2026

BE 30/06/2023 05/07/2023 29/11/2023 28/08/2024* 28/08/2024

BG 01/03/2023 10/11/2023 10/11/2023 10/11/2023 10/11/2023

CY 30/10/2024 30/10/2024 30/10/2024 19/05/2025 19/05/2025

CZ 05/12/2023 05/12/2023 05/12/2023 18/05/2026 18/05/2026

DE N/A 06/03/2021 06/03/2021 06/03/2021 06/03/2021

DK 06/11/2023 06/11/2023 07/06/2025 07/06/2025* 07/06/2025

EE 01/10/2023 15/03/2021 01/07/2021 01/07/2021 01/07/2021

ES 01/03/2023 01/01/2024 01/01/2024 05/09/2023 05/09/2023

FI 31/03/2023 31/03/2021 31/12/2022 31/12/2022 31/12/2022

FR 30/06/2023 06/03/2024 06/03/2024 30/11/2024* 30/11/2024

GR 31/12/2023 31/12/2023 31/12/2027 06/08/2024* 06/08/2024

HR 01/07/2023 01/03/2023 17/04/2023 01/01/2023 01/01/2023

HU 02/04/2024 02/04/2024 02/04/2024 01/11/2023 01/11/2023

IE 01/07/2023 23/11/2020 23/11/2020 05/10/2021 23/11/2020

IT 13/12/2022 13/12/2022 13/12/2022 01/07/2021 01/7/2021

LT 01/03/2023 28/02/2023 31/10/2023 31/12//2023 31/12/2023

LU 01/03/2023 10/01/2023 10/01/2023 02/05/2023 02/05/2023

LV 24/09/2017 24/09/2017 24/09/2017 04/06/2018 04/06/2018

MT 24/03/2025 24/03/2025 24/03/2025 24/03/2025 24/03/2025

NL 30/06/2023 01/12/2023 01/12/2023 01/04/2022 01/04/2022

PL 01/07/2023 20/04/2025 20/04/2025* 20/04/2025* 01/07/2021

PT 30/09/2025 30/09/2025 30/09/2025 01/10/2025 30/09/2025

RO 01/05/2024 30/09/2024 30/08/2025 30/08/2025 30/08/2025

SE 01/03/2023 27/09/2023 02/12/2025 15/03/2022 23/02/2023

SI 01/03/2023 01/03/2023 01/03/2024 01/01/2022 01/01/2022

SK 01/03/2023 01/10/2023 31/03/2027* 30/09/2025* 11/06/2016

Completion

rate by 2025 100% 100% 89% 96% 93%

Legend

Deployment completed by 31/12/2025

System not deployed by 31/12/2025

No dates provided in National Project Plans or deployment not applicable

Figure 5: National entry/import systems deployment planning

[1] Until 31/12/2023 for the Member States that were granted a derogation. [2] Until 31/12/2023 for the Member States that were granted a derogation or until 01/07/2024, where Article 2(4a) of

Commission Delegated Regulation (EU) 2015/2446 applies.

* The national system was upgraded on time but requires a further alignment to the UCC and EU Customs Data Model and/or

the transition of the economic operators is still ongoing.

16

5.2.3 Surveillance Data

In this year’s report, we would like to highlight the remaining challenges concerning the transmission

of the required data to the Surveillance 3 system (SURV3). The Commission’s Surveillance System

plays a crucial role in the current geo-economical and geo-political climate. Its primary goal is to create

a comprehensive surveillance framework that monitors trade flows, protects the Union’s financial

interests, and shields its internal market from unfair or irregular practices. This system provides the

analytical foundation for detecting trade anomalies, preventing fraud, and ensuring fair competition for

EU industries. As regards the Surveillance 3 system, which serves as the technical backbone of the EU’s

customs data monitoring architecture as it collects and processes trade data from the customs

declarations submitted to the Member States’ customs administrations, the quality and availability of

data reported through NIS are vital.

As a substantial number of Member States continued submitting most of their import data using old

systems. This number decreases to two Member States (AT, FR) when considering export data.

In the light of the above, the Commission launched in 2025 infringement procedures against thirteen

Member States (AT, BE, CY, CZ, DK, FR, IE, IT, MT, PT, RO, SI, SK) for failing to fully comply with

the SURV3 data transmission obligations, particularly regarding data completeness and format

conformity.

Whilst 5 Member States (BE, IT, MT, RO, SI) managed to take appropriate action in the course of 2025,

a total of eight Member States (AT, CY, CZ, DK, FR, IE, PT, SK) was still not submitting the full set

of import data to SURV3 by the end of 202519. This can be summarised as a completion rate of 70%.

5.2.4. State of play for enlargement countries

The EU Enlargement countries and other countries such as the contracting parties to the Common

Transit Convention (CTC) need to take into account of the transition towards the upgraded electronic

systems of the UCC and the new digital approaches set up by the Customs Reform proposal.

The Commission does not systematically monitor the progress towards full electronic systems of these

countries as part of the reporting obligation under Article 278a of the UCC. However, as part of the

enlargement strategy including the Association Agreements with the EU, the development of a digital

strategy and of the digital landscape supporting their alignment with EU customs legislation is a key

element in the regular assessments carried out by the EU.

The candidate countries will need to progressively connect to or put in place the UCC systems in the

path towards joining the EU customs territory. Depending on the planned date of accession, they may

also be required to meet the functionalities of the future EU Customs Data Hub proposed in the Customs

Reform package.

In the future, in preparation for the Enlargement involving candidate countries, several key activities

will need to occur regularly. These include reporting on the digital implementation and taking part in

conformance testing to ensure interoperability between their national systems and those of the Member

States and of the EU. Additionally, the EU will need to regularly assess the performance of the systems.

19 FR, DK, SK have been submitting the SURV3 data by end of Q1 2026 and AT, IE, PT and CZ planned to be compliant by Q2 2026.

17

5.3 RISKS AND MITIGATING MEASURES

Role sharing has been defined and agreed with all stakeholders from the outset, and should be respected

throughout the project lifecycles. With the Commission successfully achieving a 100% completion rate

for the deployment of the central systems and components under its responsibility, and the Member

States having reached a very important degree of implementation as well by the overall 2025 deadline

for the digital transition, the risks and mitigating measures remain only relevant for a small part of

the overall digital implementation.

As explained also in the previous reports, the underlying reasons reported by the Member States for

the delays are multifaceted and largely recurring. They include shortages of financial and human

resources, competing national IT priorities and interdependencies with other projects. In addition,

Member States have highlighted the inability of some national IT infrastructures to cope with the

technical requirements, capacity issues of contractors, and dependencies with external stakeholders.

Other contributing factors include extended conformance testing, readiness levels of economic

operators, lengthy public procurement procedures, governance challenges, and the complexity of

integrating new systems into existing IT landscapes.

The Member States outlined in the survey also the various mitigating actions identified and put in place

to address the delays encountered. These actions include optimising the allocation of resources, adopting

agile methodologies, implementing integrated systems solutions, and strengthening coordination with

contractors to improve the efficiency and enhancing collaboration. Other Member States set up actions

to improve organisational structures, streamline processes, and refine planning to improve project

management and decision-making. These measures were referred to for both national and trans-

European projects.

As regards the national projects, an overall completion rate of 96% has been achieved at the end of 2025

for the national deployments of the national entry and import systems. Besides the few late Member

States, some other Member States are still providing the old and the new system to their economic

operators and/or are still preparing for some minor upgrades of their national systems to have 100%

compliance with the UCC and the EU CDM. The full completion is vital in view of the impact on the

trans-European systems such as CCI, and on the data submission to the Surveillance system. For the

Surveillance System to work properly, it is imperative that all Member States transition to the new data

formats as soon as possible. This will enhance data availability, improve data quality, and strengthen

the system's ability to monitor trade flows and protect the EU's financial interests.

The Commission has launched legal enforcement measures in 2025 to Member States facing delays with

the deployment of their national entry/import systems and/or with the submission of the required data

to Surveillance and will take further legal actions in 2026 in addition to the continuous support and

monitoring actions.

As regards the trans-European decentralised systems with national components, the situation is

very positive for some projects but critical for some other, as described below.

The risks reported in the 2024 Report have been well-addressed by the Member States as regards the

NCTS – Phase 5 deployment, leading to a successful closure of the transition period on 21 January

2025. Also for the Release 3 of ICS2, a successful closure of the transition of the economic operators

in road and rail transport took place on 31 December 2025. This is thanks to the efforts of the Member

States and economic operators, whilst the Commission continued as well providing support to the

Member States and economic operators in their development activities for ICS2 – Release 3 through

various means. This included organising dedicated webinars, offering assistance through FAQs,

monitoring and coordinating plenary meetings to ensure alignment of project plans with Commission’s

IT delivery milestones. Lastly, communication campaigns, online training sessions, and documentation

were provided accessible in the public CIRCABC library and the Europa website.

18

Concerning the implementation of the AES, the previous report stated that a few Member States planned

actual operations date throughout 2025, beyond the initial deadlines in the UCC WP20. Upon their

request and to avoid disruptions in trade flows, the Commission extended the period allowing for the

continuation of the transitional measures for export and exit till 14 December 2025. The Commission

also continued with the ‘National Administration Coordination Programme’ to support the Member

States in developing and deploying their national components. Activities include a dedicated helpdesk,

virtual meetings to mitigate Member State’s development delays, updated information dissemination to

the trade community, and regular reporting to the ECCG and CPG. Additionally, the Commission issues

quarterly consolidated progress reports on the transition to the new systems since Q1 2021, providing

KPIs for early alert detection. E-learning modules, guidance documents and other information material

has been made available to the Member States and the economic operators. By 15 December 2025, all

Member States managed to get their system deployed as regards the core functionalities, with PT, FR

and GR as last Member States. This demonstrates that the mitigating measures agreed at the end of 2024

with the change of the transition date and the enhanced monitoring of the progress have revealed to be

the right way forward. What remains to be done for a few Member States is related to the implementation

of the non-core functionalities, which will be further monitored throughout 2026 as to ensure the

economic operators can profit from all the simplifications offered by the UCC, such as the Centralised

Clearance at Export (CCE).

For the PoUS – Phase 2 project, its central operation depends on national deployments. The project is

on schedule from a central customs perspective, however, there are important delays in the availability

of the National Maritime Single Windows by Member States’ maritime authorities as set out in the

communication from the Commission of 22.10.2024 presenting the 2024 update of the Multi-Annual

Implementation Plan for the establishment of a European Maritime Single Window environment

(C/2024/6300). In line with the derogation decision granted, the Member States are required to report

on the progress in providing the interface between the PoUS system as referred to in Implementing

Decision (EU) 2023/2879 and the Maritime National Single Window as provided for in Regulation (EU)

2019/1239, every four months from 15 August 2025, by the 15th day following the fourth month. The

Commission has reached out to the customs administrations in the meetings of the Electronic Customs

Coordination Group (ECCG) and Customs Business Group (CBG) to work in close collaboration with

the maritime authorities to bring in their expertise for the implementation.

Further deployments were expected in 2025 for NCTS - Phase 6 as rail and road transport operators

were expected to comply with the new EU customs security requirements from 1 September 2025. As

for the reasons explained in section 3.7.2, 4.2 and 4.5.2, this date has been extended to 1 June 2026 for

NCTS – Phase 6. In line with the derogation decision granted for NCTS – Phase 6, the Member States

are required to report monthly to the European Commission on progress made in developing the

interconnection provided for in Commission Implementing Decision (EU) 2023/2879. NCTS – Phase 6

is a major step toward a more harmonised, data-driven transit environment across Europe — but the

transition is uneven. Some traders will benefit quickly from streamlined filings, while others must

continue handling separate transit and security declarations. During the transition, for multimodal or

multi-country shipments, filing rules may vary between the country of departure, transit, and destination.

Forward looking, it is expected that by mid 2026 the transition is finished and all Member States will be

in NCTS – Phase 6. Meanwhile the Member States and economic operators should prepare for and

ensure technical readiness for NCTS – Phase 6 to be well positioned to move goods smoothly through

the evolving transit landscape. The Commission will monitor very closely the progress.

As regards the situation of the CCI system, seventeen Member States missed the deployment date for

CCI – Phase 1 of 1 July 2024 set in the UCC WP21 whilst for CCI – Phase 2, nineteen Member States

missed the deadline of 2 June 2025. The delays of Member States combined with the different

approaches to the incremental system development and deployment for CCI (see Figure 6 below on the

20 In the 2023 UCC WP, the end of the deployment window for the core functionalities of the system is envisaged for

01/12/2023, the development of a harmonised interface with the EMCS for 13/02/2024, and the remaining functionalities for

02/12/2024. By 02/12/2024, all Member States and traders should use the AES system with the transition ending on 11/02/2025. 21 In the 2023 UCC WP, the end of the deployment window is envisaged for 01/07/2024.

19

Operational Planning) creates a disbalance between the CCI scope implementation in the Member States

and the requirements from the economic operators from the CCI full implementation.

Figure 6: Operational Planning per Member States’ National Administrations (NAs)

The Commission continued its activities to closely monitor the progress of the national components’

development by the Member States for the CCI project and established a quarterly consolidated

progress report as of Q1 2024. Furthermore, the Commission’s dedicated CCI business team continued

its efforts to address Member States’ questions on import and the simplifications at import such as

centralised clearance. In addition, CCI Customs Business Group meetings were organised to coordinate

amongst others the activities related to the applications for a CCI authorisation, as well as regular

technical meetings on a weekly and bi-weekly basis, and feedback sessions on conformance testing.

E-learning modules and communication materials were published on the Europa website to support the

transition to and the implementation of the new systems. The Commission also issued administrative

letters to the Member States facing delays in the implementation of the CCI project beyond the legal

deadline.

Delays experienced by the Member States impact the progress of the trans-European systems in their

totality which, in turn, have an impact on the activities of the Commission. This requires continuous

investment in resources devoted to conformance testing, coordination, and support activities for the

trans-European projects as well as extended maintenance of central components during transition

periods. It also entails further assistance to Member States and and monitoring of progress.

To sum up, throughout 2025 the Commission has also taken a number of measures, complementary to

the ones identified and carried out at national level by the Member States.

Firstly, the Comissionhas enhanced supervision and monitoring of the UCC digital programme by

increasing the frequency of progress reports and organising bilateral meetings and missions at Director

level with each of the Member States. The implementation of the UCC WP has also been put consistently

on the agenda of the meetings and missions conducted by the Director-General and in plenary high-level

meetings with the Directors-General of the Member States as in the Customs Policy Group and with the

CIO’s of the Member States in the CIO Network. The Member States were encouraged to follow up

closely the progress for the remaining projects and to take mitigating measures with a view of

completing the UCC digital programme by the end of 2025.

The Commission continued using a Multi-Annual Strategic Plan – Customs (MASP-C) dashboard based

on the MASP-C Revision 2023 and the UCC WP 2023 to monitor the progress, project milestones, and

identify delays at an early stage. The dashboard is presented on a quarterly basis to the Member States

in the ECCG which is meeting jointly with the trade community.

20

Secondly, the Commission has continued its reinforced assistance to the Member States for trans-

European systems by adopting an agile and iterative approach to developing and deploying the UCC

electronic systems. This method, which includes prototyping, swift issue resolution, and a balanced

workload for both the Commission and the Member States, enhances system quality and facilitates

tangible progress. This approach has been well-received by the Member States and traders.

Furthermore, the Commission has established a collaborative mechanism among stakeholders from

the outset of the projects to enhance preparatory activities, prevent decision-making difficulties, and

ensure transparency through regular project updates.

The Commission also continued coordinating and monitoring programmes for each of the ongoing

projects related to the trans-European systems ICS2, NCTS, CCI and AES.

Thirdly, the Commission sought Member States’s input through surveys and other means on their

constraints and the needed support to mitigate the risks. The Member States expressed that the bilateral

meetings at Director level and technical dialogue with DG TAXUD had been highly beneficial. The

Commission continued with the exercise to gather the lessons learnt and best practices for the

development of the digital projects. To that end, the survey conducted in 2025 provided this information

and the outcomes were added to section 1 of the Commission Staff Working Document accompanying

this report. Furthermore, several Member States shared their national experiences and practices in the

UCC digital transformation during the high-level Customs Policy Group meeting in July and December

2025 and the CIO Network meeting in November 2025.

Fourthly, in accordance with EU’s enforcement strategy, the Commission has also engaged in formal

correspondence with the Member States facing delays in implementing digital systems. The

Commission decided to pursue legal action against Member States for failing to comply with their

obligations under UCC and the UCC WP. Infringement procedures against 14 Member States (AT, BE,

CZ, CY, DK, FR, GR, IE, IT, MT, SK, SI, PT, RO) were opened in May22, June23 and July24 of 2025 for

failing to meet their obligations to deploy the system for Temporary Storage for Air transport (TS Air),

the National Import System (NIS), the Automated Export System (AES) and for failing to meet their

obligations on customs data transmission to the Surveillance system (SURV3).

Looking back at the overall experiences of the digital transition and implementation of the UCC over a

period of 10 years, the Member States’ feedback was asked during a dedicated CIO meeting on the

greatest challenges during the UCC digital implementation. The responses showed a clear pattern: the

three most significant difficulties were, by a considerable margin, (1) governance structures

enabling timely decision-making, (2) sustaining the engagement of stakeholders, and (3) defining

22 Letters of formal notice (LFN) were sent to Czechia (INFR(2025)2017), Denmark (INFR(2025)2018), Greece

(INFR(2025)2019), Austria (INFR(2025)2015), Romania (INFR(2025)2020), and Slovakia (INFR(2025)2021) for failing to

deploy the electronic systems for Temporary Storage for air transport and, in some cases, the National Import System, by the

31 December 2023 deadline. Additionally, Denmark (INFR(2025)2011), France (INFR(2025)2012), Cyprus

(INFR(2025)2010), Austria (INFR(2025)2007), Portugal (INFR(2025)2013), and Romania (INFR(2025)2014) were sent LFN

for failing to transmit complete customs data to the Commission through SURV3.

https://ec.europa.eu/commission/presscorner/detail/en/inf_25_982#_blank

23 Infringement procedures were initiated against Portugal (INFR(2025)2064) and Belgium (INFR(2025)2016) for non-

deployment of the Temporary Storage system for air transport, and in Portugal's case, also for the National Import System.

Additionally, Letter of formal notice (LFN) was sent to Belgium (INFR(2025)2009) for failing to transmit complete customs

data to the Commission through the SURV3 system. https://ec.europa.eu/commission/presscorner/detail/en/inf_25_1241

24 The Commission issued letters of formal notice (LFN) to France (INFR(2025)2060) and Cyprus (INFR(2025)2061) for non-

deployment of the Temporary Storage and National Import System, and in France's case, also for the Automated Export System.

Furthermore, Czechia (INFR(2025)2054), Ireland (INFR(2025)2055), Italy (INFR(2025)2056), Malta (INFR(2025)2057),

Slovenia (INFR(2025)2059), and Slovakia (INFR(2025)2058) were cited for failing to transmit complete customs data to the

Commission through the SURV3 system https://ec.europa.eu/commission/presscorner/detail/en/inf_25_1628

21

and maintaining a clear scope. The complexity of national governance arrangements has, in certain

cases, created a diffusion of responsibility. In large-scale digital transformation programmes such as the

UCC, diffuse accountability translates directly into delivery risk. The Commission’s experience has

shown that delivery accelerates only when clear high-level ownership, steering and central coordination

are established at national level, progress has been markedly faster and more predictable.

EN EN

EUROPEAN COMMISSION

Brussels, 13.7.2026 SWD(2026) 180 final

COMMISSION STAFF WORKING DOCUMENT

Accompanying the

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND

THE COUNCIL

pursuant to Article 278a of the Union Customs Code, on progress in developing the

electronic systems provided for under the Code

{COM(2026) 362 final}

1

Table of Contents

1. Introduction ......................................................................................................................................... 5

1.1 Background ............................................................................................................................... 6

1.2 Lessons Learnt and Support from the Commission ................................................................... 7

1.3 Structure of the document ......................................................................................................... 8

2. Completed Projects ............................................................................................................................. 9

2.1 UCC Registered Exporter System (REX) ............................................................................... 10

2.2 UCC Customs Decisions ......................................................................................................... 11

2.3 UCC Direct Trader Access to the European Information Systems (UUM&DS) .................... 12

2.4 UCC Economic Operator Registration and Identification System Upgrade (EORI2) ............ 13

2.5 UCC Surveillance 3 (SURV3) ................................................................................................. 14

2.6 UCC Binding Tariff Information (BTI) .................................................................................. 16

2.7 UCC Authorised EOs (AEO) Upgrade .................................................................................... 17

2.8 UCC Information Sheets (INF) for Special Procedures .......................................................... 18

2.9 UCC Import Control System 2 (ICS2) – Release 1 & 2 .......................................................... 19

2.10 UCC Guarantee Management (GUM) – Component 1 ......................................................... 20

2.11 UCC Proof of Union Status (PoUS) – Phase 1 ...................................................................... 21

2.12 UCC New Computerised Transit System (NCTS) Upgrade – Component 1 ........................ 23

3. Ongoing Projects ............................................................................................................................... 24

3.1 UCC Notification of Arrival (AN), Presentation Notification (PN) and Temporary Storage (TS)

........................................................................................................................................... 25

3.2 UCC National Import System (NIS) Upgrade ......................................................................... 47

3.3 UCC Special Procedures – Component 1 (SP EXP) ............................................................... 53

3.4 UCC Special Procedures – Component 2 (SP IMP) ................................................................ 58

3.5 UCC Guarantee Management (GUM) – Component 2 ........................................................... 63

3.6 UCC Centralised Clearance for Import (CCI) ......................................................................... 68

3.7 UCC New Computerised Transit System (NCTS) Upgrade – Component 2 .......................... 79

3.8 UCC Automated Export System (AES) .................................................................................. 86

3.9 UCC Import Control System 2 (ICS2) – Release 3 ............................................................... 101

3.10 UCC Proof of Union Status (PoUS) – Phase 2 .................................................................... 109

4. Annex 1 – Planning Overview – UCC Work Programme Projects ................................................. 111

5. Annex 2 – Acronyms, Abbreviations & Key Terms ....................................................................... 112

6. Annex 3 – Definition of formats, legal base and legal deadline for Surveillance3 ......................... 113

2

Table of Figures

Figure 1: Overview of completed projects .............................................................................................. 9

Figure 2: Statistical information – REX ................................................................................................ 10

Figure 3: Statistical information – CDS ................................................................................................ 11

Figure 4: Statistical information – UUM&DS ...................................................................................... 12

Figure 5: Statistical information – EORI2 ............................................................................................. 13

Figure 6 : Statistical information – SURV3 .......................................................................................... 15

Figure 7: Statistical information – BTI ................................................................................................. 16

Figure 8: Statistical information – AEO upgrade .................................................................................. 17

Figure 9: Statistical information – INF for SP ...................................................................................... 18

Figure 10: Statistical information – ICS2 – Release 1 and 2 ................................................................. 19

Figure 11: Statistical information – PoUS – Phase 1 ............................................................................ 22

Figure 12: Overview of projects to be completed by the end of 2025 .................................................. 24

Figure 13: Project progress and status per milestone – AN .................................................................. 28

Figure 14: Project progress and status per milestone – PN ................................................................... 31

Figure 15: Project progress and status per milestone – TS .................................................................... 35

Figure 16: Actual/Planned dates per milestone – AN – Air transport ................................................... 37

Figure 17: Actual/Planned dates per milestone – AN – Maritime transport ......................................... 38

Figure 18: Actual/Planned dates per milestone – PN – Air transport.................................................... 40

Figure 19: Actual/Planned dates per milestone – PN – Maritime transport .......................................... 41

Figure 20: Actual/Planned dates per milestone – PN – Other modes of transport ................................ 42

Figure 21: Actual/Planned dates per milestone – TS – Air transport .................................................... 44

Figure 22: Actual/Planned dates per milestone – TS – Maritimes transport ......................................... 45

Figure 23: Actual/Planned dates per milestone – TS – Other modes of transport ................................ 46

Figure 24: Project progress and status per milestone – NIS Upgrade ................................................... 50

Figure 25: Actual/Planned dates per milestone – NIS Upgrade ............................................................ 52

Figure 26: Project progress and status per milestone – SP EXP ........................................................... 55

Figure 27: Actual/Planned dates per milestone – SP EXP .................................................................... 57

Figure 28: Project progress and status per milestone – SP IMP ............................................................ 60

Figure 29: Actual/Planned dates per milestone – SP IMP ..................................................................... 62

Figure 30: Project progress and status per milestone – GUM-C2 ......................................................... 65

Figure 31: Actual/Planned dates per milestone – GUM-C2 .................................................................. 67

Figure 32: Project progress and status per milestone – CCI-P1 ............................................................ 72

Figure 33: Project progress and status per milestone – CCI-P2 ............................................................ 75

Figure 34: Actual/Planned dates per milestone – CCI-P1 ..................................................................... 77

Figure 35: Actual/Planned dates per milestone – CCI-P2 ..................................................................... 78

Figure 36: NCTS-P6 timeline ................................................................................................................ 79

3

Figure 37: Project progress and status per milestone – NCTS-P6 ........................................................ 83

Figure 38: Actual/Planned dates per milestone – NCTS-P6 ................................................................. 85

Figure 39: Updated AES-C1 timeline ................................................................................................... 87

Figure 40: AES-C1 Member States entry into operations as of September 2025 ................................. 90

Figure 41: Project progress and status per milestone – AES-C1 ........................................................... 93

Figure 42: Project progress and status per milestone – AES-C2 ........................................................... 96

Figure 43: Actual/Planned dates per milestone – AES-C1 .................................................................... 99

Figure 44: Actual/Planned dates per milestone – AES-C2 .................................................................. 100

Figure 45: Project progress and status per milestone – ICS2-R3 ........................................................ 105

Figure 46: Actual/Planned dates per milestone – ICS2-R3 ................................................................. 108

Figure 47: Actual/Planned dates per milestone – PoUS-P2 ................................................................ 110

Figure 48: Planning Overview – UCC WP Projects ........................................................................... 111

Table of Tables

Table 1: Comparison of Planned and Actual Dates – REX-R1 ............................................................. 10

Table 2: Comparison of Planned and Actual Dates – CDS ................................................................... 11

Table 3: Comparison of Planned and Actual Dates – UUM&DS ......................................................... 12

Table 4: Comparison of Planned and Actual Dates – EORI2 ............................................................... 13

Table 5: Comparison of Planned and Actual Dates – SURV3 .............................................................. 15

Table 6: Comparison of Planned and Actual Dates – BTI .................................................................... 16

Table 7: Comparison of Planned and Actual Dates – AEO upgrade ..................................................... 17

Table 8: Comparison of Planned and Actual Dates – INF for SP ......................................................... 18

Table 9: Comparison of Planned and Actual Dates – ICS2 – Release 1 and 2 ..................................... 19

Table 10: Comparison of Planned and Actual Dates – GUM-C1 ......................................................... 20

Table 11: Comparison of Planned and Actual Dates – PoUS-P1 .......................................................... 22

Table 12:Comparison of Planned and Actual Dates – NCTS-P5 .......................................................... 23

Table 13: Detailed responses from Member States – AN ..................................................................... 28

Table 14: Detailed responses from Member States – PN ...................................................................... 31

Table 15: Detailed responses from Member States – TS ...................................................................... 34

Table 16: Detailed responses from Member States – NIS Upgrade ...................................................... 50

Table 17: Detailed responses from Member States – SP EXP .............................................................. 54

Table 18: Detailed responses from Member States – SP IMP .............................................................. 60

Table 19: Detailed responses from Member States – GUM-C2 ............................................................ 65

Table 20: Detailed responses from Member States – CCI-P1 ............................................................... 72

Table 21: Detailed responses from Member States – CCI-P2 ............................................................... 75

Table 22: Detailed responses from Member States – NCTS-P6 ........................................................... 83

Table 23: Detailed responses from Member States – AES-C1 ............................................................. 93

4

Table 24: Detailed responses from Member States – AES-C2 ............................................................. 95

Table 25: Detailed responses from Member States – ICS2-R3 ........................................................... 104

Table 26: Detailed responses from Member States – PoUS-P2 .......................................................... 110

Table 27: Abbreviations and Acronyms .............................................................................................. 113

Table 28: Definition of formats, legal base and legal deadline – SURV3 .......................................... 114

5

1. INTRODUCTION

The Union Customs Code (UCC) requires the European Commission and the Member States to upgrade

some existing electronic systems and introduce a number of new systems for the completion of a modern

and digital environment of customs formalities. In total, the UCC requires the upgrading or creation of

fourteen trans-European systems and three national systems.

The UCC entered into force on 1 May 2016. Different completion deadlines were scheduled for the end

of 2020, 2022, or 2025, depending on the system.

In view of the reporting requirement established by Article 278(a) of the Regulation (EU) 2019/632

amending Regulation (EU) 2013/952, the Commission1 is committed to provide an annual report to the

European Parliament and the Council on the progress in developing the electronic systems of the UCC.

The report assesses the progress of the Commission and the Member States in developing each of the

electronic systems, taking particular note of the following milestones:

(a) The date of publication of the technical specifications for the external communication2 of the

electronic systems;

(b) The period of conformance testing with Economic Operators (EOs);

(c) The expected and actual dates of deployment of the electronic systems.

The legal deadlines for finalising the technical specifications and for deploying the electronic systems

are laid down in the UCC Work Programme (UCC WP)3. The detailed planning per project, containing

additional milestones such as the business case, business process modelling, Vision Document (VIS),

and conformance testing are defined in the Multi-Annual Strategic Plan for Customs (MASP-C)4.

The first, second, third, fourth, fifth and sixth UCC Annual Progress Report 5 were published on

13/12/2019, 14/12/2020, 14/12/2021, 10/02/2023, 09/09/2024, and 02/10/2025 respectively. Details of

the completed projects are limited in this report; however, additional information can be found in the

previous year’s reports.

1 In the context of this report, ‘the Commission’ refers to the European Commission.

2 External communication with the EOs.

3 Commission Implementing Decision (EU) 2023/2879 of 15 December 2023 establishing the Work Programme

relating to the development and deployment for the electronic systems provided for in the Union Customs Code,

OJ L, 2023/8568, 22.12.2023, https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX%3A32023D2879.

4 Electronic Customs Multi-Annual Strategic Plan for Customs 2023 Revision, Ref. Ares(2023)8102089,

28.11.2023, https://taxation-customs.ec.europa.eu/system/files/2023-12/000.%20MASP-

C_Rev.%202023_Main%20Body_v1.0.pdf.

5 Report from the Commission to the European Parliament and the Council:

2019:https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52019DC0629&qid=1747132035353;

2020: https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX:52020DC0806;

2021: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:52021DC0791;

2022: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52023DC0068;

2023: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52024DC0395;

2024: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52025DC0579

6

In preparation for this year’s UCC Annual Progress Report, the Commission continued with the

methodology used in previous years, gathering information on the UCC projects state of play from the

Member States and the Project Managers in Directorate-General for Taxation and Customs Union (DG

TAXUD).

The main outcomes of the progress reporting exercise for 2025 are included in this Commission Staff

Working Document. Reporting information that summarises the current project status, key risks, and

mitigating actions is found in the Report from the Commission to the European Parliament and the

Council pursuant to Article 278a of the UCC, on progress in developing the electronic systems provided

for under the Code.

1.1 BACKGROUND

To support the electronic transition process towards a fully digital customs environment, the UCC WP

outlines seventeen electronic systems divided into three categories:

i) Eleven central trans-European systems to be developed or upgraded by the Commission

(often also requiring developments or upgrades of the national systems by the Member States);

ii) Three decentralised trans-European systems that have to be developed or upgraded by the

Commission, but have a major national component to be implemented by the Member States,

and;

iii) Three national systems that have to be developed or upgraded exclusively by the Member

States.

The UCC WP and MASP-C set the baseline milestones for each electronic system, and this document

provides progress updates regarding their advancement. For this purpose, the Commission oversaw the

collection of additional reporting information through the following sources:

(1) National Planning that the Member States are required to provide bi-annually (January and June):

The information gathered by the Member States’ customs authorities consists of detailed national project

plans that include concrete dates, status, and progress of the milestones set in the UCC WP.

(2) EU survey launched in February 20256 amongst the Member States to capture the progress:

The information gathered from the survey consists of qualitative comments regarding the assessment of

risk, delays, and reasons for any such delays as well as the mitigating measures planned and/or taken in

relation to the projects listed in the UCC WP. Finally, the Member States also provided information on

the lessons learnt during the development of the projects.

(3) the projects’ state of play provided by the Project Managers in DG TAXUD.

(4) bilateral high-level meetings between DG TAXUD and the Member States Customs IT Directorates

on the state of play of the UCC IT Implementation:

DG TAXUD conducted bilateral high-level meetings with Member States Customs IT Directorates,

focusing on having a conversation with each Member State to gain the full picture of their status and to

6 The information was collected between February 2025 and May 2025.

This annual report reflects the progress status achieved at the time of writing, until 30 June 2025,

with more recent updates included in several cases. More detailed elements of the state of play,

including progress by 31 December 2025, are presented in the Annual Progress Report 2025 and in

Annex 1 to this Staff Working Document.

7

see what can be done to support them in their work, especially in light of the upcoming deadlines for

several projects.

(5) outputs from the trans-European coordination and monitoring programmes:

In the framework of the Coordination Programmes, specific information was gathered from the more

detailed project reporting and monitoring programmes in place since 2020 for the core decentralised

trans-European systems in the area of transit, export and imports.

The progress information has been collected, analysed, and reported in this accompanying Commission

Staff Working Document, which presents the detailed overview of the progress of the various individual

projects as follows:

• For the trans-European systems, the analysis and reporting refer to the Commission’s activities

only when it is central, while for the systems that involve national input, and even in some cases

national components, the analysis refers to both the Member States’ and Commission’s

activities;

• For the national systems, only Member States’ activities are reported.

The UCC is scheduled to conclude at the end of 2025. As a result, all related projects must be completed

and fully operational by the end of the year to ensure compliance with the established legal framework.

In view of all this, close and continuous communication has been maintained with the Member States

to regularly monitor the progress of the UCC projects and to provide the necessary support in order to

meet the deadlines.

1.2 LESSONS LEARNT AND SUPPORT FROM THE COMMISSION

In the EU survey section focused on lessons learnt and support from the Commission, Member States

shared key insights from the implementation of their projects. These reflections offer practical guidance

for enhancing future system development and deployment under the UCC framework.

A commonly cited best practice was the formation of dedicated national project teams with prior UCC

experience, often supported by customs officials embedded in development teams to ensure operational

relevance. Many Member States reported success with Agile and in-house development approaches,

which provided flexibility to adjust timelines, particularly in projects facing evolving requirements or

external dependencies. Phased implementation strategies and early integration testing helped reduce

complexity and manage risks during rollouts. Effective stakeholder engagement emerged as critical.

Close cooperation with national IT teams, software vendors, and traders, along with clear and consistent

communication (e.g. user guides, e-learning materials, and helpdesks), supported smooth transitions and

minimised business disruption.

Key challenges included aligning diverse national IT systems and legacy infrastructure, managing

interdependencies across parallel UCC projects, and adapting to changes in EU technical specifications.

Additional issues involved tight procurement timelines, constrained budgets, and limited technical staff.

Data-related obstacles, such as real-time volume processing, incomplete submissions from EOs, and

cybersecurity concerns, were addressed through frequent monitoring, iterative testing cycles, and

transitional data management plans.

Finally, Member States underlined the importance of the Commission’s support during development

and testing. Regular coordination, including through bilateral exchanges, project group discussions, and

the Electronic Customs Coordination Group (ECCG), was seen as essential to clarifying expectations

and ensuring alignment throughout implementation.

8

1.3 STRUCTURE OF THE DOCUMENT

The report is structured as follows:

• Section 1: Introduction.

• Section 2: Completed Projects.

• Section 3: Ongoing Projects.

9

2. COMPLETED PROJECTS

Figure 1 provides the overview of the UCC projects that have been completed:

Figure 1: Overview of completed projects

10

2.1 UCC REGISTERED EXPORTER SYSTEM (REX)

Deployment 1 January 2017

The UCC Registered Exporter System (REX) is a trans-European system that contains information both

on Registered Exporters established in Generalised Scheme of Preferences (GSP) countries7 and on EU

EOs in partner countries CH, NO, and TR exporting to GSP countries and certain other countries. The

main purpose of the system is to replace the paper-based certification process by an IT-supported self-

certification process. The system includes a central database that contains the registered exporters and

provides the Member States with the opportunity to enhance their national systems with an automated

verification of REX members.

There were three releases planned. REX – Release 1 (REX-R1) was the only release covered in the

scope of the UCC WP. No risks were identified during the implementation of REX-R18 and the project

was successfully completed on 1 January 2017.

Some statistical information on the use of the REX system since operations – situation as of 1 May 2025:

Active REX registrations9

84,229 117,30210

Non-EU countries11 (REX BC) module Member States (REX MS) module

Applications submitted in the REX TP by EU Traders

12,911

Applications

Figure 2: Statistical information – REX

2.1.1 Overview of Project Progress

Table 1 compares the actual dates to those set in the UCC WP. Despite there being a slight delay in the

finalisation of the technical specifications, REX-R1 was deployed on time.

Table 1: Comparison of Planned and Actual Dates – REX-R1

7 Countries benefiting from the EU GSP that provides preferential access to the EU market.

8 For the scope of EU GSP, in parallel with the GSP scheme for of CH, and NO as partner countries.

9 Aggregated information from 01/01/2017 until 01/05/2025.

10 It includes 993 registrations from Partner Countries CH, NO, and TR, as well as AD and SM.

11 Beneficiary countries of the EU, Overseas Countries and Territories, as well as CH GSPs, NO GSPs, TR GSPs.

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

31/03/2015 30/06/2015 31/12/2016 01/01/2017 01/01/2017

Technical Specifications Deployment

11

2.2 UCC CUSTOMS DECISIONS

Deployment 2 October 2017

The UCC Customs Decisions System (CDS) is designed to achieve harmonisation of the processes

relating to the application for a customs decision, the decision taking, and the decision management.

This harmonisation is put into practice via the standardisation and electronic management of the

application and decision/authorisation data across the Union. The system covers all applications and

decisions that may have an impact/are valid in more than one Member State. The Member States also

have the right to use CDS to manage their national customs decisions if they wish to do so. The project

was fully deployed on 2 October 2017.

Some statistical information on the use of CDS – situation as of 15 May 2025:

CDS Application and Decision Statistics

2023 2024 202512

Number of applications submitted 9,779 12,728 5,620

Average number of applications per

working day 44 58 69

Number of decisions taken 6,748 9,345 4,082

Figure 3: Statistical information – CDS

2.2.1 Overview of Project Progress

Table 2 highlights that there were no divergences in the planning compared to the dates set in the UCC

WP.

Table 2: Comparison of Planned and Actual Dates – CDS

12 Information from 01/01/2025 to 15/05/2025.

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

31/12/2015 31/12/2015 30/09/2017 02/10/2017 02/10/2017

Technical Specifications Deployment

12

2.3 UCC DIRECT TRADER ACCESS TO THE EUROPEAN INFORMATION

SYSTEMS (UUM&DS)

Deployment 2 October 2017

The Direct Trader Access to the European Information Systems comprises of Uniform User

Management and Digital Signature (UUM&DS) components. The system aims to provide a service for

user-to-system interfaces targeted to the electronic customs systems provided for in the UCC. In essence,

the UUM&DS system facilitates a direct and EU harmonised trader access to the customs systems as

stipulated in the UCC.

The first deployment of the project was completed and implemented together with CDS on 2 October

2017, as agreed in the context of the UCC WP. The system was also incorporated into other electronic

projects, such as the UCC Binding Tariff Information (BTI), the UCC Authorised Economic Operators

(AEO) and the Information Sheets (INF) system for Special Procedures (SP). The project further

evolved to include system-to-system interfaces in view of the Import Control System 2 (ICS2)

deployment and to cover the needs of other UCC and non-UCC projects, such as for the Proof of Union

Status (PoUS), the Carbon Border Adjustment Mechanism (CBAM) and the Central Electronic System

of Payment information (CESOP).

Some statistical information13 on the use of the UUM&DS system – situation until March 2025:

Number of Successful requests Systems using UMM&DS

1,882,931

System % of Requests

ICS2 35.40%

EUCTP 35.02%

CBAM 16.70%

CD 9.18%

UUM&DS-ADM-EXT 2.74%

CESOP (Taxation) 0.96%

Average monthly availability

of UUM&DS

99.94%

Figure 4: Statistical information – UUM&DS

2.3.1 Overview of Project Progress

Table 3 highlights that there were no divergences in the planning compared to the dates set in the UCC

WP.

Table 3: Comparison of Planned and Actual Dates – UUM&DS

13 All information in the figure below is from May 2024 until March 2025.

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

31/12/2015 30/09/2015 30/09/2017 02/10/2017 02/10/2017

Technical Specifications Deployment

13

2.4 UCC ECONOMIC OPERATOR REGISTRATION AND IDENTIFICATION

SYSTEM UPGRADE (EORI2)

Deployment 5 March 2018

This system upgrade provided minor changes to the existing trans-European Economic Operator

Registration and Identification (EORI) system. These changes enabled the registration and identification

of EOs of the Union as well as third-country operators and persons apart from EOs. The Economic

Operator Registration and Identification upgrade (EORI2) system has been in operation since 5 March

2018.

Some statistical information on the use of the EORI2 system – situation until 31 March 2025:

EORI2 Records

Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025

Total Valid Records 8,786,959 8,907,182 8,896,229 8,835,083 8,962,947 9,069,791

New Valid Records 161,941 158,394 149,655 141,811 155,366 157,529

Deleted Records 1,144 10,729 1,909 2,278 35,460 49,571

Figure 5: Statistical information – EORI2

2.4.1 Overview of Project Progress

Table 4 compares the actual dates to those set in the UCC WP. Despite there being a slight delay in the

finalisation of the technical specifications, EORI2 was deployed on time.

Table 4: Comparison of Planned and Actual Dates – EORI2

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

30/06/2016 31/07/2016 28/02/2018 05/03/2018 05/03/2018

Technical Specifications Deployment

14

2.5 UCC SURVEILLANCE 3 (SURV3)

Deployment 1 October 2018

The Surveillance 3 system (SURV3) introduces an upgrade to the standard exchange of information in

the earlier Surveillance 2 system (SURV2) to align the system with UCC requirements. This database

records and centralises all EU trade data (imports for free circulation and exports) that national customs

authorities provide on a daily basis. The upgrade implements electronic data-processing techniques and

establishes adequate functionalities needed for processing and analysing the full surveillance dataset

obtained from Member States. The new system will improve the customs risk analysis, the fight against

fraud, market analysis, post-clearance controls and statistical analysis.

The system was successfully deployed on 1 October 2018, with all the data being gathered in different

formats via Surveillance Recap. Additionally, all national systems needed to be fully aligned to the UCC

by 31/12/2022 (legal deadline for all Member States), though extended until 31/12/2023 for those

Member States having been granted a derogation, thereby enabling the system to operate at its full

potential14.

An emphasis should be made on the need to extend the use of the system, given that for those Member

States who are going to be delayed or partially delayed for the National Import System (NIS) even

beyond the derogation date, it will have a direct consequence on the collection of the data via

Surveillance Recap and on the functioning of the reports of the SURV3 system. Therefore, the system

will have to be prolonged in use until all Member States are on board. The collection of all the required

data from all Member States is essential not only for SURV3 but also for other projects such as for

CBAM.

Some statistical information on the use of Surveillance data records received from January 2025 until

June 2025 by format and Member State1516:

14 Please refer to section 3 for more detailed information.

15 See Annexe 3 Definition of formats, legal base and legal deadline for a more detailed description.

16 0.00% represent numbers bellow two decimal point but with reception of data

15

Figure 6 : Statistical information – SURV3

2.5.1 Overview of Project Progress

Table 5 highlights that there were no divergences in the planning compared to the dates set in the UCC

WP.

Table 5: Comparison of Planned and Actual Dates – SURV3

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

30/09/2016 30/09/2016 30/09/2018 01/10/2018 01/10/2018

Technical Specifications Deployment

Use of Surveillance data records

MS

Import Export

CCIP nUCC Postal UCC

Full

UCC

reduced CCIP nUCC

UCC

Full

UCC

reduced

AT 100.00% 99.99% 0.01%

BE 59.79% 40.21% 0.08% 99.92%

BG 99.08% 0.92% 100.00%

CY 99.99% 0.01% 0.01% 99.99%

CZ 100.00% 100.00%

DE 100.00% 100.00%

DK 100.00% 0.00% 0.06% 99.94%

EE 100.00% 100.00% 0.00%

ES 100.00% 0.01% 99.99%

FI 100.00% 0.00% 0.11% 99.89%

FR 98.59% 1.41% 100.00%

GR 100.00% 100.00%

HR 0.01% 97.71% 2.28% 0.00% 100.00%

HU 99.28% 0.72% 28.90% 71.10%

IE 100.00% 100.00%

IT 99.79% 0.21% 99.82% 0.18%

LT 0.28% 99.72% 100.00%

LU 100.00% 100.00%

LV 98.54% 1.39% 0.07% 100.00% 0.00%

MT 100.00% 100.00%

NL 98.24% 1.76% 100.00% 0.00%

PL 0.00% 98.77% 1.08% 0.15% 0.05% 99.95%

PT 100.00% 100.00%

RO 100.00% 0.00% 100.00%

SE 100.00% 23.85% 76.15%

SI 0.00% 100.00% 0.01% 99.99%

SK 100.00% 100.00%

XI 100.00% 100.00%

16

2.6 UCC BINDING TARIFF INFORMATION (BTI)

Deployment Phase 1 – Step 1 1 March 2017

Deployment Phase 1 – Step 2 2 October 2017

Deployment Phase 2 1 October 2019

The project for a UCC Binding Tariff Information (BTI) system aims to upgrade the existing trans-

European Binding Tariff Information (EBTI-3) database containing all BTI issued by customs

authorities of Member States. The customs authorities concerned are responsible for recording their

decisions in the BTI database. EOs apply for binding tariff decisions to ensure legal certainty when

classifying goods that it imports or exports from the EU.

Concerning the status of the project, the first phase was completed on 2 October 2017 and the second

phase on 1 October 2019. The integration of the system with the European Union Customs Trader Portal

(EU CTP) was also completed on 1 October 2019. Additionally, the Trader Portal (TP) (central EU or

national) is used by all traders across all Member States, and all BTI applications and decisions are

transmitted electronically.

Some statistical information on the use of the BTI system – situation until 19 May 2025:

BTI applications submitted by

EOs17

BTI decisions issued by

custom authorities18 Digitalisation Progress

242,893

47,075 via the EU TP

226,998

8 processes digitalised

(including 20 sub-processes) 195,818 via the national TP

Figure 7: Statistical information – BTI

2.6.1 Overview of Project Progress

Table 6 compares the actual dates to those set in the UCC WP. Despite there being a slight delay of the

technical specifications for Step 2, all phases were deployed on time.

Table 6: Comparison of Planned and Actual Dates – BTI

17 Aggregated information from 01/10/2019 until 19/05/2025.

18 Aggregated information from 01/10/2019 until 19/05/2025.

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

30/06/2016 10/06/2016 21/01/2017 01/03/2017 01/03/2017

30/06/2016 02/09/2016 25/02/2017 02/10/2017 02/10/2017

30/06/2018 30/06/2018 01/07/2019 01/10/2019 01/10/2019

Technical Specifications Deployment

17

2.7 UCC AUTHORISED EOS (AEO) UPGRADE

Deployment Phase 1 – Part 1 5 March 2018

Deployment Phase 1 – Part 2 1 October 2019

Deployment Phase 2 16 December 2019

Following the legal changes adopted in the UCC, the AEO upgrade aims to enhance the process of

applications and authorisations for the AEO status. The project consisted of two phases. In Phase 1,

significant improvements were made to the existing AEO system, in light of the harmonisation of the

decision-taking procedure for customs. Phase 2 focused on implementing an electronic formto provide

a harmonised interface for EOs to submit their AEO applications and receive their AEO decisions

electronically.

Some statistical information on the use of the AEO system – situation until 31 March 2025:

AEO performance indicators

Q4 2024 Q1 2025

AEO

Applications

Submitted 105 97

New 158 121

AEO

Authorisations

New 192 170

Revoked 134 146

Figure 8: Statistical information – AEO upgrade

2.7.1 Overview of Project Progress

Table 7 highlights that there were no divergences in the planning compared to the dates set in the UCC

WP.

Table 7: Comparison of Planned and Actual Dates – AEO upgrade

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

31/03/2016 31/03/2016 28/02/2018 05/03/2018 05/03/2018

31/12/2018 31/12/2018 29/07/2019 01/10/2019 01/10/2019

31/12/2018 31/12/2018 06/11/2019 16/12/2019 16/12/2019

Technical Specifications Deployment

18

2.8 UCC INFORMATION SHEETS (INF) FOR SPECIAL PROCEDURES

Deployment 1 June 2020

The aim of the Information Sheets (INF) for the SP project is to develop a new trans-European system

to support and streamline the data management processes and the electronic handling of data in the

domain of SP. This harmonised the approach for the efficient management of inward and outward

processing procedures and improved the monitoring and control amongst customs offices.

The INF central system was successfully deployed on 1 June 2020, and by October 2020, all Member

States were actively using the system.

The INF Specific TP component was also successfully integrated into the EU CTP and deployed on 1

June 2020. The EU CTP is the single portal at Union level to provide traders unique access to a number

of centralised trans-European systems (e.g. EBTI, AEO, and INF).

Currently a system-to-system interface between the INF central system and national declaration systems

is being developed to automate the input and facilitate the processing of INF relevant data.

Some statistical information on the use of the INF for SP system – situation until 15 May 2025:

INF requests created

by EOs19

INFs treated and

processed by authorities20

Averaged number of processed INF

per working day

104,190 95,837

2020 2024/202521

48 96

Figure 9: Statistical information – INF for SP

2.8.1 Overview of Project Progress

Table 8 highlights that there were no divergences in the planning compared to the dates set in the UCC

WP.

Table 8: Comparison of Planned and Actual Dates – INF for SP

19 Aggregated information from June 2020 until May 2025.

20 Aggregated information from June 2020 until May 2025.

21 Information from 16/05/2024 until 15/05/2025.

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

30/06/2018 30/06/2018 29/05/2020 01/06/2020 01/06/2020

Technical Specifications Deployment

19

2.9 UCC IMPORT CONTROL SYSTEM 2 (ICS2) – RELEASE 1 & 2

Deployment ICS2-R1 15 March 2021

Deployment ICS2-R2 1 March 2023

The goal of the UCC Import Control System 2 (ICS2) programme is to strengthen the Safety and

Security of the supply chain for goods moved via all modes of transport. The aim is to do so through

better targeted risk-based controls of EU customs authorities on improved Entry Summary Declaration

(ENS) data quality, data filing, data availability and data sharing, and through real-time collaborative

risk analysis and coordinated Safety and Security controls at the EU entry points. The main purpose of

the system is to implement the new requirements resulting from the UCC and strategic objectives

endorsed by the Member States in the risk management strategy and action plan of 2014. In terms of

planning, the programme will be implemented in three releases.

Release 1 (ICS2-R1) covers the obligation on the relevant EOs (postal operators and express carriers in

air transport) to provide the minimum data (i.e., ENS pre-loading dataset). The cut-off date for ICS2-R1

related operations in production was on 19 April 2024.

Release 2 (ICS2-R2) covers the implementation of further ENS obligations and related business and

risk management processes for all the goods in full air (postal, express, general cargo) traffic. The ICS2-

R2 system was deployed and became operational on 1 March 2023, as originally planned and is fully

operational.

For Release 3 (ICS2-R3), please refer to Section 3.9.

Some statistical information on the use of the ICS2 Release 1 and 2 – situation until 16 May 2025:

ENS filing messages

Period Release 1 Release 2 Total

01/03/21 – 31/12/21 98,369,662 - 98,369,662

01/01/22 – 31/12/22 293,101,713 - 293,101,713

01/01/23 – 31/12/23 214,849,041 108,269,533 323,118,574

01/01/24 – 31/12/24 40,408 373,503,457 373,543,865

01/01/25 – 16/05/25 - 137,402,173 137,402,173

Total 606,360,824 619,175,163 1,225,535,987

Figure 10: Statistical information – ICS2 – Release 1 and 2

2.9.1 Overview of Project Progress

Table 9 highlights that there were no divergences in the planning compared to the dates set in the UCC

WP.

Table 9: Comparison of Planned and Actual Dates – ICS2 – Release 1 and 2

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

30/06/2018 01/09/2021 05/09/2021 15/03/2021 15/03/2021

30/06/2018 12/11/2019 N/A 01/03/2023 01/03/2023

Technical Specifications Deployment

20

2.10 UCC GUARANTEE MANAGEMENT (GUM) – COMPONENT 1

Deployment 11 March 2024

The UCC Guarantee Management (GUM) project assures the effective and efficient management of the

different types of guarantees. A guarantee is the financial cover for customs duties and other charges.

The UCC GUM system is comprised of two components.

Component 1 (GUM-C1) enhances the granting and the management of authorisations for

comprehensive guarantees that may be used in more than one Member State. It was implemented in the

UCC CDS and will interface with a national component (GUM-C2) for the monitoring of the reference

amount. Transit guarantees monitoring is an exception to the above and it is handled as part of the New

Computerised Transit System (NCTS) project. GUM C1 became operational in March 2024 and the

Member States had until 2 June 2025 to deploy their GUM-C2 system.

For Component 2 (GUM-C2), please refer to Section 3.5.

2.10.1 Overview of Project Progress

Table 10 highlights any known divergences in the planning compared to the dates set in the UCC WP.

Table 10: Comparison of Planned and Actual Dates – GUM-C1

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

30/09/2022 19/09/2022 Not provided 11/03/2024 11/03/2024

Technical Specifications Deployment

21

2.11 UCC PROOF OF UNION STATUS (POUS) – PHASE 1

Deployment 1 March 2024

The UCC Proof of Union Status (PoUS) is a trans-European system designed to allow storage,

management, and retrieval of certain types of documents (e.g., T2L, T2LF, Customs Goods Manifest

[CGM]) that traders provide to prove the Union Status of their goods. To this effect, PoUS includes a

central repository for the storage and exchange of data and documents dealing with PoUS between the

customs authorities across all the Member States. The system is meant to improve the uniformity of the

procedures across the European Union and contribute to the establishment of a more consistent,

harmonised and, thus, simplified process related to customs clearance for Union goods.

The project is divided into two phases. For both Phase 1 and Phase 2, the Member States had the option

of using the central PoUS system or developing their own national application. From all Member States,

only ES and PL chose to develop their own national system.

Phase 1 (PoUS-P1) covers the implementation of the electronic T2L/F data with all the necessary

functionalities. The Technical Systems Specifications (TSS) were completed in Q1 2022 and

conformance testing activities were completed by Q1 2024. ES and PL along with the Commission

reported the PoUS-P1 system deployed on 1 March 2024.

For Phase 2 (PoUS-P2), please refer to Section 3.10.

22

Some statistical information on the use of the PoUS-P1 system – situation until 31 July 2025:

Figure 11: Statistical information – PoUS – Phase 1

2.11.1 Overview of Project Progress

Table 11 highlights any known divergences in the planning compared to the dates set in the UCC WP.

Table 11: Comparison of Planned and Actual Dates – PoUS-P1

22 Total number of Registered Proofs per Member State from 01/03/2024 to 28/02/2025.

23 Total number of Presented Proofs per Member State from 01/03/2024 to 28/02/2025.

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

31/03/2022 31/03/2022 31/03/2024 01/03/2024 01/03/2024

Technical Specifications Deployment

PoUS Registered and Presented Proofs by MS

MS# Registered Proofs22# Presented Proofs23

AT 2589 2

BE 56442 3580

BG 11656 5251

CY 17589 118581

CZ 2921 14

DE 56462 7411

DK 10268 2103

EE 8022 5281

ES 136171 16314

FI 10185 3196

FR 19665 14587

GR 65065 77844

HR 1397 1918

HU 4825 3066

IE 4235 3476

IT 113097 13009

LT 10893 2107

LU 256 0

LV 8168 1288

MT 1782 1151

NL 52223 5106

PL 26974 5681

PT 17424 5730

RO 8996 5550

SE 10390 4144

SI 3342 664

SK 2970 8

XI 1114 30

Grand Total 665121 307093

23

2.12 UCC NEW COMPUTERISED TRANSIT SYSTEM (NCTS) UPGRADE –

COMPONENT 1

Deployment 21 January 2025

This project aimed to align the existing New Computerised Transit System (NCTS) to the UCC legal

provisions. The scope of the project included the alignment of Information Exchanges to UCC data

requirements, the upgrade and development of interfaces with other systems such as the Automated

Export System (AES), in addition to new Safety and Security requirements. The transit system offers

significant benefits and simplifies processes while ensuring continuity with existing systems. This

achievement is the result of close collaboration between national customs authorities, trade associations

and the Commission.

It is important to highlight that the NCTS system specifications developed by the Commission cover the

Information Exchange in the common, national, and external domains. Regarding the message

exchanges on the Common Domain, the NCTS specifications prepared by DG TAXUD are mandatory

for all Common Transit Convention (CTC) contracting parties. In the case of external or national

domains, the common NCTS specifications are strongly recommended, aiming to harmonise the transit

formalities as much as possible among the CTC contracting parties. The UCC Data Annex B and Annex

A3a of the CTC Convention are the binding legal framework for Transit Declarations.

In terms of the planning approach, the project was divided into two components.

Component 1 (NCTS-P5) included steps to upgrade and extend the current NCTS processes in

alignment with the UCC legal provisions, to introduce new processes such as the pre-lodgement of

customs declarations, to provide for the registration of ‘en route’ events, to align Information Exchange

to UCC data requirements and to upgrade and update the development of interfaces with other systems.

The system included some components that were developed centrally, but the main components were

developed at the national level. NCTS-P5 was deployed in two steps: the first related to core

functionalities (operational continuity aligned with UCC) and the second to non-core functionalities

(Pre-Lodgement, Incident ‘en route’ Management, Office of Exit and Export followed by Transit). The

National Administrations had the possibility to deploy both steps at once or to deploy them in sequence.

There are 40 National Administrations currently in operation for NCTS: the 27 Member States, Northern

Ireland under the terms of the Northern Ireland Protocol (NIP), Andorra, San Marino, and the CTC

Countries (Switzerland with Liechtenstein connected, Serbia, North Macedonia, Norway with Iceland

connected, Türkiye, Ukraine, the United Kingdom and Georgia). Georgia acceded to Common Transit

and entered NCTS-P5 operations on 1 February 2025. Montenegro, and Moldova are acceding countries

to the Common Transit Convention at various stages of preparation and aim to go into operation by the

end of 2025.

NCTS-P5 was deployed in line with the following calendar: Core functionalities (Step 1) on 01/12/2023,

none core-functionalities (Step 2) on 02/12/2024. It became fully operational on 21 January 2025, after

the end of transition date. All 40 National Administrations are currently operating in NCTS-P5, while

NCTS-P4 systems will be decommissioned in the coming months.

For Component 2 (NCTS-P6), please refer to Section 3.7.

2.12.1 Overview of Project Progress Table 12 highlights any known divergences in the planning compared to the dates set in the UCC WP.

Table 12:Comparison of Planned and Actual Dates – NCTS-P5

Conformance Testing

Target date

from WP

Actual End

Date Actual End Date

Target date

from WP Actual Date

31/12/2019 31/12/2019 Not finished 21/01/2025 21/01/2025

Technical Specifications Operations

24

3. ONGOING PROJECTS

Figure 1224 25 provides an overview of the deployment windows of the UCC projects that are currently

ongoing:

Figure 12: Overview of projects to be completed by the end of 2025

24 For NIS upgrade and SP IMP projects, where Article 2(4a) of Commission Delegated Regulation (EU)

2015/2446 applies, Member States had until 01/07/2024 to deploy the system.

25 The end of the deployment window for AES-C1 is 02/12/2024, however the end of transition deadline was

changed from 11/02/2025 to 14/12/2025, under Article 56 of the revised IRTA.

25

3.1 UCC NOTIFICATION OF ARRIVAL (AN), PRESENTATION NOTIFICATION

(PN) AND TEMPORARY STORAGE (TS)

The goal of this project is to define the processes at the national level in respect of the Notification of

Arrival (AN), Presentation Notification (PN), and Temporary Storage (TS) notifications, as described

in the UCC. The project aims to ensure that Safety and Security-related customs formalities for goods

entering and exiting are properly conducted, and customs supervision begins at the appropriate time and

is duly performed. It also aims to support harmonisation across the Member States regarding the data

exchange between trade and customs. Furthermore, the project covers the automation of processes at

the national level.

The project also considers that customs authorities may accept port or airport systems or other available

methods of information for the notification of the arrival of the means of transport, the presentation of

goods to customs, and/or the temporary storage declarations. Therefore, in this report, a distinction

between air transport, maritime transport or inland waterways and other modes of transport is provided.

The other modes of transport cover road & rail transport.

The development activities related to this project are a national matter, with processes and data

requirements for the external domain to be defined and agreed at the EU level. In this light, the systems

were planned to be in operation by 31 December 2022, as defined in the UCC basic Regulation.

However, several Member States requested a derogation as stated in Article 6(4) of the UCC, addressing

a formal request, of a temporary nature, stating a scope and clear justification. On 1 February 2023, the

Commission adopted Implementing Decisions granting derogations to certain Member States for AN,

PN, and TS, extending the previously stated deadlines to 31 December 2023 for air transport and 29

February 2024 for other modes of transport (maritime transport or inland waterways and road & rail

transport).

3.1.1 Summary of Responses

Notification of Arrival (AN)

Summary from the Member States:

While most Member States have completed the AN/PN/TS projects, a few reported delays. These delays

are often attributed to the project’s strong interlinkage with other major initiatives such as NIS, ICS2,

and the European Maritime Single Window (EMSW), frequently cited by Member States as a key reason

for assessing the project as high risk.

Common risk factors contributing to delays include procurement issues, interdependencies between

national systems, coordination challenges, limited human resources, and the varying readiness of EOs.

Further delays were linked to internal development bottlenecks and the prioritisation of other national

projects, notably NIS.

To address these risks, Member States have reported the implementation of various mitigation measures.

These include corrective actions in project management and staffing, enhanced support for EOs, parallel

development and testing activities, interim reliance on existing systems such as the Maritime Single

Window (MSW) to prevent procedural disruptions, and the joint implementation of related national

projects to streamline timelines.

The above summary also applies to PN and TS.

As of the time of writing, the following Member States reported that the AN system has been deployed

for both air and maritime transport: BE, BG, CY, CZ, DE, DK, EE, ES, FI, FR, GR, HR, HU, IE, IT,

LT, LV, MT, NL, PL, RO, SE, and SI. AT, LU and SK indicated that the system is operational for air

transport but noted that maritime transport is not applicable. PT shared that the AN system for both air

and maritime transport is delayed but will be deployed before the end of 2025.

26

Important remark:

Several Member States submitted a written notification to DG TAXUD, asking for a derogation under

Article 6(4) of the UCC, concerning the delay of AN beyond the deadline of 31 December 2022. The

derogation requests from the Member States were assessed by the Commission services in terms of the

justifications provided for the specific situations of the Member States requesting it and in view of a set

of common assessment criteria.

In this light, the Commission adopted an Implementing Decision (EU) 2023/23526 on 1 February 2023,

granting a derogation to AT, BE, BG, CY, CZ, DK, EE, ES, FR, GR, HR, HU, LU, MT, NL, PL, PT,

RO, SE, SI, and SK for AN provided for in Article 133 of the UCC. The derogation applied from 1

January 2023 until the deployment of the AN system, but not later than 31 December 2023, in respect

of goods entering the customs territory of the Union by air, and 29 February 2024, in respect of goods

entering the customs territory of the Union by maritime transport or inland waterways, whichever date

is sooner. This differentiation by transport mode aligned with ICS2-R2 and the date specified in the

UCC WP 2023 for ICS2-R3, respectively, as the projects are closely linked27.

Detailed Responses28:

Table 13 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT AT reported that the AN system for air transport has been deployed since 16/05/2023,

with ICS2 functionalities being used for the implementation of the AN system.

BE BE informed that the AN system was deployed on 30/06/2023 for air transport and on

03/06/2024 for maritime transport.

BG BG shared that the AN system was deployed on 01/03/2023 for air transport and on

03/06/2024 for maritime transport.

CY

CY reported that the AN system was deployed on 19/05/2025 for both air and maritime

transport. CY informed that it experienced delays due to multiple factors, including

procurement issues, interdependencies between core and supporting systems, parallel

upgrades, coordination challenges between contractors, limited human resources, and the

readiness of its EOs. To address these issues, CY implemented corrective measures in

project management and resourcing, and strengthened support for EOs, which helped

reduce the delays.

CZ CZ informed that the AN system for both air transport and maritime transport was

deployed on 05/12/2023.

DE DE indicated that the AN system has been completed as it is covered by their ICS2 system.

26 Commission Implementing Decision (EU) 2023/235 of 1 February 2023 granting a derogation requested by

certain Member States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council

to use means other than electronic data-processing techniques for the exchange and storage of information for the

Notification of Arrival of a sea-going vessel or of an aircraft (OJ L 32, 3.2.2023, p. 220-222).

27 Considering the link with ICS2-R3 for maritime transport, the Member States that were granted a derogation

had the possibility to deploy the system until 03/06/2024.

28 Fields marked in grey mean no information was provided.

27

MS Additional Comments

DK DK reported that the AN system for air transport was deployed on 06/11/2023 and for

maritime transport on 25/05/2024.

EE EE shared that the AN system was deployed on 01/10/2023 for air transport and on

03/06/2024 for maritime transport.

ES

ES informed that the AN system was deployed on 01/03/2023 for air transport.

Additionally, ES shared that the AN system for maritime transport is aligned with ICS2-

R3 and was deployed on 03/06/2024.

FI FI reported that the AN system was deployed in Q1 2023 for air transport and in Q2 2024

for maritime transport.

FR

FR indicated that the AN system for air transport was deployed on 30/06/2023 and for

maritime transport on 03/06/2024. Additionally, FR shared that AN messages are

processed by their ICS2 system.

GR GR shared that the AN system was deployed on 31/10/2023 for air and maritime transport.

GR noted that the implementation was based on ICS2.

HR HR reported that the AN system was deployed on 01/07/2023 for air transport and on

04/12/2024 for maritime transport.

HU HU indicated that the AN system was deployed for all modes of transport on 02/04/2024.

IE

IE shared that the AN system was deployed on 01/07/2023 for air transport and on

03/06/2024 for maritime transport. Additionally, IE noted that developments have started

in relation to include AN messages through the EMSW, but this will not be in production

until late 2026 or early 2027.

IT IT informed that the AN system was deployed on 13/12/2022 for air transport and on

03/06/2024 for maritime transport.

LT

LT reported that the AN system was deployed on 01/03/2023 for air transport and on

03/06/2024 for maritime transport. Additionally, LT informed that the central ICS2

system is being used for the implementation of AN.

LU LU shared that the AN project was completed, having deployed the system for air

transport on 01/03/2023.

LV LV reported that the AN system was deployed on 24/09/2017 for air transport and on

01/03/2023 for maritime transport. Additionally, the AN system part of the ICS2 system.

MT MT indicated that the AN system was deployed on 24/03/2025 for all modes of transport.

NL

NL shared that the AN system was deployed on 30/06/2023 for air transport and on

27/05/2024 for maritime transport. However, NL indicated that the project is still delayed,

as EOs will be following the ICS2 implementation dates to join operations. NL aims to

have AN fully implemented on 01/10/2025.

PL

PL shared that the AN system was deployed on 01/07/2023 for air transport, on

03/06/2024 for maritime transport. Additionally, PL shared that the AN functionalities

were developed within ICS2.

PT

PT reported that the AN project is delayed beyond the UCC WP deadline, with

deployment for both air and maritime transport planned for 30/09/2025. PT attributed a

high-risk level to the timely delivery of the project, with delays attributed to the strong

interdependencies among national systems, which complicated the overall development

28

MS Additional Comments

of the AN system. PT shared that the project was particularly complex, as it involved

building an entirely new system for AN, PN, and TS, requiring integration with airport

and port authorities. Additional delays were caused by the need to connect this system

with ICS2, NIS, the Customs Risk Management System (CRMS), and the Temporary

Storage Facilities system. To address these challenges, PT adopted Agile development to

shorten the implementation timeframe and improved its planning processes.

RO RO shared that the AN system was deployed on 01/05/2024 for air transport and on

16/12/2024 for maritime transport.

SE

SE informed that the AN system was deployed on 01/03/2023 for air transport and on

03/06/2024 for maritime transport. Additionally, SE noted that it will be using the central

functionalities within the ICS2 project for AN messages.

SI

SI reported that the AN system joined operations on 01/03/2023 for air transport and on

02/06/2024 for maritime transport. In addition, SI shared that it will use ICS2 for the AN

processes.

SK SK shared that the central ICS2 system is being used for the AN functionalities, which

were deployed for air transport on 01/03/2023.

Table 13: Detailed responses from Member States – AN

Figure 1329 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 13: Project progress and status per milestone – AN

Presentation Notification (PN)

Summary from the Member States:

Please see also the summary from AN.

For the PN system, Member States were requested to comply with the requirements of the new Annex

B of the Commission Delegated Regulation (EU) 2021/234 to the common data requirements for

29 The progress shown in the figure considers all modes of transport. Additionally, ‘Deployment’ encompasses

both deployment and operations milestones.

29

declarations, notifications, and proof of the customs status of union goods provided for in Article 2(2)

of the Commission Delegated Regulation (EU) 2021/234.

As of the time of writing, the following Member States reported that the PN system has been deployed

for all modes of transport: BG, CZ, DE, DK, EE, ES, FI, FR, HR, HU, IE, LT, LV, MT, PL, RO, and

SE. CY, IT, NL and SI, have deployed the PN system for air and maritime transport and indicated that

road & rail transport is not applicable. BE has also deployed the PN system for air and maritime transport

but did not provide information regarding road & rail transport. AT, LU and SK reported deployment

for air transport only, noting that maritime and road & rail transport are not applicable. In addition, PT

shared that the PN system for both air and maritime transport is delayed, but will be deployed before the

end of 2025.

Important remark:

Several Member States submitted a written notification to DG TAXUD, asking for a derogation under

Article 6(4) of the UCC, considering the delay of PN beyond the deadline of 31 December 2022. The

derogation requests from the Member States were assessed by the Commission services in terms of the

justifications provided for the specific situations of the Member States requesting it and in view of a set

of common assessment criteria.

In this light, the Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/23430

granting a derogation to AT, BE, CY, CZ, DK, EE, ES, FR, GR, HR, HU, LU, MT, NL, PL, PT, RO,

SE, SI, and SK for the PN system provided for in Article 133 of the UCC. The derogation applied from

1 January 2023 until the deployment of the PN system, but not later than 31 December 2023, in respect

of goods entering the customs territory of the Union by air and 29 February 2024, in respect of goods

entering the customs territory of the Union by maritime transport, inland waterways, road & rail

transport, whichever date is sooner. This differentiation by transport mode aligned with ICS2-R2 and

the date specified in the UCC WP 2023 for ICS2-R3, respectively, as the projects are closely linked31.

Detailed Responses:

Table 14 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT AT shared that the PN project was completed within the ICS2 system and was deployed

on 16/05/2023 for air transport.

BE BE informed that the PN system was deployed on 05/07/2023 for air and maritime

transport.

BG BG reported that the PN system for all modes of transport was deployed on 10/11/2023.

CY Same response as for AN.

30 Commission Implementing Decision (EU) 2023/234 of 1 February 2023 granting a derogation requested by

certain Member States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council

to use means other than electronic data-processing techniques for the exchange and storage of information for the

Presentation Notification related to goods brought into the customs territory of the Union (OJ L 32, 3.2.2023, p.

217-219).

31 Considering the link with ICS2-R3 for maritime transport, inland waterways, road and rail transport, the Member

States that were granted a derogation had the possibility to deploy the system until 03/06/2024.

30

MS Additional Comments

CZ CZ informed that the PN system for both air transport and maritime transport was

deployed on 05/12/2023 and for road & rail transport on 01/06/2024.

DE

DE shared that the PN system was deployed for air transport on 06/03/2021. Additionally,

it indicated that PN was updated as part of ‘National Entry System’ of the national IT-

System Automated Customs Tariff and Local Processing Application System (ATLAS)

(Release 9.1), which covers all modes of transport.

DK DK reported that the PN system was deployed for air transport on 06/11/2023, for

maritime transport on 25/05/2024 and for road & rail transport on 29/07/2023.

EE EE informed that the PN system was deployed on 15/03/2021 for all modes of transport.

ES ES shared that the PN system was deployed on 01/01/2024 for air transport and on

01/03/2024 for both maritime transport and road & rail transport.

FI FI informed that the PN system was deployed in Q1 2021 for air transport and in Q2 2024

for both maritime transport and road & rail transport.

FR FR reported that the PN system was deployed on 06/03/2024 for air transport, on

03/06/2024 for maritime transport and on 01/04/2025 for road & rail transport.

GR GR indicated that the PN system was deployed on 31/10/2023 for all modes of transport.

HR HR shared that the PN system was deployed for all modes of transport on 17/04/2023 and

was implemented as part of ICS2.

HU HU indicated that the PN system was deployed for all modes of transport on 02/04/2024.

IE

IE shared that the PN system was deployed for all modes of transport on 23/11/2020.

Additionally, IE noted that PN messages will reflect the revised Annex B format in

January 2026 and will be included in the European Maritime Single Window environment

(EMSWe) in late 2026 or early 2027.

IT IT informed that the PN system was deployed on 13/12/2022 for air transport and on

03/06/2024 for maritime transport.

LT LT informed that the PN system was deployed on 28/02/2023 for all modes of transport.

LU LU shared that the PN project is complete, having deployed the system for air transport

on 10/01/2023.

LV

LV reported that the PN system was deployed on 24/09/2017 for air transport and

01/03/2023 for maritime and road & rail transport. Additionally, LV shared that PN

messages will be implemented as part of ICS2-R3 when all EOs join the system.

MT MT informed that the PN system was deployed on 24/03/2025 for all modes of transport.

NL

NL reported that the PN system was deployed on 01/12/2023 for air transport and on

27/05/2024 for maritime transport. However, NL indicated that the project is delayed, as

EOs will be following the ICS2 implementation dates to join operations. NL aims to have

PN fully implemented on 01/09/2025.

PL PL shared that the PN system was deployed on 20/04/2025 for all modes of transport.

However, due to the parallel implementation of the NIS upgrade, full functionality is

31

MS Additional Comments

delayed for road and rail transport and will become operational on 01/09/2025. In addition,

PN functionalities were developed within the NIS and ICS2 systems.

PT Same response as AN.

RO

RO indicated that the PN system was deployed on 14/11/2024 for both air and maritime

transport and on 01/04/2025 for road & rail transport. Additionally, RO noted that the PN

system is dependent on ICS2.

SE

SE shared that the PN system was deployed on 27/09/2023 for air transport and on

01/03/2024 for both maritime transport and road & rail transport. However, SE shared

that it has faced delays concerning maritime traffic due to the dependency with the EMSW

deployment. SE shared it intends to use the current data filing system via the MSW until

the new Maritime National Single Window (MNSW) is deployed by the Swedish Martime

Authority in Q3 2027. This approach aims to minimise the burden on trade and prevent

the need for SE to change procedures and filing systems twice within a short timeframe.

As PN should pertain to the entry summary declaration, SE added several data elements

to the current data filing system in the MSW since 03/06/2024. In addition, SE is analysing

the consequences of the delays for the customs formalities since the deployment of the

MNSW will be delayed until Q3 2027.

SI SI informed that the PN system was deployed on 01/03/2023 for air transport and on

29/02/2024 for maritime transport.

SK SK reported that all PN functionalities were implemented in all impacted systems and

deployed on 01/10/2023 for air transport.

Table 14: Detailed responses from Member States – PN

Figure 1432 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 14: Project progress and status per milestone – PN

32 The progress shown in the figure considers all modes transport. Additionally, ‘Deployment’ encompasses both

deployment and operations milestones.

32

Temporary Storage (TS)

Summary from the Member States:

Please see also the summary from AN.

For the TS system, Member States were requested to comply with the requirements of the new Annex

B of the Commission Delegated Regulation (EU) 2021/234.

As of the time of writing, the following Member States reported that the TS system has been deployed

for both all modes of transport: BG, CZ, DE, DK, EE, ES, FI, FR, HR, HU, IE, LV, MT, PL and SI.

CY, IT, LT and NL have indicated that the TS system for air and maritime transport has been deployed

and indicated that road & rail is not applicable. BE has also deployed the TS system for air and maritime

transport but did not provide information regarding road & rail transport. LU has deployed the system

for air and road and rail transport while indicating that maritime transport is not applicable. Moreover,

SE has deployed the system for air transport but reported delays for maritime and indicated road and

rail as not applicable. AT, GR, PT, RO and SK have reported delays beyond the legal deadline, with GR

and SK expecting the delays to extend beyond 2025.

Important remark:

Several Member States submitted a written notification to DG TAXUD, asking for a derogation under

Article 6(4) of the UCC, considering the delay of TS beyond the deadline of 31 December 2022. The

derogation requests from the Member States were assessed by the Commission services in terms of the

justifications provided for the specific situations of the Member States requesting it and in view of a set

of common assessment criteria.

In this light, the Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/23633

granting a derogation to AT, BE, CY, CZ, DK, EE, ES, FR, GR, HR, HU, LT, LU, MT, NL, PL, PT,

RO, SE, SI, and SK for the TS system referred to in Article 145 of the UCC. The derogation applied

from 1 January 2023 until the deployment of the TS system, but not later than 31 December 2023, in

respect of goods entering the customs territory of the Union by air, and 29 February 2024, in respect of

goods entering the customs territory of the Union by maritime transport or inland waterways, road or

rail transport, whichever date is sooner. This differentiation by transport mode aligned with ICS2-R2

and the date specified in the UCC WP 2023 for ICS2-R3, respectively, as the projects are closely

linked34.

Detailed Responses:

Table 15 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT

AT reported that the TS project is delayed beyond the UCC WP deadline but aims to

‘deploy on 01/11/2025 for air and road & rail transport. AT attributed a medium risk to

the timely delivery of the project, due to delays with the internal developments and the

finalisation of the public tender (pending the conclusion of negotiations with the software

provider and the Commission). Additionally, AT plans to deploy TS alongside the

33 Commission Implementing Decision (EU) 2023/236 of 1 February 2023 granting a derogation requested by

certain Member States pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council

to use means other than electronic data-processing techniques for the exchange and storage of information for the

Temporary Storage declaration related to non-Union goods presented to customs (OJ L 32, 3.2.2023, p. 223-225).

34 Considering the link with ICS2-R3 for maritime transport, inland waterways, road and rail transport, the Member

States that were granted a derogation had the possibility to deploy the system until 03/06/2024.

33

MS Additional Comments

upgrade of NIS, instead of with Centralised Clearance for Import (CCI-P2) in order to

reduce delays and deploy before the end of 2025.

BE BE shared that the TS system was deployed on 29/11/2023 for air and maritime transport.

BG BG reported that the TS system for all modes of transport was deployed on 10/11/2023.

CY Same response as for AN.

CZ CZ informed that the TS system for all modes of transport was deployed on 05/12/2023.

DE Same response as PN.

DK

DK reported that the TS system was deployed on 07/06/2025 for all modes of transport.

However, some delays occurred due to its dependency on the import system, which was

postponed as priority was given to export and transit systems. DK also delayed the go-

live to ensure quality and usability for its EOs. To support deployment, DK implemented

parallel development and testing, increased project resources, and is actively working with

its vendor to ensure timely delivery of other MASP-C initiatives scheduled for 2025.

EE EE shared that the TS system was deployed on 01/07/2021 for air transport, on 01/10/2023

for maritime transport and on 03/06/2024 for road & rail transport.

ES ES informed that the TS system was deployed on 01/01/2024 for air transport and on

01/03/2024 for both maritime transport and road & rail transport.

FI FI shared that the TS system was deployed in Q1 2022 for air transport and in Q2 2024

for both maritime transport and road & rail transport.

FR FR indicated that the TS system was deployed on 06/03/2024 for both air and maritime

transport and on 01/04/2025 for road & rail transport.

GR GR informed that deployment of the TS system is expected in Q4 2027 for air and road

and rail transport and in Q4 2026 for maritime transport.

HR HR reported that the TS system was deployed on 17/04/2023 for all modes of transport.

HU HU indicated that the TS project was completed, having deployed the system for all modes

of transport on 02/04/2024.

IE

IE shared that the TS system was deployed for all modes of transport on 23/11/2020.

Additionally, IE noted that TS messages will reflect the revised Annex B format in

January 2026 and will be included in the EMSWe in late 2026 or early 2027.

IT IT informed that the PN system was deployed on 13/12/2022 for air transport and on

03/06/2024 for maritime transport.

LT LT reported that the TS system was deployed for both air transport and maritime transport

on 31/10/2023.

LU LU shared that the TS project was completed, having deployed the system for air and road

and rail transport on 10/01/2023.

LV LV reported that the TS system was deployed on 24/09/2017 for all modes of transport.

Additionally, LV reported that the TS system has been updated according to UCC data

34

MS Additional Comments

elements, and has confirmed it is aligned with the latest European Union Customs Data

Model (EUCDM) version since 15/02/2022.

MT MT informed that the TS system was deployed on 24/03/2025 for all modes of transport.

NL

NL reported that the TS system was deployed on 01/12/2023 for air transport and on

27/05/2024 for maritime transport. However, NL indicated that the project is delayed, as

EOs will be following the ICS2 implementation dates to join operations. NL aims to have

TS fully implemented on 01/10/2025.

PL

PL shared that the TS system was deployed on 20/04/2025 for all modes of transport.

However, due to the parallel implementation of the NIS upgrade, full functionality was

delayed and became operational only on 19/06/2025. During this period, the legacy NIS

was used by incorporating the TS functionality in a transitional data model.

PT Same response as AN.

RO RO informed that deployment of the AN system is expected on 30/08/2025 for all modes

of transport.

SE

SE reported that the TS system was deployed for air transport on 08/10/2024 but is

delayed beyond the legal deadline for maritime transport, which it plans to deploy on

02/12/2025. SE shared that it had planned to use the MNSW as the external domain source

for the temporary storage declarations. However, since the deployment of the MNSW in

Sweden will be delayed until Q3 2027, SE is considering the possibility of submitting the

temporary storage declarations directly to their TS system. This approach is intended to

minimise disruption for traders.

SI SI shared that the TS system was deployed on 01/03/2024 for all modes of transport.

SK

SK reported that the TS project is delayed beyond 2025, with a ‘go live’ date planned

tentatively for Q1 2027. SK attributed the delay due to other UCC projects being

prioritised, in particular NIS, as well as having a single contractor working on all systems.

SK aims to complete the initiation phase by the end of the 2025.

Table 15: Detailed responses from Member States – TS

35

Figure 1535 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 15: Project progress and status per milestone – TS

35 The progress shown in the figure considers both the air and other modes transport. Additionally, ‘Deployment’

encompasses both deployment and operations milestones.

36

3.1.2 Overview of Project Progress

Figure 16, Figure 18, and Figure 21 for the air transport; Figure 17, Figure 19, and Figure 22 for the

maritime transport, and Figure 20 and Figure 23 for other modes of transport highlight any known

divergences in the Member States’ National Planning compared to the dates set in the UCC and/or the

granted derogation deadline36 37 38 as well as the specific dates for each milestone. The dates reflected

in the figures below indicate the full implementation of the project. Some Member States decided to

deliver the system in several iterations or releases, linked to the ICS2 Releases.

Concerning the implementation of Notification of Arrival (AN) – Air transport, the following Member

States have a planned/actual deployment date that is later than the deadline set by the UCC and/or the

granted derogation39: CY, FI, HU, IE, LT, MT, PT and RO. In addition, DE did not provide information

through its National Planning on the deployment date, and SI indicated the project as not applicable.

Regarding the implementation of Notification of Arrival (AN) – Maritime transport, the following

Member States have a planned/actual deployment date that is later than the deadline set by the UCC

and/or the granted derogation: CY, FI, HR, IE, IT, LT, LV, MT, PT, and RO. In addition, DE did not

provide information through its National Planning on the deployment date and AT, LU, SI and SK

indicated the project as not applicable.

The specific dates of each milestone can be found in Figure 16 for air transport and Figure 17 for

maritime transport.

36 The Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/235, granting a derogation

to AT, BE, BG, CY, CZ, DK, EE, ES, FR, GR, HU, HR, LU, MT, NL, PL, PT, RO, SE, SI, and SK from

01/01/2023 until the deployment of the AN system, but not later than 31/12/2023, for Air transport and 29/02/2024

for maritime transport or inland waterways, whichever date is sooner. Additionally, considering the link with ICS2-

R3 for maritime transport, the Member States that were granted a derogation had the possibility to deploy the

system until 03/06/2024.

37 The Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/234, granting a derogation

to AT, BE, CY, CZ, DK, EE, ES, FR, GR, HU, HR, LU, MT, NL, PL, PT, RO, SE, SI, and SK from 01/01/2023

until the deployment of the PN system, but not later than 31/12/2023, for Air transport and 29/02/2024 for maritime

transport, inland waterways, road or rail transport, whichever date is sooner. Additionally, considering the link

with ICS2-R3 for maritime transport, inland waterways, road or rail transport, the Member States that were granted

a derogation had the possibility to deploy the system until 03/06/2024.

38 The Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/236, granting a derogation

to AT, BE, CY, CZ, DK, EE, ES, FR, GR, HU, HR, LT, LU, MT, NL, PL, PT, RO, SE, SI, and SK from 01/01/2023

until the deployment of the TS system, but not later than 31/12/2023, for Air transport and 29/02/2024 for maritime

transport, inland waterways, road or rail transport, whichever date is sooner. Additionally, considering the link

with ICS2-R3 for maritime transport, inland waterways, road or rail transport, the Member States that were granted

a derogation had the possibility to deploy the system until 03/06/2024.

39 In all projects, for the Member States that provided dates in quarters or months, the project is considered on

target if the UCC WP deadline falls within the quarter or month indicated.

37

Figure 16: Actual/Planned dates per milestone – AN – Air transport

38

Figure 17: Actual/Planned dates per milestone – AN – Maritime transport

39

Regarding the implementation of Presentation Notification (PN) – Air transport, the following

Member States indicated a planned/actual deployment date that is later than the deadline set in the UCC

and/or the granted derogation: BG, CY, FR, HU, LT, MT, PL, PT, and RO.

Concerning the implementation of Presentation Notification (PN) – Maritime transport, the following

Member States have a planned/actual deployment date that is later than the deadline set by the UCC

and/or the granted derogation: BG, CY, FI, IT, LT, LV, MT, PL, PT and RO. In addition, DE did not

provide information on the deployment date and AT, LU, and SK indicated the project as not applicable.

Concerning the implementation of Presentation Notification (PN) – Other modes of transport, the

following Member States have a planned/actual deployment date that is later than the deadline set by

the UCC and/or the granted derogation: BG, FI, FR, LT, LV, MT, PL, and RO. In addition, BE and DE

did not provide information through their National Planning on the deployment date. Furthermore, AT,

CY, IT, LU, NL, PT, SI and SK indicated the project as not applicable.

The specific dates of each milestone can be found in Figure 18 for air transport, Figure 19 for maritime

transport and Figure 20 for other modes of transport.

40

Figure 18: Actual/Planned dates per milestone – PN – Air transport

41

Figure 19: Actual/Planned dates per milestone – PN – Maritime transport

42

Figure 20: Actual/Planned dates per milestone – PN – Other modes of transport

43

Regarding the implementation of Temporary Storage (TS) – Air transport, the following Member

States indicated a planned/actual deployment date that is later than the deadline in the UCC and/or the

granted derogation: AT, BG, CY, DK, GR, MT, PL, PT, RO, SE, and SK.

Concerning the implementation of Temporary Storage (TS) – Maritime transport, the following

Member States have a planned/actual deployment date that is later than the deadline set by the UCC

and/or the granted derogation: BG, CY, DK, FI, GR, IT, MT, PL, PT, RO, and SE. In addition, DE did

not provide information through its National Planning on the deployment date and AT, LU and SK

indicated the project as not applicable.

Concerning the implementation of Temporary Storage (TS) – Other modes of transport, the following

Member States have a planned/actual deployment date that is later than the deadline set by the UCC

and/or the granted derogation: AT, BG, DK, FI, FR, GR, MT, PL, RO, and SK. In addition, the following

Member States did not provide information through their National Planning on the deployment date:

BE, DE, and LT. Furthermore, CY, IT, NL, PT, and SE indicated the project as not applicable.

The specific dates of each milestone can be found in Figure 21 for air transport, Figure 22 for maritime

transport and Figure 23 for other modes of transport.

44

Figure 21: Actual/Planned dates per milestone – TS – Air transport

45

Figure 22: Actual/Planned dates per milestone – TS – Maritimes transport

46

Figure 23: Actual/Planned dates per milestone – TS – Other modes of transport

47

3.2 UCC NATIONAL IMPORT SYSTEM (NIS) UPGRADE

The project will implement all processes and data requirements deriving from the UCC, which relate to

the import of goods into the Union. The existing National Import System (NIS) has to be upgraded in

line with these new UCC requirements. The development activities related to this project are a national

matter, with processes and data requirements for the external domain to be defined and agreed at the EU

level.

The upgrade mainly relates to:

a) Changes to support the different possibilities for lodging a customs declaration (e.g., standard,

simplified declaration, including pre-lodged one, made through entry in the declarant's records,

supplementary declaration) and its processing in the customs systems;

b) Changes for Centralised Clearance at national level;

c) Changes to the exchange of information;

d) Adjustments of the respective messages with the datasets in Annex B to the UCC Delegated

Act (UCC DA) and UCC Implementing Act (UCC IA);

e) Impact of changes in other electronic systems at national level.

3.2.1 Summary of Responses

Summary from the Member States:

For the NIS upgrade, Member States were requested to align their systems with the new data

requirements in Annex B of the Commission Delegated Regulation (EU) 2015/2446, as amended by

Delegated Regulation (EU) 2021/234.

Most Member States have deployed the NIS upgrade; however, the remaining ones assessed the project

as medium-to-high risk due to delays extending beyond the UCC WP deadline.

The most commonly cited causes of delays include financial resource constraints, the prioritisation of

other systems, such as export and transit over NIS, and the time needed to accommodate the transition

for EOs. Further delays were attributed to the strong interdependencies between national systems and

evolving technical specifications during the development phase.

To mitigate these challenges, Member States have reported adopting various measures. These include

Agile development approaches to shorten implementation timelines, parallel development and testing,

and increased allocation of project resources. Other actions involve planning the phase-out of outdated

applications to support the shift to new systems and ensuring timely access to technical specifications

for EOs to minimise disruption. In several cases, designating the NIS upgrade as a high-priority project

has also helped concentrate resources and maintain momentum despite delays in related areas.

At the moment of writing, the Member States that have already deployed the NIS upgrade are BE, BG,

CY, DE, DK, EE, ES, FI, FR, GR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, SE, SI, and SK, with IE,

PL, and SK reporting having deployed NIS but need to implement a further update. In addition, AT, CZ,

PT, and RO have reported a delay beyond the UCC deadline, with all but CZ aiming to deploy the NIS

upgrade before the end of 2025.

Important remark:

Several Member States submitted a written notification to DG TAXUD, asking for a derogation under

Article 6(4) of the UCC, considering the delay of NIS beyond the deadline of 31 December 2022. The

derogation requests from the Member States were assessed by the Commission services in terms of the

justifications provided for the specific situations of the Member States requesting it and in view of a set

of common assessment criteria.

48

In this light the Commission adopted an Implementing Decision (EU) 2023/23740 on 1 February 2023,

granting a derogation to AT, BE, CY, CZ, DK, ES, FR, GR, HU, LT, LU, MT, NL, PT, RO, and SE for

the NIS system upgrade to use means other than electronic data-processing techniques for the exchange

and storage of information. The derogation applied from 1 January 2023 until the deployment of NIS,

but not later than 31 December 2023. Additionally, where Article 2(4a) of Commission Delegated

Regulation (EU) 2015/2446 applies, Member States had until 01/07/2024 to deploy the system upgrade.

Detailed Responses:

Table 16 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT Same response as for TS.

BE BE reported that the NIS upgrade was deployed on 28/08/2024.

BG BG shared that the NIS upgrade was deployed on 10/11/2023 and confirmed the system

is aligned to the new Annex B.

CY Same response as for AN.

CZ

CZ shared that the NIS project is delayed beyond the legal deadline but aims to deploy

the upgrade on 18/05/2026. CZ attributed a high level of risk to the timely delivery of the

project, due to financial resource constraints. No mitigation measures have been

implemented, as timely deployment depends on securing additional funding.

DE

DE informed that the NIS upgrade was deployed on 06/03/2021. Additionally, DE

indicated that the upgrade was implemented as part of major release of the national IT-

System ATLAS (Release 9.1), which ensures all data requirements from Annex B are

covered.

DK

DK reported that the NIS upgrade was deployed on 07/06/2025. Delays occurred as

priority was given to the export and transit systems. DK also delayed the go-live to ensure

quality and usability for its EOs. To decrease delays, DK implemented parallel

development and testing, increased project resources, and is actively working with its

vendor to ensure timely delivery of other MASP-C initiatives scheduled for 2025.

EE EE informed that the NIS upgrade was deployed on 01/07/2021.

ES

ES shared that the NIS upgrade was deployed on 05/09/2023. Additionally, ES noted that

the system currently is in the migration window for EOs and plans to be fully operational

on 14/10/2025.

FI FI informed that the NIS upgrade was deployed in Q4 2019.

40 Commission Implementing Decision (EU) 2023/237 of 1 February 2023 granting a derogation requested by

certain Member States to use means other than electronic data-processing techniques for the exchange and storage

of information related to the customs declaration for goods brought into the customs territory of the Union laid

down in Articles 158, 162, 163, 167, 170 to 174, 201, 240, 250, 254 and 256 of the Regulation (EU) No 952/2013

of the European Parliament and the Council laying down the Union Customs Code (OJ L 32, 3.2.2023, p. 226-

228).

49

MS Additional Comments

FR FR reported that the NIS upgrade was deployed on 26/11/2024.

GR GR informed that the NIS upgrade was deployed on 06/08/2024.

HR HR shared that the NIS upgrade was deployed on 01/01/2023.

HU HU informed that the NIS upgrade was deployed on 12/10/2023.

IE

IE reported that the NIS upgrade was deployed on 23/11/2020 but noted that the system

upgrade, from the original Annex B (EUCDM 5) to the revised Annex B (EUCDM 6),

will be deployed concurrently with the full CCI system (CCI-P1 and CCI-P2) on

31/12/2025.

IT IT shared that the NIS upgrade was deployed on 01/07/2021.

LT LT reported that the NIS upgrade was deployed on 31/12/2023.

LU LU informed that the NIS upgrade was deployed on 02/05/2023.

LV LV shared that the NIS upgrade was deployed on 03/06/2018.

MT MT reported that the NIS upgrade was deployed on 24/03/2025.

NL

NL informed that the NIS upgrade was deployed on 01/04/2022 but noted a delay, since

the EOs have required more time to transition to the new system (Entry In the Declarant’s

Records [EIDR]). NL will depreciate and remove the old application, but anticipates

minimal impact on EOs as they have all the specifications needed to transfer to the new

system by Q2 2025.

PL

PL reported that the NIS upgrade was deployed on 20/04/2025, with full functionalities

operational on 19/06/2025. Delays were attributed to staff shortages and the limited

readiness of EOs. During the transition, the legacy NIS was used with a temporary data

model incorporating import functionality. The delay also provided EOs with additional

time to adapt to the upgrade.

PT

PT reported that the NIS upgrade is delayed beyond the UCC WP deadline, with

deployment expected on 30/09/2025. PT attributed a high-risk level to the timely delivery

of the project, with delays stemming from the strong interdependencies among national

systems, which complicated the development of the NIS. PT noted that the project was

particularly complex, as it involved creating an entirely new import system requiring

integration with various national and EU systems. To address these challenges, PT

adopted Agile development to shorten the implementation timeframe and enhanced its

planning processes.

RO RO informed that deployment of the NIS upgrade is expected on 30/08/2025.

SE SE shared that the NIS upgrade was deployed on 15/03/2022.

SI SI reported that the NIS upgrade was deployed on 01/01/2022.

50

MS Additional Comments

SK

SK reported that the deployment of the NIS project is delayed beyond the legal deadline,

as SK plans to be fully aligned with Annex B by 30/09/2025. However, a NIS version

aligned with Annex D is currently operational and was deployed in 2016. SK shared that

the delay occurred due to issues with procurement, lack of human resources and the scale

of the project. SK has assigned the highest priority to the NIS project, which will be done

in concert with CCI-P1 & CCI-P2, but has noted that other projects are subsequently

having delays as most of the human resources have been assigned to NIS. Additionally,

SK informed that it switched from CCI-P1 to CCI-P2 technical specifications during 2024,

which caused further delays on the NIS project.

Table 16: Detailed responses from Member States – NIS Upgrade

Figure 2441 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 24: Project progress and status per milestone – NIS Upgrade

41 The information shared by IE, PL, and SK corresponds to a further upgrade of NIS, but the system is already

deployed. Additionally, ‘Deployment’ encompasses both deployment and operations milestones.

51

3.2.2 Overview of Project Progress

Figure 25 highlights any divergences in the Member States’ National Planning compared to the dates

set in the UCC and/or the granted derogation deadline42 as well as the specific dates of each milestone.

As this project has a deployment window, the deployment and operations milestones are shown. Any

difference between these two dates indicates that a migration period is planned.

Regarding the implementation of the National Import System (NIS) upgrade, the following Member

States have a planned/actual deployment date that is later than the deadline in the UCC and/or the granted

derogation deadline: AT, BE, BG, CY, CZ, DK, FR, GR, MT, PT, and RO. In addition, IE, PL, and SK

reported having deployed NIS but need to implement a further update.

The Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/237, granting a

derogation to AT, BE, CY, CZ, DK, ES, FR, GR, HU, LT, LU, MT, NL, PT, RO, and SE from

01/01/2023 until the deployment of the NIS system, but not later than 31/12/2023. Additionally, where

Article 2(4a) of Commission Delegated Regulation (EU) 2015/2446 applies, Member States had until

01/07/2024 to deploy the system.

42 The Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/237, granting a derogation

to AT, BE, CY, CZ, DK, ES, FR, GR, HU, LT, LU, MT, NL, PT, RO, and SE from 01/01/2023 until the

deployment of the NIS system, but not later than 31/12/2023. Additionally, where Article 2(4a) of Commission

Delegated Regulation (EU) 2015/2446 applies, Member States had until 01/07/2024 to deploy the system.

52

Figure 25: Actual/Planned dates per milestone – NIS Upgrade

53

3.3 UCC SPECIAL PROCEDURES – COMPONENT 1 (SP EXP)

This project aims to accelerate, facilitate, and harmonise Special Procedures (SP) across the Union, by

means of providing common Business Process Models (BPMs). The national systems will implement

all the UCC changes required for all SP (customs warehousing, end-use, temporary admission, and

inward/outward processing). It is noteworthy that, in many Member States, the implementation of this

project occurs within the context of the upgrades to AES.

In terms of planning, this project will be implemented in two stages/phases.

Component 1 is the national SP EXP with the view to providing the required national electronic

solutions for the export-related special procedure activities. The implementation of SP EXP will occur

through the AES upgrade project. Therefore, the information provided for under the AES project also

applies in this context.

For Component 2 (SP IMP), please refer to Section 3.4.

3.3.1 Summary of Responses

Summary from the Member States:

Most Member States have successfully deployed the SP EXP system. A few reported that its close link

with AES affected the timing of deployment or operations, with interdependencies across national

systems causing cascading delays in AES development. However, the implementation of Agile

methodologies by Member States was noted to have reduced implementation delays.

From the information shared, the following Member States reported the system as deployed: AT, BE,

BG, CY, CZ, DE, DK, EE, ES, FI, HR, HU, IE, IT, LT, LU, LV, NL, PL, RO, SE, SI and SK. FR, GR,

MT and PT have indicated that the project is delayed beyond the UCC WP deadline, but aim to deploy

the system before the end of 2025.

Detailed Responses:

Table 17 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT AT informed that the SP EXP system was deployed on 26/01/2025.

BE BE reported that the SP EXP system was deployed on 19/06/2024.

BG BG shared that the SP EXP system was deployed on 28/08/2023.

CY CY reported that the SP EXP system has been deployed since 18/12/2023.

CZ CZ shared that the SP EXP system was deployed on 01/10/2023.

DE DE informed that the SP EXP system has been deployed since 06/03/2021 and was

implemented in line with AES.

DK DK reported that the SP EXP system has been deployed since 29/07/2023.

EE EE informed that the SP EXP system was deployed on 30/09/2023.

ES ES shared that the SP EXP system has been deployed since 18/10/2022.

54

MS Additional Comments

FI FI reported that the SP EXP system was deployed on 05/11/2024.

FR FR informed that deployment of the SP EXP system is expected on 15/10/2025.

GR GR shared that deployment of the SP EXP system is expected on 01/12/2025 and will be

developed within the AES framework.

HR HR reported that the SP EXP system was deployed on 01/01/2023.

HU

HU shared that the SP EXP system was deployed on 06/05/2025. However, HU reported

a delay, given that all related components and functionalities are part of the HU-AES

system, which is still under development and expected to be operational by the end of Q3

2025.

IE IE informed that the SP EXP system was deployed on 21/03/2023.

IT IT reported that the SP EXP system has been deployed since 08/06/2023.

LT LT shared that the SP EXP system was deployed on 03/12/2023.

LU LU reported that the SP EXP system has been deployed since 08/07/2024.

LV LV shared that the SP EXP system has been deployed since 10/10/2023, alongside AES.

MT MT informed that deployment of the SP EXP system is expected on 21/07/2025.

NL NL reported that the SP EXP system has been deployed since 01/04/2022.

PL

PL reported that the SP EXP system was deployed on 01/07/2021. Following analytical

work on the UCC SP conducted in 2024, additional functionalities were identified for

integration into the Special Procedures Settlement (RPS) system. This implementation is

ongoing between 2024 and 2025.

PT

PT reported that the SP EXP project is delayed beyond the legal deadline, with

deployment planned for 01/11/2025. PT attributed the delays to the strong

interdependencies among national systems, which complicated the development of AES.

PT noted that the project was particularly complex, as it involved creating an entirely new

export system requiring integration with various national and EU systems. To address

these challenges, PT adopted Agile development to shorten the implementation

timeframe, enhance its planning processes and adjust the scheduling of training activities.

RO RO informed that the SP EXP system was deployed on 16/03/2024.

SE SE shared that the SP EXP system has been deployed since 01/10/2024.

SI SI reported that the SP EXP system was deployed on 24/05/2023.

SK SK informed that the SP EXP system was deployed on 01/11/2024 and was developed as

part of the AES system.

Table 17: Detailed responses from Member States – SP EXP

55

Figure 26 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 26: Project progress and status per milestone – SP EXP

56

3.3.2 Overview of Project Progress

Figure 27 highlights any known divergences in the Member States’ National Planning of SP EXP

compared to the dates set in the UCC WP, along with the specific dates of each milestone. As this project

has a deployment window, the deployment and operations milestones are shown. Any difference

between these two dates indicates that a migration period is planned.

Regarding the implementation of UCC Special Procedures – Component 1 (SP EXP), the following

Member States have a planned/actual operations date that is later than the deadline in the UCC WP: AT,

FR, GR, HU, MT and PT. In addition, BE did not provide information on the operations date through

its National Planning.

57

Figure 27: Actual/Planned dates per milestone – SP EXP

58

3.4 UCC SPECIAL PROCEDURES – COMPONENT 2 (SP IMP)

This national project aims to accelerate, facilitate, and harmonise Special Procedures (SP) across the

Union, by means of providing common BPMs. The national systems will implement all the UCC

changes required for all the SP (customs warehousing, end-use, temporary admission, and

inward/outward processing). It is noteworthy that, in many Member States, the implementation of this

project occurs within the context of the upgrades to NIS.

In terms of planning, this project will be implemented in two stages/phases.

For Component 1 (SP EXP), please refer to Section 3.3.

Component 2 is the national SP IMP with the view to provide the required national electronic solutions

for the import-related SP activities. The implementation of SP IMP will occur through the NIS upgrade

project. Therefore, the information provided for under this project also applies in this context.

3.4.1 Summary of Responses

Summary from the Member States:

Most Member States have successfully deployed the SP IMP system. However, some assessed the

system as medium-to-high risk due to deployment delays extending beyond the UCC WP deadline.

Reported causes include financial and procurement issues, complex interdependencies between core and

supporting systems, and the parallel replacement of related systems. Additional delays stemmed from

coordination challenges with contractors, limited human resources, EO readiness, integration with the

NIS system, unresolved public tenders, and ongoing negotiations with software providers.

To address these delays, Member States indicated the implementation of measures such as Agile

development, parallel development and testing, and joint deployment with NIS. Further actions included

enhanced project management, resource reallocation, and increased support for EOs to maintain

deployment timelines.

At the time of writing, the following Member States indicated the system as deployed: BE, BG, CY,

DE, DK, EE, ES, FI, FR, GR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, SE, SI and SK. Meanwhile,

AT, CZ, PT and RO, reported that the development of the system is delayed beyond the UCC WP

deadline, with only CZ planning to deploy after 2025.

Important remark:

Several Member States submitted a written notification to DG TAXUD, asking for a derogation under

Article 6(4) of the UCC, considering the delay of SP IMP beyond the deadline of 31 December 2022.

The derogation requests from the Member States were assessed by the Commission services in terms of

the justifications provided for the specific situations of the Member States requesting it and in view of

a set of common assessment criteria.

In this light the Commission adopted an Implementing Decision (EU) 2023/23743, granting a derogation

to AT, BG, CY, CZ, DK, ES, FR, GR, HU, LT, LU, MT, NL, PT, RO, and SE for the SP IMP system

to use means other than electronic data-processing techniques for the exchange and storage of

information. The derogation applied from 1 January 2023 until the deployment of the SP IMP system,

but not later than 31 December 2023. Additionally, where Article 2(4a) of Commission Delegated

Regulation (EU) 2015/2446 applies, Member States had until 01/07/2024 to deploy the system.

43 Commission Implementing Decision (EU) 2023/237 of 1 February 2023 granting a derogation requested by

certain Member States to use means other than electronic data-processing techniques for the exchange and storage

of information related to the customs declaration for goods brought into the customs territory of the Union laid

down in Articles 158, 162, 163, 167, 170 to 174, 201, 240, 250, 254 and 256 of the Regulation (EU) No 952/2013

of the European Parliament and the Council laying down the Union Customs Code (OJ L 32, 3.2.2023, p. 226-

228).

59

Detailed Responses:

Table 18 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT

AT reported that the SP IMP project is delayed beyond the UCC WP deadline but aims to

deploy the system on 01/11/2025. AT attributed a medium risk to the timely delivery of

the project, due to delays with the internal developments and the finalisation of the public

tender (pending the conclusion of negotiations with the software provider and the

Commission). Additionally, AT plans to deploy SP IMP alongside the upgrade of NIS,

instead of with CCI-P2 in order to reduce delays and deploy before the end of 2025.

BE BE reported that the SP IMP system was deployed on 28/08/2024.

BG BG reported that the SP IMP system has been deployed as of 10/11/2023.

CY Same response as for AN.

CZ

CZ reported that the SP IMP project is delayed beyond the legal deadline but plans for the

system to be deployed on 18/05/2026. CZ attributed a high-risk level to the timely delivery

of the project, citing financial resourcing issues as the main cause of delay.

DE

DE informed that the SP IMP system was deployed on 06/03/2021 Additionally, it

indicated that upgrade was implemented as part of major release of the national IT-System

ATLAS (Release 9.1).

DK Same response as for TS.

EE EE shared that the SP IMP system was deployed on 01/07/2021.

ES

ES shared that the SP IMP system was deployed on 05/09/2023. Additionally, ES noted

that it currently is in the migration window for EOs and plans to be fully operational on

14/10/2025.

FI FI reported that the SP IMP system was deployed in Q4 2022.

FR FR informed that the SP IMP system has been deployed since 26/11/2024.

GR GR reported that the SP IMP system was deployed on 06/08/2024.

HR HR shared that SP IMP was deployed on 01/01/2023, as part of the new import system.

HU HU reported that the SP IMP system was deployed on 12/10/2023. Additionally, HU

shared that the developments were implemented within the NIS framework.

IE IE informed that the SP IMP system was deployed on 23/11/2020 and will be updated to

the revised Annex B in Q1 2026.

IT IT reported that the SP IMP system has been deployed since 01/07/2021.

LT LT reported that the SM IMP system was deployed on 31/12/2023.

60

MS Additional Comments

LU LU shared that the SP IMP system was deployed on 02/05/2023.

LV LV reported that the SP IMP system was deployed on 03/06/2018.

MT MT informed that the SP IMP system was deployed on 24/03/2025.

NL NL reported that the SP IMP system was deployed on 01/04/2022.

PL Same response as SP EXP.

PT Same response as NIS.

RO RO reported that deployment of the SP IMP system is expected on 30/08/2025.

SE

SE shared that the SP IMP system has been deployed since 23/02/2023. Additionally, SE

noted that an update from the ‘current’ Annex B to the ‘new’ Annex B will be performed

for the customs warehousing procedure.

SI SI reported that the SP IMP system was deployed on 01/01/2022.

SK

SK reported that the SP IMP system was deployed on 11/06/2016. Additionally, SK

shared that the system is being remade within the NIS upgrade to be aligned with Annex

B.

Table 18: Detailed responses from Member States – SP IMP

Figure 2844 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 28: Project progress and status per milestone – SP IMP

44 ‘Deployment’ encompasses both deployment and operations milestones.

61

3.4.2 Overview of Project Progress

Figure 29 highlights any known divergences in the Member States’ National Planning of SP IMP

compared to the dates set in the UCC and/or the granted derogation deadline45, along with the specific

dates of each milestone. As this project has a deployment window, the deployment and operations

milestones are shown. Any difference between these two dates indicates that a migration period is

planned.

Regarding the implementation of UCC Special Procedures – Component 2 (SP IMP), the following

Member States have a planned/actual deployment date that is later than the deadline in the UCC and/or

the granted derogation deadline: AT, BE, CY, CZ, DK, FR, GR, MT, PT, and RO.

45 The Commission adopted on 1 February 2023 an Implementing Decision (EU) 2023/237, granting a derogation

to AT, BG, CY, CZ, DK, ES, FR, GR, HU, LT, LU, MT, NL, PT, RO, and SE from 01/01/2023 until the

deployment of the SP IMP system, but not later than 31/12/2023. Additionally, where Article 2(4a) of Commission

Delegated Regulation (EU) 2015/2446 applies, Member States had until 01/07/2024 to deploy the system.

62

Figure 29: Actual/Planned dates per milestone – SP IMP

63

3.5 UCC GUARANTEE MANAGEMENT (GUM) – COMPONENT 2

The UCC Guarantee Management (GUM) project assures the effective and efficient management of the

different types of guarantees. A guarantee is the financial cover for customs duties and other charges.

The UCC GUM system is comprised of two components.

For Component 1 (GUM-C1), please refer to Section 2.10.

Component 2 (GUM-C2) refers to the national Guarantee Management systems, meaning the guarantee

management system that each Member States deploys individually, but in line with the GUM

requirements. These national guarantee management systems are e.g. used for the management of the

guarantees and the monitoring of the reference amount. The deadline for the deployment of GUM 2

systems was 2 June 2025.

3.5.1 Summary of Responses

Summary from the Member States:

GUM-C2 refers to the development of the national GUM systems of the Member States, which can

largely be conducted in parallel with GUM-C1.

Some Member States have already implemented GUM-C2, though several Member States have still

reported a risk for on-time delivery. Key risk factors include the parallel deployment and, in some cases,

prioritisation of other major systems such as NCTS, AES, CCI, and NIS; limited personnel, and the

simultaneous replacement or upgrade of support systems like the Customer Reference Services (CRS).

Additional delays were linked to internal development timelines, procurement, and the finalisation of

public tenders.

To mitigate these risks, Member States applied corrective actions in project management and budgeting,

improved interdepartmental coordination, and gave GUM-C2 higher prioritisation than in previous

years. In some cases, it was deployed in parallel with NIS and CCI-P2 to minimise further delays.

At the time of writing, the following Member States have joined operations: BE, BG, CZ, EE, ES, FI,

IE, LT, LU, LV, NL, PL, SE, SI and SK. Additionally, AT, CY, DE, DK, FR, GR, HR, HU, IT, MT, PT

and RO have reported delays beyond the UCC WP deadline, with FR, GR and HR expected to go

operational after 2025.

Detailed Responses:

Table 19 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT

AT reported that the GUM-C2 project is delayed beyond the UCC WP deadline but aims

to have the system operational on 14/12/2025. AT attributed a medium risk of delay to the

timely delivery of the project, due to delays with the internal developments and the

finalisation of the public tender (pending the conclusion of negotiations with the software

provider and the Commission). AT noted that GUM-C2 will be implemented alongside

the NIS update, in order to reduce delays and deploy before the end of 2025.

BE BE shared that the GUM-C2 system joined operations on 15/06/2025.

BG BG reported that the GUM-C2 system became operational on 23/04/2025.

CY

CY reported that the GUM-C2 is delayed beyond the UCC WP deadline, with the start of

operations expected on 31/12/2025. CY attributed a high level of risk to the timely

delivery of the project, noting that deployment was delayed due procurement issues,

64

MS Additional Comments

interdependencies between systems, parallel upgrades of supporting systems, limited

human resources, and delays in other dependent systems. To address these challenges, CY

implemented corrective measures in project management, resource allocation, and support

for EOs.

CZ CZ shared that the GUM-C2 system was deployed and became operational on 01/01/2025.

DE DE informed that the start of operations of the GUM-C2 system is expected on

15/11/2025.

DK

DK reported that the GUM-C2 project is delayed beyond the legal deadline, but aims for

the system to become operational on 27/09/2025. DK attributed a high risk to the timely

delivery of the project, noting GUM-C2 has been delayed so as to prioritise the

deployment of its national import system.

EE EE informed that the GUM-C2 system was deployed on 09/06/2024 and became

operational on 09/06/2025.

ES ES indicated that the GUM-C2 system was deployed on 01/09/2016 and has been in

operations since 01/05/2019.

FI FI shared that the GUM-C2 functionalities linked with NCTS were deployed in Q4 2024

while the remaining functionalities became operational on 24/05/2025.

FR

FR reported that the GUM-C2 project is delayed beyond the legal deadline, with

deployment and operations planned for 30/03/2026. FR assessed a medium risk for timely

implementation, citing the prioritisation of the CCI project in 2025 and reliance on third-

party suppliers as key causes of delay. To mitigate further setbacks and budget overruns,

a detailed 2025–2026 timeline has been developed, new contractors have been engaged,

and project milestones have been adjusted to reflect evolving national priorities and

stakeholder needs.

GR GR informed that the start of operations of the GUM-C2 system is expected in Q2 2026.

HR

HR reported that the GUM-C2 project is delayed beyond the UC WPP deadline, with the

start of operations expected on 31/03/2026. HR shared that the implementation was

delayed due to the parallel development of other systems. In the interim, the existing

system is being used to maintain continuous monitoring of guarantees.

HU

HU informed that the GUM-C2 project is delayed beyond the UC WPP deadline, with the

system expected to become operational on 17/11/2025. HU attributed a medium level of

risk to the timely delivery of the system, sharing the delays are due to the parallel

deployment of multiple systems and constraints in available personnel. In order to mitigate

the delays, HU held consultations with the IT department to prioritise the project and

enhance cooperation between technical and professional teams.

IE IE informed that the GUM-C2 system has been operational since 05/10/2021.

IT IT shared that the GUM-C2 system is expected to become operational on 17/11/2025.

LT LT reported that the GUM-C2 system was deployed on 16/11/2022 and has been

operational since 20/03/2023.

LU LU shared that the GUM-C2 system became operational on 02/06/2025.

65

MS Additional Comments

LV LV informed that the GUM-C2 system started operations on 04/06/2018.

MT MT reported that the GUM-C2 system is expected to start operations on 12/12/2025.

NL NL shared that the GUM-C2 system became operational on 01/06/2025.

PL PL reported that the GUM-C2 system joined operations on 02/06/2025.

PT PT informed that the GUM-C2 system is expected to become operational on 01/10/2025.

RO RO shared that the GUM-C2 system is expected to start operations on 30/08/2025.

SE SE reported that the GUM-C2 system has been operational since 17/04/2021.

SI SI shared that the GUM-C2 system joined operations on 01/06/2025.

SK SK reported that the GUM-C2 system became operational on 02/06/2025.

Table 19: Detailed responses from Member States – GUM-C2

Figure 30 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 30: Project progress and status per milestone – GUM-C2

66

3.5.2 Overview of Project Progress

Figure 31 highlights any known divergences in the Member States’ National Planning compared to the

dates set in the UCC WP. As this project has a deployment window, the deployment and operations

milestones are shown. Any difference between these two dates indicates that a migration period is

planned.

With regards to the implementation of the national UCC Guarantee Management (GUM-C2), AT, BE,

CY, DE, DK, EE, FR, GR, HR, HU, IT, MT, PT and RO indicated a planned/actual operations date that

is later than the deadline in the UCC WP.

67

Figure 31: Actual/Planned dates per milestone – GUM-C2

68

3.6 UCC CENTRALISED CLEARANCE FOR IMPORT (CCI)

The UCC Centralised Clearance for Import (CCI) project aims to allow for goods to be placed under a

customs procedure using centralised clearance, enabling the EOs to centralise their business from a

customs point of view. The processing of the customs declaration and the physical release of the goods

will be coordinated between the involved customs offices, both of which operate as part of one customs

administration, although they are situated in different Member States.

The implementation of CCI through a new trans-European system will strengthen trade facilitation. It

will enable EOs to centralise their import activities and reduce interactions with customs by only using

a single customs office (supervising customs office), acting as a one-stop shop in the EU. The

modernised and harmonised UCC CCI customs system enables customs declaration processing and

physical release of goods electronically and in a seamless, predictable and coordinated way among the

customs offices located in different Member States. In addition, the new CCI system will introduce

harmonisation and standardisation of processes and electronic exchange of information across the Union

for centralised clearance at import. It is also expected to reduce the administrative burden for the

Customs Administration with automated processes and to allow tax authorities to have better supervision

and control on the collection of import Value Added Tax (VAT).

In terms of the planning approach, as a trans-European system, the project contains components

developed centrally and nationally. The project will be implemented in two phases.

Phase 1 (CCI-P1) covers the combination of centralised clearance with standard customs declarations

and may also cover simplified customs declarations and related supplementary declarations, which

regularise one simplified customs declaration. In addition, this phase covers the placing of goods under

the following customs procedures: release for free circulation, customs warehousing, inward processing

and end-use. Regarding the types of goods involved, this phase will cover all types of goods except for

excise goods and goods subject to Common Agricultural Policy (CAP) measures.

Phase 2 (CCI-P2) covers the functionalities that are not part of CCI-P1, namely:

• The combination of centralised clearance with customs declarations through an Entry in the

Declarant's Records and related supplementary declarations, including the recapitulative

declaration;

• Supplementary declarations regularising more than one simplified customs declaration;

• The placing of goods under the temporary admission procedure;

• Goods subject to CAP measures and excise goods;

• Goods in the context of trade with special fiscal territories;

• The communication of supporting/additional documents between the related customs offices.

3.6.1 Summary of Responses

CCI – Phase 1 (CCI-P1)

Summary from the Commission:

The introduction of the EU CCI system, the first trans-European system for import formalities, required

a fresh approach by adopting the new network architecture Common Communications Network 2nd

Generation (CCN2ng) and Common Reference Architecture (CoRA). This involved the redefinition of

specifications and effective communication with the Member States. The Commission is diligently

monitoring the progress of other key projects to ensure alignment with the new infrastructure. The

coordination of multiple project teams has proven crucial for synchronising all activities.

69

As regards the Commission, the technical system specifications (TSS) for CCI-P1 were completed in

2020, and the conformance testing environment was assured for the Member States well in advance

before the end date of the deployment window for the first phase of the system.

The Commission is adopting a new iterative approach, introduced in 2023 within the UCC WP and

MASP-C revision, to address Member States' reported delays and ease the transition between CCI-P1

and CCI-P2. This approach allows for the prioritisation of CCI-P1 with standard declarations and the

freedom to choose the message type CCI-P1 or CCI-P2, providing flexibility for other combinations of

CCI-P1 (such as simplified and supplementary declarations in the first phase) and ensures an extended

deadline for CCI-P1 by seven months until 1 July 2024. To simplify the process, additional facilitation

is provided by enabling the implementation of CCI-P1 functionalities using CCI-P2 Full Scope

specifications (i.e., the ones also supporting the functionalities of the CCI-P1 system), removing the

need for a transition from CCI-P1 to CCI P2. Furthermore, to facilitate the Member States, DG TAXUD

developed a consolidated CCI-P2 (Full) Scope TSS package that consolidates the specifications for both

phases, offering a single package that covers all CCI scenarios and processes. A corresponding guide

has been provided to assist Member States and traders in effectively implementing both phases using

this package.

A medium risk level has been noted due to the dependency of conformance testing and deployment on

the actions of the Member States. To mitigate risks efficiently, the Commission is closely monitoring

and coordinating activities with a dedicated team managing the conformance testing environment. The

Conformance Test Application (CTA) system is accessible in the conformance environment, facilitating

CCI-P1 conformance testing activities through the CCN2ng exchange platform. DG TAXUD carries

out a close monitoring on the Member States’ CCI (P1 and P2) national project planning, organisational,

development, connectivity set-up, the conformance testing, deployment, and entry in operations of CCI-

P1 and CCI-P2. Monitoring of Member States’ CCI activities, including integration with NIS and other

national systems, takes place, while assistance is provided where needed. Regular meetings are held for

the synchronisation of the planned CCI-related activities, weekly and bi-weekly technical meetings for

the status progress, feedback sessions for the execution of the conformance testing. DG TAXUD will

continue the close technical support to the Member States, while monitoring the progress according to

the deployment plan for CCI. In this context, DG TAXUD initiated issuing quarterly reports in Q1 2024

for monitoring UCC CCI system deployment, releasing six reports in total by June 2025.

By the 1 July 2024 deadline, eight Member States (BG, EE, ES, LU, LV, LT, PL and RO) had

successfully deployed the CCI-P1 system, while HR and IT deployed later in 2024, on 30 September

and 8 November respectively. An additional seven Member States deployed by June 2025. The

remaining Member States have reported deployment dates ranging from the end of 2025 to Q3 2026.

Overall, there is reassurance that most of them will meet the final deployment milestone of the CCI Full

(P1 and P2) system by 31 December 2025, as required under Article 278(3) of the UCC. Some MSs

(BE, FR, PL and PT) plan to deploy CCI-P1 by the end of 2025, with CCI-P2 scheduled for Q2 2026.

FI and SE will deploy the CCI full system by the end of 2025 but will delay certain functionalities,

targeting Q2 2026 and Q3 2026 respectively. Finally, there are four Member States that plan to delay

the CCI full system implementation until 2026: CZ and GR expect to deploy the full system by Q2 2026,

while NL and HU aim for Q3 2026.

Summary from the Member States:

Less than half of the Member States have completed the CCI-P1 project. Among those still in progress,

most reported a medium to high risk of delayed delivery. The main causes of delay included procurement

and funding issues, limited supplier capacity, and the need to finalise public tenders. Further challenges

were linked to the complexity of integrating national and EU systems, interdependencies between core

and supporting systems, technical limitations of existing national applications. Delays in deploying the

NIS upgrade and the parallel rollout of other major UCC projects in 2025, such as NCTS and AES, also

strained human and technical resources.

To mitigate these delays, Member States implemented phased rollouts, adopted Agile development

methods, and prioritised the project nationally. Additional measures included reinforcing project

70

management, reallocating resources, and engaging in high-level negotiations with suppliers to improve

planning and oversight.

The above summary also applies to CCI-P2.

In terms of assessing the level of completeness of the system, BG, EE, ES, HR, IT, LT, LU, LV, PL,

RO, and SE reported the project as completed. AT, BE, CY, CZ, DE, DK, FI, FR, GR, HU, IE, MT, NL,

PT, SI and SK shared that the project is delayed beyond the UCC WP deployment deadline, with CZ,

DE, GR, HU, NL and SK expected to go operational after 2025

Detailed Responses:

Table 20 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT

AT reported that the CCI-P1 project is delayed beyond the legal deadline, however, it

aims to have the system operational on 14/12/2025. AT attributed a medium risk of delay

to the timely delivery of the project, due to delays with the internal developments and the

finalisation of the public tender (pending the conclusion of negotiations with the software

provider and the Commission). AT noted that CCI-P1 will be implemented alongside CCI-

P2 in order to reduce delays and deploy before the end of 2025.

BE BE plans to have the CCI-P1 system operational on 15/10/2025.

BG

BG shared that the CCI-P1 system began operations on 15/01/2024. Additionally, BG

added that the system functionalities are aligned with NIS, which was upgraded according

to the new Annex B requirements.

CY

CY aims to have the CCI-P1 system operational on 29/09/2025. CY reported the delays

are due to several factors, including procurement challenges, interdependencies between

core and supporting systems, parallel upgrades, contractor coordination issues, limited

human resources, and the readiness of their EOs. Additional delays stem from the late

deployment of other systems critical to the CCI project. To mitigate these issues, CY

applied corrective measures in project management and resourcing, and reinforced

support for EOs, which will help reduce the overall delay.

CZ

CZ reported that the CCI-P1 project is delayed beyond the legal deadline, with operations

planned for 18/05/2026. A high level of risk was attributed to the timely delivery of the

project, primarily due to financial resource constraints. CZ plans to develop and deploy

CCI-P1 and CCI-P2 simultaneously.

DE

DE noted that the CCI-P1 project is delayed beyond the legal deadline, with operations

planned for 28/02/2026. The delay was attributed to the need to implement the second

stage of the VAT package for eCommerce and adjustments related to Brexit. To mitigate

this, DE established a new expert group with additional staff and budget. Both Phase 1

and Phase 2 are planned for joint deployment.

DK

DK reported that the CCI-P1 project is delayed beyond the legal deadline, but it plans for

the system to join operations on 27/09/2025. DK attributed a medium risk to the timely

delivery of the project, noting that the deployment of CCI is dependent on the rollout of

the national import system.

EE EE shared that the CCI-P1 system started operations on 09/06/2024.

ES ES reported that the CCI-P1 system joined operations on 03/10/2022. Additionally, ES

informed that the system was built and integrated with the NIS.

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MS Additional Comments

FI

FI informed that the CCI-P1 project is delayed beyond the UCC WP deadline but aims to

have the system operational on 22/11/2025. FI attributed the delays to a lack of supplier

resources but shared that it held management level negotiations with the supplier and has

focused on project planning and progress monitoring to mitigate the delay.

FR

FR reported that the CCI-P1 project is delayed beyond the legal deadline, with operations

planned for 15/12/2025. The delay was attributed to the prioritisation of the national

import system. To mitigate the delay, FR has divided the implementation into two steps.

Step 1, to be completed by the end of 2025, will cover customs declaration submission

upon presentation, invalidation, and amendment in Presentation Customs Office (PCI) for

procedures 40 00 and 42 00. Step 2 is planned to cover the remaining functionalities and

go into operations on 30/06/2026.

GR GR plans to start operations for both CCI-P1 and CCI-P2 on 30/06/2026.

HR HR reported that the CCI-P1 system has been operational since 30/09/2024.

HU

HU reported that the CCI-P1 project is delayed beyond the legal deadline and aims to have

the system operational on 30/09/2026. A medium level of risk was attributed to the timely

delivery of the project, with delays primarily linked to the parallel deployment of multiple

systems, including AES, and limited human resources. Both Phase 1 and Phase 2 are

planned for joint deployment.

IE

IE informed that the CCI-P1 project is delayed beyond the UCC WP deadline, with

deployment and operations planned on 31/12/2025. IE attributed a medium risk to the

timely delivery of the project, highlighting that technical issues with the existing national

import applications are being prioritised. IE reported that the number of UCC projects

running simultaneously in 2025 puts significant pressure on limited internal and external

resources. IE aims to implement CCI-P1 and CCI-P2 simultaneously.

IT IT reported that the CCI-P1 system became operational on 04/11/2024.

LT LT shared that the CCI-P1 system has been operational since 01/07/2024.

LU LU indicated that the CCI-P1 system joined operations on 30/06/2024. Additionally, LU

shared that CCI-P1 was integrated with its NIS and that no EOs are using the system yet.

LV LV reported that the CCI-P1 system started operations on 01/07/2024 and that it is part of

its new national import system.

MT MT aims for the CCI-P1 system to join operations on 31/12/2025.

NL

NL informed that the CCI-P1 project is delayed beyond the UCC WP deadline and aims

for the system to become operations on 01/09/2026. NL attributed a high risk to the timely

delivery of the project, noting that CCI is a complicated process and that the increased

integration of European systems over the common domain limits solutions. NL also

highlighted the challenges of integrating national processes for managing the control

findings, noting that the supplementary declaration with recapitulative nature combined

with the use of multiple goods shipment will require major adjustments to the national

system. To mitigate the risk, NL aims to implement its national system in multiple phases,

starting with operations for EIDR, and implementing standard customs declarations and

simplified declarations at a later date.

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MS Additional Comments

PL PL shared that the CCI-P1 system has been operational since 01/07/2024. Additionally,

PL noted that CCI-P1 was implemented as a module of the NIS.

PT

PT reported that the CCI-P1 project is delayed beyond the legal deadline, with operations

planned to start on 15/12/2025. A high level of risk was attributed to the timely delivery

of the project, mainly due to the implementation of the NIS upgrade, which underpins the

CCI system and requires integration with various national and EU systems. PT noted that

strong interdependencies among national systems complicated the NIS development but

stated that Agile methodologies and a revised plan were used to shorten the

implementation timeframe.

RO RO informed that the CCI-P1 system became operational on 01/07/2024.

SE

SE reported that the CCI-P1 system became operational on 02/06/2025, although EOs

have yet to submit an authorisation. Delays were attributed to the prioritisation of other

UCC IT systems, though SE noted that significant resources were allocated to support the

implementation of all UCC-related projects.

SI SI plans to have the CCI-P1 system operational on 10/11/2025.

SK

SK reported that the CCI-P1 project will be delayed beyond 2025, with operations now

slated to begin on 01/01/2026, alongside CCI-P2. SK attributed the delay to the parallel

development of NCTS-P5 and AES as well as the switch from CCI-P1 to CCI-P2 technical

specifications. In addition, SK noted that this project is being prioritised46.

Table 20: Detailed responses from Member States – CCI-P1

Figure 32 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 32: Project progress and status per milestone – CCI-P1

46 Information provided from a bilateral meeting between SK and DG TAXUD held on 06/03/2025.

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CCI – Phase 2 (CCI-P2)

Summary from the Commission:

Please see also the summary from CCI-P1.

CCI-P2 broadens the scope of the complex matters tackled in CCI-P1, leading to a heightened intricacy

across multiple project areas. The technical specifications were finalized on 17 June 2022, and the CTA

system was made available in the conformance environment for Member States well ahead of the

deployment window deadline for the system’s second phase.

Member States have the flexibility to develop, implement, and deploy CCI-P2 and thus the CCI Full

system functionalities in multiple iterations using agile approach within the final deployment window

by 31 December 2025.

Summary from the Member States:

Please see also the summary from CCI-P1.

In terms of assessing the level of completeness of the system, the following Member States have

completed the CCI-P2 project: BG, EE, ES, HR, LU, LV and RO. AT, BE, CY, CZ, DE, DK, FI, FR,

GR, HU, IE, IT, LT, MT, NL, PL, PT, SE, SI and SK informed that the project is scheduled to become

operation beyond deployment deadline, with AT, CY, DK, FI, IE, LT, MT and SI aiming to go

operational before the end of 2025.

Detailed Responses:

Table 21 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT

AT reported that the CCI-P2 project is delayed beyond the UCC WP deadline and aims

for the system to become operational on 14/12/2025. AT attributed a medium risk of delay

to the timely delivery of the project, due to delays with the internal developments and the

finalisation of the public tender (pending the conclusion of negotiations with the software

provider and the Commission). Additionally, AT plans to minimise the extent of the

delays by prioritising the deployment of CCI-P2 and deploy before the end of 2025.

BE BE aims to have the CCI-P2 system operational on 30/06/2026.

BG

BG shared that the CCI-P2 system became operational on 23/04/2025. Additionally, BG

added that the system functionalities are aligned with NIS, which was upgraded according

to the new Annex B requirements.

CY CY reported that the CCI-P2 system will begin operations on 29/09/2025 alongside CCI-

P1.

CZ Same response as for CCI-P1.

DE Same response as for CCI-P1.

DK Same response as for CCI-P1.

EE EE reported that the CCI-P2 system started operations on 09/06/2025.

ES ES indicated that the CCI-P2 system became operational on 02/06/2025. Additionally, ES

shared that the CCI system has been built and integrated with the NIS.

FI FI aims for the CCI-P2 system to join operations on 22/11/2025.

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MS Additional Comments

FR

FR reported that the CCI-P2 project is delayed beyond the legal deadline, with operations

planned for 15/12/2026. The delay was due to the prioritisation of the national import

system. To mitigate this, FR has allocated additional resources to improve planning.

Technical Specifications are expected to begin by the end of 2025 and be finalised and

shared by June 2026.

GR GR plans to implement both CCI-P1 and CCI-P2 on 30/06/2026.

HR HR shared that the CCI-P2 system joined operations on 02/06/2025.

HU Same response as CCI-P1.

IE Same response as CCI-P1.

IT IT aims for the CCI-P2 systems to join operations on 13/10/2026.

LT

LT shared that the CCI-P2 project is delayed beyond the legal deadline but aims for the

system to be in operation on 31/12/2025. LT noted that there have been delays in the

public procurement process due to lack of timely funding and supplier issues. LT aims to

finalise this process and complete the implementation of CCI-P2 by the end of 2025. In

addition, LT confirmed that the delays will not affect other Member States as LT has not

issued any CCI authorisations and isn’t involved in their use as a participating Member

State.

LU

LU reported that the CCI-P2 system became operational on 02/06/2025, despite issues

that were encountered during conformance testing. Both Phase 1 and Phase 2 were

implemented together, however, as of yet, no EOs have requested an authorisation.

LV LV informed that the CCI-P2 system joined operations on 02/06/2025.

MT MT aims for the CCI-P2 system to join operations on 31/12/2025.

NL

NL informed that the CCI-P1 project is delayed beyond the UCC WP deadline and aims

for the system to become operations on 01/07/2026. NL attributed a high risk to the timely

delivery of the project, noting that CCI is a complicated process and that the increased

integration of European systems over the common domain limits solutions. NL also

highlighted the challenges of integrating national processes for managing the control

findings, noting that the supplementary declaration with recapitulative nature combined

with the use of multiple goods shipment will require major adjustments to the national

system. To mitigate the risk, NL aims to implement its national system in multiple phases,

starting with operations for EIDR, and implementing standard customs declarations and

simplified declarations at a later date.

PL

PL indicated that the CCI-P2 project will be delayed beyond 2025, as it aims for the

system to become operational on 01/06/2026. PL attributed a medium risk level to the

timely delivery of the project and noted that the delay is due to a prolonged public

procurement procedure. Phase 2 will be developed under a new contract, with tendering

in the preparation phase. PL shared that no mitigation measures have been taken but

assured that EOs can submit import declarations without using centralised clearance.

PT PT reported that the CCI-P2 project is delayed beyond the legal deadline but plans for the

start of operations to begin on 16/11/2026. PT attributed a high level of risk to the timely

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MS Additional Comments

delivery of the project, citing the challenge posed by the delayed implementation of Excise

and EIR in the new NIS system forms the basis of the CCI systems and the integration

with different national and EU systems. PT additionally remarked that the strong inter-

dependencies of various national systems produced some difficulties in the development

of the NIS as a whole but that Agile development will be used to reduce the

implementation time-frame.

RO RO shared that the CCI-P2 system became operational on 31/03/2025.

SE

SE informed that the CCI-P2 project will be delayed beyond 2025, as it aims for the

system to become operational on 01/09/2026. SE indicated that the delays stem from the

prioritisation of other UCC projects and the complexities of establishing a goods shipment

level, which is not currently in place. This new level will require extensive changes not

only in the customs declaration system but also in several surrounding systems, to ensure

the correct collection of duties and effective risk management. By the end of 2025, SE

expects to have finalised the majority of the development that is needed for the essential

functionalities of the goods shipment level.

SI SI aims to have the CCI-P2 system operational on 10/11/2025.

SK

SK reported that the CCI-P2 project will be delayed beyond 2025, noting that the system

will become operational on 01/01/2026, alongside CCI-P1 and the NIS system upgrade.

SK attributed the delay to the parallel development of other systems, namely NCTS-P5

and AES as well as the switch from CCI-P1 to CCI-P2 technical specifications.

Table 21: Detailed responses from Member States – CCI-P2

Figure 33 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 33: Project progress and status per milestone – CCI-P2

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3.6.2 Overview of Project Progress

Figure 34 highlights any known divergences in the Member States’ National Planning compared to the

dates set in the UCC WP, along with the specific dates of each milestone. As this project has a

deployment window, the deployment and operations milestones are shown. Any difference between

these two dates indicates that a migration period is planned.

Regarding UCC Centralised Clearance for Import – Phase 1 (CCI-P1), the following Member States

have a planned/actual operations date that is later than the deadline in the UCC WP: AT, BE, CY, CZ,

DE, DK, FI, FR, GR, HR, HU, IE, IT, MT, NL, PT, SE, SI, and SK.

Figure 35 highlights any known divergences in the Member States’ National Planning compared to the

dates set in the UCC WP, along with the specific dates of each milestone. As this project has a

deployment window, the deployment and operations milestones are shown. Any difference between

these two dates indicates that a migration period is planned.

For the implementation of UCC Centralised Clearance for Import – Phase 2 (CCI-P2), the following

Member States have a planned/actual operations date that is later than the deadline in the UCC WP: AT,

BE, CY, CZ, DE, DK, EE, FI, FR, GR, HU, IE, IT, LT, MT, NL, PL, PT, SE, SI and SK.

77

Figure 34: Actual/Planned dates per milestone – CCI-P1

78

Figure 35: Actual/Planned dates per milestone – CCI-P2

79

3.7 UCC NEW COMPUTERISED TRANSIT SYSTEM (NCTS) UPGRADE –

COMPONENT 2

This project aims to align the existing NCTS to the UCC legal provisions. The scope of the project

includes the alignment of Information Exchanges to UCC data requirements, the upgrade and

development of interfaces with other systems such as AES, in addition to new Safety and Security

requirements.

The transit system offers significant benefits and simplifies processes while ensuring continuity with

existing systems. This achievement is the result of close collaboration between national customs

authorities, trade associations and the Commission.

In terms of the planning approach, the project is divided into two components.

For Component 1 (NCTS-P5), please refer to Section 2.12.

Component 2 (NCTS-P6) will align NCTS to the new provisions set by the UCC regarding Advanced

Cargo Information for Safety and Security, while continuing the practice of combined declaration for

the Member States opting to offer this facilitation to their trade. It requires the set-up of an automated

interface between NCTS and ICS2 to ensure that trade can serve both the transit procedure and the

Safety and Security formalities simultaneously with a single process for the benefit of all. The timeline

of NCTS-P6 is synchronised with that of ICS2-R3, having a transition window from 3 March 2025 until

1 September 2025 for the National Administrations to migrate from NCTS-P5 to NCTS-P6.

NCTS-P6 has been deployed in line with the following calendar (Figure 36) that is aligned to the UCC

WP. Deadlines linked to ICS2/NCTS-P6 derogations are not depicted since they are separate of the legal

deadlines.

Figure 36: NCTS-P6 timeline

3.7.1 Summary of Responses

Summary from the Commission:

The aim of NCTS-P6 is to complete the alignment of NCTS to the Safety and Security data specified in

the latest releases of the Annex B in the UCC DA and UCC IA. NCTS-P6 will also implement specific

requirements in transit customs declarations of goods brought into the customs territory of the Union.

The primary goals are to ensure continuity of the long-established combined declaration practice and

achieve fully integrated management of the Safety and Security provisions of the UCC in NCTS. This

integration aims to avoid duplication of the processes and systems for the National Administrations and

80

trade. NCTS-P6 will interface with the ICS2 system, to minimise the IT burden on the National

Administrations and trade. Another significative advancement is the harmonisation of the presentation

process across all the Customs Offices of the National Administrations, which will serve as a

steppingstone for future Smart Border initiatives between National Administrations and other

neighbouring countries.

The integration of the system with ICS2-R3 requires the synchronisation of two significant and

autonomous trans-European systems in terms of their process flow and information exchange. To

achieve this synchronisation, a dedicated converter will be employed to facilitate seamless

communication and data transfer between the systems. Therefore, the level of complexity associated

with the development of NCTS-P6 is significant.

In April 2020, an initiative was launched to conduct a feasibility study on the interconnection between

ICS2 and NCTS, including an analysis of Safety and Security requirements and the possible

implementation options. The outcome confirmed the feasibility of communication between ICS2 and

NCTS-P6. By mid-2021, the feasibility study was translated into a Business Case.

At the request of the National Administrations, the Business Case was temporarily suspended, awaiting

analysis of the technical implications of the proposed measures. National Administrations sought more

clarity regarding the combined declaration facility option that could be offered or not offered to their

trades as well as the interface between NCTS and ICS2-R3.

In the second half of 2021, a Technical Study was conducted with the National Administrations to

provide the expected clarifications and details. Based on this Technical Study, the VIS was produced by

the end of 2021.

In December 2021, the Business Case and VIS were approved. The VIS for NCTS-P6 established a

transition period from June 2024 to February 2025, aligning with the transition window of ICS2-R3.

This assumed that NCTS-P5 would be completed on time, ensuring operational continuity of the transit

combined declaration as a trade facilitation instrument.

During 2022, the Functional and TSS for NCTS-P6 were elaborated in collaboration with the National

Administrations and subsequently accepted by the ECCG in December 2022.

A significant risk of overlap was identified between the delays of the ‘running-over’ National

Administrations that joined NCTS-P5 operations in 2024 and the transitional period of NCTS-P6. The

revision of the UCC WP addressed this risk by establishing a clear cut-off for the transition to NCTS-

P5 as well as by postponing the start and end dates of the deployment window for NCTS-P6. The revised

UCC WP aims to ensure operational continuity.

In 2024, to facilitate the upgrade from NCTS-P5 to NCTS-P6, considering the reduced transition

window, the technical specifications have been optimised by eliminating the need for conversion of

Common Domain messages.

At the beginning of 2025, early indications suggested that certain National Administrations might not

be able to deploy (all) NCTS-P6 functionalities before the 1 September 2025 deadline. These concerns

were later confirmed through official communications from several National Administrations, with

revised deployment timelines.

An analysis of the potential impact of these delays, along with an examination of all possible mitigation

measures, was carried out. The aim was to support National Administrations in meeting the established

deadlines for ENS submissions under the UCC, while minimising disruptions to the functioning of

NCTS. For each optimised functionality specified for NCTS-P6, a risk assessment and mitigation plan

was developed to ensure operational continuity for all countries (aligned to either NCTS-P5 or P6)

beyond the formal deployment date, should this prove necessary. At the time of writing, the derogation

decisions are being prepared for the National Administrations that have requested an extension. These

derogations will allow rail and road operators to connect to ICS2-R3 until 31 December 2025, and to

NCTS-P6 interfacing with ICS2 until 31 May 2026. They were introduced to ease the transition for EOs,

particularly small enterprises, who will be permitted to continue using NCTS-P5 and/or ICS1 until the

new deadlines. Further details are provided in the Important Remark section below.

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Important remark:

Member States, Common Transit Convention Countries and Trade Associations expressed some

concerns in the ECCG/TCG meetings held in February and June 2025 about their readiness with the

implementation of the new entry summary declaration requirements underpinned by the ICS2- R3 (Step

3) and NCTS-P6 (opt-in) implementation as of 1 September 2025. The Commission found that the

appropriate legal approach was to issue derogation decisions according to the articles 6(4) and 8(2) of

the UCC. Seven Member States (ES, FI, FR, HU, IE, IT and LT) and the U.K. in respect of Northern

Ireland requested derogation from the deployment date of ICS2-R3 until 31/12/2025. In addition, seven

Member States (BG, HR, GR, LV, PL, RO and SK) requested derogation from the deployment date of

ICS2-R3 and NCTS-P6 opt-in version until 01/06/2026. At the moment of writing, the derogation

decisions are being prepared. For more information regarding the derogations, please consult the 2025

APR Report from the Commission to the European Parliament and the Council.

Summary from the Member States:

More than half of the Member States shared that they are on track to meet the NCTS-P6 deployment

deadline, though several reported a medium to high risk level for on-time delivery. Key challenges

include the delayed publication of technical specifications, the parallel development of other UCC

projects, ongoing procurement processes, and limited funding. Some Member States also cited delays

to ensure system quality or due to contractor timelines.

Where mitigation measures have been taken, they focus on accelerating development through

strengthened teams, improved coordination with contractors, and the finalisation of tenders.

At the time of reporting, only FI has started operations. The following Member States reported being on

track to join operations within the legal deadline: BE, BG, CY, CZ, EE, ES, IE, IT, LT, LV, MT, and

SI. Meanwhile, AT, DK, FR, GR, HR, HU, LU, NL, PL, PT, RO, SE and SK indicated delays beyond

the legal deadline, with FR, GR, NL, PL, RO, and SK expected to become operational after 2025.

Additionally, DE has not provided concrete implementation dates in its national project plan.

Detailed Responses:

Table 22 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT AT plans for the NCTS-P6 system to join operations on 04/09/2025.

BE BE aims to have the NCTS-P6 system join operations on 01/09/2025.

BG BG aims for the NCTS-P6 system to become operational on 21/07/2025.

CY CY reported that the NCTS-P6 system is on track to become operational on 01/09/2025.

Additionally, CY indicated it will be an opt-out country.

CZ CZ shared that the NCTS-P6 system is on target to join operations on 01/09/2025.

DE

DE reported that NCTS-P6 system is on target and indicated a low risk to the timely

delivery of the project. DE informed that it will not use the combined declaration

following Article 130 of the UCC (NCTS-P6) but assured all measures will be taken to

ensure the software is aligned with the deployment window of the project.

DK

DK reported that the NCTS-P6 project is delayed beyond the UCC WP deadline, but it

aims for the system to join operations on 27/09/2025. DK attributed a high level of risk to

the timely delivery of the project, noting NCTS-P6 has been postponed so as to ensure the

quality of the import system and its usability for the EOs. DK plans to first deploy the

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MS Additional Comments

national import system and subsequently NCTS-P6. Additionally, DK shared it will be an

opt-out country due to time constraints.

EE

EE informed that the NCTS-P6 project is delayed within the legal deadline and aims for

the system to be in operations on 16/08/2025. EE attributed a medium level of risk to the

timely delivery of the project, primarily due to delays in the publication of technical

specification amendments. These delays have resulted in increased efforts and costs.

Nevertheless, EE plans to have the NCTS-P6 system operational as an opt-in country by

the end of 2025.

ES ES shared that the NCTS-P6 system is on target to become operational on 01/09/2025.

FI

FI informed that the NCTS-P6 system became operational on 24/05/2025 as an opt-out

country. Additionally, FI shared that it is analysing the possibility of adopting opt-in in

Q2 2026.

FR

FR reported that the NCTS-P6 project is delayed beyond 2025, with operations planned

for 31/01/2026. A medium risk level was attributed to the timely delivery of the project,

with delays attributed to the completion of NCTS-P5 and ongoing resource constraints.

To address this, development teams have been reinforced, and continuous system testing

is planned.

GR GR shared that the NCTS-P6 project is delayed beyond 2025 but aims for the system to

become operational on 30/06/2026.

HR

HR reported that the NCTS-P6 project is delayed beyond the legal deadline, with

operations planned to start on 30/12/2025. The delay was attributed to the late publication

of technical specifications and the subsequent need for multiple revisions.

HU

HU reported that the NCTS-P6 project is delayed beyond the legal deadline and plans to

become operational on 15/12/2025. The main cause of delay is the ongoing public

procurement process to secure the necessary software provider.

IE IE shared that the NCTS-P6 system is on target to become operational on 01/09/2025.

IT IT plans for the NCTS-P6 system to join operations on 01/09/2025.

LT LT reported that the NCTS-P6 system is on target and aims for it to become operational

on 01/09/2025.

LU

LU shared that the NCTS-P6 project is delayed beyond the UCC WP deadline but aims

for the system to become operational on 01/12/2025. LU attributed the delay to changing

specifications and a lack of information concerning the planning of the conformance

testing activities.

LV

LV informed that it aims for the NCTS-P6 system to become operational on 01/09/2025.

However, LV noted a medium risk of delay to the timely delivery of the project as it would

like to adopt opt-in functionalities.

MT MT reported that the NCTS-P6 system is on target to become operational on 01/09/2025.

NL

NL informed that the NCTS-P6 project is experiencing delays beyond 2025 and aims for

the system to join operations on 01/04/2026. NL attributed a high level of risk to the timely

delivery of the project given the accumulation of MASP-C projects.

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MS Additional Comments

PL

PL reported that the NCTS-P6 project is delayed beyond 2025, with operations planned

for 22/06/2026. A high level of risk was attributed to the timely delivery of the project

due to funding shortages under the current contract and a lengthy procurement process. A

new contract is under tender, but further delays may occur if a new provider requires time

to become familiar with the system. PL aims to sign the new contract and complete at

least half of the analysis phase by the end of 2025.

PT PT plans for the NCTS-P6 system to become operational on 01/10/2025.

RO RO reported that the NCTS-P6 project is delayed beyond 2025 but aims to have the system

join operation on 01/06/2026.

SE

SE reported that the NCTS-P6 project is delayed beyond the legal deadline but aims to

start operations on 16/11/2025. SE attributed a medium risk to the timely delivery of the

project, stating contractor deliverables as a contributing factor to the delay. To mitigate

this delay, SE has been in close contact with the contractor and aims to deploy the system

as a big bang.

SI SI informed that the NCTS-P6 system is on track to become operational on 01/09/2025 as

an opt-out country.

SK

SK reported that the NCTS-P6 project is delayed beyond 2025 and plans to ‘go live’ on

01/03/2026 as an opt-in country but will meet the 01/09/2025 deadline as an opt-out

country. SK has attributed a medium risk to the timely delivery of the project, citing delays

caused by prioritising other UCC projects. In addition, SK shared it is experiencing

problems with the link between NCTS-P6 and the ENS requirements in ICS2-R3 (Step

3), noting its traders will not be ready to lodge separate ENS declarations47. SK aims to

complete all conformance testing campaign modes by the end of 2025.

Table 22: Detailed responses from Member States – NCTS-P6

Figure 37 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 37: Project progress and status per milestone – NCTS-P6

47 Information provided from a bilateral meeting between SK and DG TAXUD held on 06/03/2025.

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3.7.2 Overview of Project Progress

Figure 38 highlights any known divergences in the Member State’s National Planning compared to the

dates set in the UCC WP, along with the specific dates of each milestone. As this project has a

deployment window, the deployment and operations milestones are shown. Any difference between

these two dates indicates that a migration period is planned.

Regarding UCC New Computerised Transit System – Phase 6 (NCTS-P6), the following Member States

have a planned/actual operations date that is later than the deadline in the UCC WP: AT, DK, FR, GR,

HR, HU, LU, NL, PL, PT, RO, SE and SK. DE did not provide data through its National Planning

regarding the operations date.

85

Figure 38: Actual/Planned dates per milestone – NCTS-P6

86

3.8 UCC AUTOMATED EXPORT SYSTEM (AES)

The Automated Export System (AES) project consists of an upgrade of both the existing trans-European

Export Control System (ECS) and the existing National Export System (NES). It aims to implement the

UCC requirements for the export and exit of goods, including export and re-export declarations, Exit

Summary Declaration (EXS), Centralised Clearance for Export (CCE), re-export notifications and an

interface with Excise Movement and Control System (EMCS) and NCTS. The project entails

implementing the UCC simplifications offered to trade to facilitate the export of goods for European

companies, such as CCE, and the UCC obligations to better monitor what exits the customs territory of

the Union to prevent fraud. The export declaration and all linked message exchanges, the Arrival at Exit

Notification and EXS are subject to considerable rework. The proposed message structures are fully

convertible from/to ‘Legacy’/‘To Be’ ones, guaranteeing a smooth transition and fostering operational

continuity from Q1 2021 until the latest trader is migrated to AES.

The following processes will be implemented:

• Export declaration pre-lodgement;

• Handling of simplified/supplementary declarations;

• CCE;

• Re-export notification;

• Export process followed by transit: interoperability with the NCTS trans-European system;

• Export handling of goods under excise duties suspension interoperability with EMCS;

• Exit Summary Declaration for Safety and Security at exit.

The new export system brings about substantial benefits and simplifications while ensuring continuity

with the existing operational systems.

In terms of planning, the system is comprised of two components.

Component 1 (AES-C1) relates to the trans-European AES system. The project further develops the

existing ECS to implement a full AES that covers the business requirements for processes and data

brought about by the UCC. These processes and data include the coverage of simplified procedures and

CCE. It also covers the development of harmonised interfaces with EMCS and NCTS. As such, AES

enables the full automation of export procedures and exit formalities. The system includes some parts

that have been developed centrally, but the main components are being developed at the national level.

AES-C1 was deployed in three steps: the first related to core functionalities (operational continuity

aligned to UCC), the second to interface with Excise, and the third to non-core functionalities (Central

Clearance, Export followed by Transit, Pre-Lodgement, and simplified/supplementary declarations).

The Member States had the possibility to deploy all steps at once or to deploy them in sequence.

AES-C1 was scheduled be deployed in line with the following calendar:

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Figure 39: Updated AES-C1 timeline

Component 2 (AES-C2) relates to the NES upgrade and upgrades the national systems used for the

completion of certain formalities not impacting the Common Domain of the AES.

It is important to highlight that the AES system specifications developed at the central level (FSS and

TSS) cover the Information Exchange in the common, national, and external domains:

• The Common Domain communication refers to the Information Exchange between customs

offices located in different Member States;

• The national domain includes the interface between national AES and other systems at national

level (e.g., AES-EMCS and AES-NCTS);

• The external domain includes the communications between the customs offices and the

declarant/trader at exit, at national level.

Regarding the message exchanges on the Common Domain, the AES specifications prepared by DG

TAXUD are mandatory for all Member States. In case of external or national domains, the common

AES specifications are strongly recommended, aiming to harmonise the export and exit formalities as

much as possible among the Member States.

The 27 Member States and Northern Ireland under the NIP needed to transition to the AES-C1 system

by 1 December 2023 for the core functionalities, by 13 February 2024 for the interface with Excise, and

by 2 December 2024 for the non-core functionalities.

After 2 Member States requested the extension of the transitional rules and the ieCA converter until

December 2025, the UCC Implementing Regulation for Technical Arrangements (IRTA) was re-

activated to include a provision that allowed for the transitional measures to be prolonged. The IRTA

revision package underwent interservice consultation between December 2024 and January 2025 and

was voted in the Customs Code Committee General Legislation (CCC-GEN) of 7/02/2025, with all

Member States in favour. The new IRTA was adopted on 13 March 2025 and published in the Official

Journal48 on 20 March 2025. Article 56 of the IRTA extended the End of Transition deadline for AES-

C1 until 14/12/2025.

48 Commission Implementing Regulation (EU) 2025/512 of 13 March 2025 on technical arrangements for

developing, maintaining and employing electronic systems for the exchange and storage of information under

Regulation (EU) No 952/2013 of the European Parliament and of the Council: https://eur-lex.europa.eu/legal-

content/EN/TXT/?uri=OJ:L_202500512

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3.8.1 Summary of Responses

AES – Component 1 (AES-C1)

Summary from the Commission:

For AES, the challenge lies in ensuring operational continuity and a seamless transition for Member

States and trade, while implementing substantial changes in the applicable data and process models. The

functional and technical specifications49 approved by the Member States govern the quality, technical

support, operational continuity, security, and capacity of the transition to full AES-C1 operations.

The AES project pioneered a collaborative, iterative and Agile working method that has been praised

by all the Member States and traders involved. The adoption of an Agile approach since the project's

inception has yielded functional and technical quality as well as the actual progress among the Member

States. The collective intelligence of the Member States is a critical asset for the success of the transition

at stake. The Coordination Programme is also essential in enabling collaboration between the Member

States and the Commission and providing transparency on the status of the project.

Considering the delays reported during 2023 by the Member States and the trade community regarding

their transition to AES-C1 (see below), the deadlines for AES deployment and the end date for transition

were updated in the UCC WP revision and in AES TSS. These updates aimed to ensure the operational

continuity of AES until 11 February 2025 and full compliance with the deadlines set in Article 278(3)

of the UCC. Following the adoption of the new IRTA, Member States that didn’t manage to complete

their deployment within the UCC WP deadlines will benefit from the extension of the Transitional

measures for AES-C1 until 14 December 2025.

Progress of the Central Project Team

Overall, the activities of the Central Project Team are on track according to the planned schedule for the

development of the central system and the quality of the central services according to the agreed Service

Level Agreement. The central converter demonstrated its fitness for purpose and its resilience with the

growing volume of conversion. Other central systems have been continuously improved.

A new business scenario for the recapitulative supplementary declaration at export has been

incorporated in the AES system specifications to promote harmonised implementations of

simplified/supplementary declarations functions in the national AES systems.

Following the publication of the initial version of the AES Business Guidance in 2022 (versions for

customs and for trade, available in English, German, and French), the first update was published at the

end of 2023, accepted in ECCG97 in March 2024. This update was aligned with the Commission’s plan

to provide regular updates of the Guidance to enhance the business understanding of AES functions. No

further updates have been made since then.

Additionally, at the end of 2023, a Business Continuity Plan (BCP) for AES was established between

the Member States and the Commission. This plan outlines the measures to be adopted in all Member

States in the event of a temporary failure of the AES system. In Q2 2024, an update of the BCP was

launched, introducing slight changes in the BC-EAD-Form. The updated package was accepted by the

ECCG in August 2024, by written procedure. No further updates have been made since then.

Migration to AES-C1

The Member States and the Commission are actively involved in transitioning the trans-European

customs systems for export. This started with the successful deployment of the new UCC AES system

49 The functional and technical specifications include Service Management, Service Level Agreements, Terms of

Reference, Crisis Management, Capacity Plans and Security Plans.

89

in DE in March 2021 and the entry into international operation by ES and DE on 26 April 2022. These

achievements paved the way for the next generation of interconnected trans-European systems for the

trade community and the national customs authorities, showcasing the quality of the specifications, the

legal provisions supporting these systems and, most importantly, their operational continuity.

By 1 December 2023 (UCC WP deadline for the core functionalities), twelve Member States (DE, ES,

IE, NL, HR, SI, DK, BG, CZ, EE, LV, and IT) were operating in the AES system. As of 1 September

2025, twelve additional Member States (LT, CY, RO, BE, LU, SE, FI, PL, SK, AT, HU, and MT) have

joined AES operations.

Increasing progress of the Member States and the Commission in 2025 (as of 1 September 2025)

The Member States reported significant progress in deploying their national export applications in 2025.

Currently, the remaining Member States (FR, GR and PT) are actively engaged in their implementation,

performing conformance testing and planning to operate the new system by December 2025. However,

XI has announced that it will not be able to join the system before the end of the transition period.

The central converter, ieCA, developed and operated by the Commission along with other central

systems, has performed as expected. This significant achievement is the outcome of over three years of

intensive collaboration between the Member States and the Commission, marking the beginning of the

transition in the Common Domain.

Entry into operation

Figure 40 is based on the date which a Member State joined or will join the ‘To Be’ operation on the

Common Domain with their core functionalities. Thus far, all entries in operations have occurred

without causing any disruption to the continuity and quality of the operation, reflecting the effective

efforts of the National Project Teams.

Almost all Member States confirmed that they will be in operations with the core functionalities, the

interface with EMCS and the non-core functionalities by 14 December 2025. FR plans to go-live with

only the core functionalities (Step 1) in Q4 2025, with the traders’ migration completed by 14 December

2025. GR plans to be operational by 1 December 2025 without a migration period for the traders. PT is

operating AES only in the common domain as a first step and intends to complete deployment with all

functionalities before December 2025.

However, a few Member States announced that certain non-core functionalities and/or the harmonised

interface with EMCS will only be deployed after 2025. BE plans to deploy CCE and the interface with

NCTS in 2026; FR will gradually deploy non-core functionalities and the EMCS interface during 2026

and 2027; HU intends to deploy non-core functionalities in 2026; and NL has not yet scheduled the

deployment of CCE and the interface with NCTS. In addition, XI faces significant challenges in

deploying the full scope of AES and is expected to be delayed beyond 14 December 2025.

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Figure 40: AES-C1 Member States entry into operations as of September 2025

Overall, the National Administrations have collectively achieved significant progress. All remaining

National Administrations, except XI, will enter into operation before 14 December 2025.

Recommendations to the Member States

The Commission invited the Member States, particularly those that announced running over the 1

December 2023 milestone for the core functionalities, to maintain a high level of compliance with all

their national projects so that AES-C1 can be deployed in time or with the shortest delay possible.

Member States that are late are advised to take advantage of the remaining time before the end of the

extended transition period to undertake all necessary steps to minimise delays as much as possible.

Furthermore, the Member States have been reminded about the implementation of all the requirements

of the Design Document for National Export Application (DDNXA), including the transitional Rules

and Conditions, to ensure operational continuity.

Additionally, the Commission invited the Member States that have not yet done so to publish their trade

specifications in accordance with the latest DDNXA v5.15.2 and RfCs promptly.

It is essential for Member States that do not offer a transition window to their trade to communicate their

transition strategy well in advance to the EOs. This will allow sufficient time for the development and

testing of the trade system. Member States that offer a transitional window should track the progress of

their traders and periodically report via submission of the updated National Project Plans template or

business statistics. Moreover, all Member States should initiate their outreach and support programme

for the EOs.

The Coordination Programme

Under the umbrella of the ‘National Administration Coordination Programme,’ the Commission assists

and monitors the development and deployment of the national components for AES-C1 by the Member

States. The programme is being extended to monitor the transition of the Member States and traders

during their transition to AES-C1.

The trade community is regularly updated on the progress achieved and the National Planning.

The National Project Plan template has been updated to include additional milestones pertaining to the

upload of business statistics as well as the projected or actual data on progress of transition by traders

and their software providers.

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DG TAXUD will monitor closely the deployment progress of trade via the Coordination Programme

and report to each ECCG.

Summary from the Member States:

Most Member States have started operations for AES-C1, while the few facing delays reported varying

levels of risk. Key challenges included internal development issues, complex system interdependencies,

and the prioritisation of other national projects. To reduce implementation timeframes, Member States

adopted Agile methodologies and reinforced project teams and resources.

At the time of writing, the following Member States reported that they have entered operations, either

through a single-step or multi-step approach: BE, BG, CY, CZ, DE, DK, EE, ES, FI, HR, IT, LT, LU,

LV, NL, PL, RO, SE, SI, and SK. AT, GR, HU, IE, MT and PT are on track to begin operations before

the end of the transition period. Some MS are, however, facing delays beyond the deployment deadline,

with non-core functionalities (Step 3) expected to become operational after 2025.

Detailed Responses:

Table 23 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT

AT reported that the AES-C1 system was deployed on 26/01/2025 and aims for it to

become fully operational on 30/09/2025, following the completion of the transition period

with the EOs50. Additionally, AT shared that export declaration pre-lodgement, handling

of simplified/supplementary declarations and re-export notification functionalities are not

yet in operation. CCE functionality is planned to be operational by 17/07/2025 and

interoperability with the NCTS trans-European system functionality is planned to be fully

operational without the use of a workaround solution by 30/09/2025.

BE

BE shared that AES-CI system was deployed on 19/06/2024 and the system joined

operations with core functionalities (Step 1) and the interface with Excise (Step 2) on

18/12/2024.

BG BG informed that the AES-C1 system has been operational, with all functionalities since

29/08/2023.

CY

CY reported that the AES-C1 system entered operations with core functionalities (Step 1)

on 18/12/2023, interface with Excise (Step 2) on 31/07/2024, and non-core functionalities

(Step 3) on 20/01/2025.

CZ CZ shared that the AES-C1 system started operations with all functionalities on

01/10/2023.

DE DE reported that the AES-C1 system has been operational, with all functionalities since

29/10/2023.

DK DK informed that the AES-C1 system joined operations with all functionalities on

31/05/2024.

EE EE shared that the AES-C1 system has been operational, with all functionalities since

01/10/2023.

50 The information shared by AT in the survey has been updated based on a bilateral meeting between AT and DG

TAXUD held on 24/04/2024.

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MS Additional Comments

ES ES reported that the AES-C1 system joined operations on 09/05/2023 with all

functionalities.

FI

FI informed that the AES-C1 system is completed, the core functionalities (Step 1) have

been operational since 05/11/2024 and the non-core functionalities (Step 3) since

24/05/2025.

FR

FR reported that the AES-C1 project is delayed beyond the legal deadline, with operations

planned for core functionalities (Step 1) on 14/12/2025, Excise interface (Step 2) on

31/12/2025, and non-core functionalities (Step 3) on 30/03/2028. A medium risk level

was attributed to the project due to delays in finalising the Information System (IS)

construction. The application is now complete, with internal testing underway in

collaboration with EOs and the Commission. To prevent further delays, the project team

has been reinforced with additional resources to meet key milestones and improve output

quality.

GR

GR reported that the AES-C1 project is delayed but still aims to be operational on

01/12/2025. The delays were attributed to procurement issues and limited resources, with

GR assessing a medium risk to timely delivery. To mitigate this, additional budget has

been allocated to support on-time implementation.

HR HR shared that the AES-C1 system started operations with all functionalities on

03/05/2023.

HU

HU reported that the AES-C1 project is delayed beyond the legal deadline but is expected

to be fully operational by the end of 2025. HU shared that the core functionalities (Step

1) and the interface with excise (Step 2) have been operational since 06/05/2025. For the

non-core functionalities (Step 3), it aims to have the AES-NCTS interface in operations

on 07/07/2025, while CCE, re-export notification and the EIDR functionalities are

planned for 31/12/2025.

IE

IE reported the AES-C1 project is almost completed. IE shared that the system joined

operations with core functionalities (Step 1) on 21/05/2023, the interface with Excise

(Step 2) on13/02/2024 and aims for the non-core functionalities (Step 3) to become

operational on 01/08/2025.

IT IT shared that the AES-C1 system joined operations with the core functionalities (Step 1)

and the non-core functionalities (Step 3) on 01/12/2024.

LT

LT informed that the AES-C1 system is completed. The core functionalities (Step 1) and

the interface with Excise (Step 2) joined operations on 03/12/2023 while the non-core

functionalities (Step 3) have been operational since 01/12/2024.

LU LU shared that the AES-C1 system joined operations on 02/12/2024 with all

functionalities.

LV

LV reported that the AES-C1 system is fully implemented. The system entered operations

with the core functionalities (Step 1) on 10/10/2023, followed by the interface with Excise

(Step 2) on 13/02/2024 and the remaining non-core functionalities (Step 3) on 01/12/2024.

MT

MT aims to deploy AES-C1 on 21/07/2025. In addition, operations for the core

functionalities (Step 1) are planned for 21/07/2025, the Excise interface (Step 2) on

27/10/2025 and the non-core functionalities (Step 3) on 24/11/2025.

NL NL reported that the AES-C1 system is operational, with core functionalities (Step 1) live

since 01/12/2023, the Excise interface (Step 2) since 13/02/2024, and non-core

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MS Additional Comments

functionalities (Step 3) since 02/12/2024. However, NL noted delays with some additional

non-core functionalities. Exit followed by Transit is planned for delivery by the end of

2025 while planning for CCE is still ongoing.

PL PL informed that AES-C1 started operations with all functionalities on 31/10/2024.

PT

PT reported that the AES-C1 project is delayed beyond the legal deadline, with operations

for core functionalities (Step 1) and the Excise interface (Step 2) planned for 04/11/2025,

and the non-core functionalities (Step 3) on 17/11/2025. The delays were attributed to

strong interdependencies among national systems, which complicated the development of

AES. PT noted that the project was especially complex, as it involved creating a new

export system requiring integration with various national and EU systems. To address

these challenges, PT adopted Agile development to accelerate implementation, improved

its planning processes and adjusted the scheduling of training activities.

RO RO shared that the AES-C1 system joined operations on 16/03/2024 with all

functionalities.

SE SE reported that the AES-C1 system has been fully operational with all functionalities

since 02/12/2024.

SI SI informed that AES-C1 system started operations with all functionalities on 24/05/2023.

SK SK informed that the AES-C1 system has been operational with all functionalities since

01/11/2024.

Table 23: Detailed responses from Member States – AES-C1

Figure 41 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 41: Project progress and status per milestone – AES-C1

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AES – Component 2 (AES-C2)

Summary from the Member States:

Please see also the summary from AES-C1.

At the moment of writing, the following Member States have joined operations for AES-C2: BE, BG,

CY, CZ, DE, DK, EE, ES, FI, HR, HU, IE, IT, LT, LU, LV, NL, PL, RO, SE, SI and SK. AT, GR, MT

and PT are delayed beyond the legal deadline but plan to join operations before the end of 2025.

Additionally, FR reported the project as not applicable.

Detailed Responses:

Table 25 provides the individual updates from the Member States on their responses to the survey and

the national plans provided in June 2025:

MS Additional Comments

AT AT plans for the AES-C2 system to join operations on 30/09/2025.

BE BE informed that the AES-C2 system joined operations on 18/12/2024.

BG BG shared that the AES-C2 system started operations on 29/08/2023.

CY CY reported that the AES-C2 system has been operational since 18/12/2023.

CZ CZ shared that the AES-C2 system started operations on 01/10/2023.

DE DE informed that the AES-C2 system has been operational since 29/10/2023.

DK DK shared that the AES-C2 system started operations on 31/05/2024.

EE EE reported that the AES-C2 system has been operational since 01/10/2023.

ES ES informed that the AES-C2 system started operations on 09/05/2023.

FI FI reported that the AES-C2 system joined operations on 05/11/2024.

FR FR reported the system as not applicable.

GR GR plans for the AES-C2 system to join operations on 01/12/2025.

HR HR shared that the AES-C2 system has been operational since 02/05/2023.

HU

HU reported that the AES-C2 system was deployed and became operational on

06/05/2025, but experienced delays due to dependencies on the delivery of the AES-C1

system.

IE IE reported that the AES-C2 system started operations on 21/05/2023.

IT IT shared that the AES-C2 system joined operations on 01/12/2024.

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MS Additional Comments

LT LT informed that the AES-C2 system has been operational since 03/12/2023.

LU LU reported that the AES-C2 system joined operations on 02/12/2024.

LV LV shared that the AES-C2 system joined operations on 10/10/2023.

MT MT plans for AES-C2 to become operational on 21/07/2025.

NL

NL reported that the AES-C2 system has been operational since 01/12/2023. However,

NL noted that CCE and the interface between NCTS-P5 and AES have not yet been

completed.

PL PL informed that the AES-C2 system has been operational since 31/10/2024.

PT

PT reported that the AES-C2 project is delayed beyond the legal deadline, with

deployment planned for 01/10/2025. PT attributed a high level of risk to the timely

delivery of the project, with delays stemming from the strong interdependencies among

national systems, which complicated the development of the AES system. PT noted that

the project was particularly complex, as it involved creating an entirely new national

export system requiring integration with various national and EU systems. To address

these challenges, PT adopted Agile development to shorten the implementation timeframe

and enhanced its planning processes.

RO RO shared that the AES-C2 system joined operations on 16/03/2024.

SE

SE reported that the AES-C2 system began operations on 02/12/2024 for all interfaces

related to the common domain. Delays were noted for the deployment of EIDR, the Exit

Summary Declaration, and the Re-Export Notification, due to the prioritisation of other

UCC projects. SE stated that EIDR will be deployed on 01/02/2026, with all EOs expected

to be operational by 28/02/2026, noting that it is currently used by only a few EOs, and

only for exports to NO. The Exit Summary Declaration and Re-Export Notification are

planned for deployment in the second half of 2026, though both involve a very limited

number of transactions.

SI SI informed that the AES-C2 system joined operations on 24/05/2023.

SK SK reported that AES-C2 has been operational since 01/11/2024.

Table 24: Detailed responses from Member States – AES-C2

96

Figure 42 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 42: Project progress and status per milestone – AES-C2

97

3.8.2 Overview of Project Progress

Figure 43 for AES-C1 highlights any known divergences in the Member States’ National Planning

compared to the dates set in the UCC WP, along with the specific dates of each milestone. As this project

has a deployment window, the deployment and operations milestones are shown. Any difference

between these dates, indicates that a migration period is planned.

Regarding UCC Automated Export System – Component 1 (AES-C1):

• The Member States that plan to deliver the system in full and have a planned/actual operations

date that is later than the single operations deadline in the UCC WP are AT, DK, GR, LU, MT,

PL, RO, SE, and SK;

• The Member States that plan to deliver the system by steps and have a planned/actual operations

date for the core functionalities (Step 1), interface with Excise (Step 2) and the non-core

functionalities (Step 3) that is later than the steps deadline in the UCC WP are BE, CY, FI, FR,

HU and PT. Furthermore, IE has a planned/actual operations date for only the non-core

functionalities (Step 3) that is later than the step deadline in the UCC WP.

Figure 44 for AES-C2 highlights any known divergences in the Member States’ National Planning

compared to the dates set in the UCC WP, along with the specific dates of each milestone. As this project

has a deployment window, the deployment and operations milestones are shown. Any difference

between these dates, indicates that a migration period is planned.

Regarding UCC Automated Export System – Component 2 (AES-C2), the following Member States

have a planned/actual operations date that is later than the deadline in the UCC WP: AT, BE, GR, HU,

MT and PT. Additionally, FR indicated the project as not applicable.

98

99

Figure 43: Actual/Planned dates per milestone – AES-C1

100

Figure 44: Actual/Planned dates per milestone – AES-C2

101

3.9 UCC IMPORT CONTROL SYSTEM 2 (ICS2) – RELEASE 3

The goal of the UCC ICS2 programme is to strengthen the Safety and Security of the supply chain for

goods moved via all modes of transport. The aim is to do so through better targeted risk-based controls

of EU customs authorities on improved ENS data quality, data filing, data availability and data sharing

and through real-time collaborative risk analysis and co-ordinated Safety and Security controls at the

EU entry points. The main purpose of the system is to implement the requirements resulting from the

UCC and strategic objectives endorsed by the Member States in the risk management strategy and action

plan of 2014.

In terms of planning, the programme is implemented in three releases.

For Release 1 (ICS2-R1) and Release 2 (ICS2-R2), please refer to Section 2.9.

Release 3 (ICS2-R3) aims to cover the implementation of new ENS obligations, related business, and

risk management process for all goods in maritime and inland waterways, road, and rail traffic.

The Member States need to deploy their national ICS2 component by 3 June 2024. Depending on the

mode of transport, the EOs shall start using ICS2 within the following deployment windows:

• For maritime and inland waterways carriers, between 3 June 2024 and 4 December 2024;

• For house level filers in the maritime and inland waterways traffics, between 4 December

2024 and 1 April 2025;

• For road and rail carriers, between 1 April 2025 and 1 September 2025.

3.9.1 Summary of Responses

Summary from the Commission:

The trans-European project on UCC ICS2-R3 enhances the functional scope of ICS2 with support for

further modes of transport and implements the complete UCC requirements for all ‘entry of goods’ use

cases including the existing ones from ICS2-R2.

ICS2-R3 includes further extension for Safety and Security Analytics.

The ICS2-R3 Common Technical System Specifications (CTSS) were initially delivered in February

2022 and subsequently updated in September 2022. For ICS2-R3, the conformance testing activities are

exclusively carried out by EOs. The connectivity conformance testing activities are in progress since 1

July 2023 and the conformance testing itself for functional testing started on 11 December 2023. Unlike

previous releases, for ICS2-R3 there was no R3 conformance testing campaign for the National

Administrations. The National Administrations have already implemented all functionalities for ICS2-

R3 within ICS2-R2 and completed the mandatory conformance testing, except for NL.

The development of the central components, namely the Common Repository (CR) and Shared Trader

Interface has started and is progressing as planned.

Important remark:

Member States, Common Transit Convention Countries and Trade Associations expressed some

concerns in the ECCG/TCG meetings held in February and June 2025 about their readiness with the

implementation of the new entry summary declaration requirements underpinned by the ICS2- R3 (Step

3) and NCTS-P6 (opt-in) implementation as of 1 September 2025. The Commission found that the

appropriate legal approach was to issue derogation decisions according to the articles 6(4) and 8(2) of

the UCC. Seven Member States (ES, FI, FR, HU, IE, IT and LT) and the U.K. in respect of XI requested

derogation from the deployment date of ICS2-R3 until 31/12/2025. In addition, seven Member States

(BG, HR, GR, LV, PL, RO and SK) requested derogation from the deployment date of ICS2-R3 and

NCTS-P6 opt-in version until 01/06/2026. At the moment of writing, the derogation decisions are being

102

prepared. For more information regarding the derogations, please consult the 2025 APR Report from

the Commission to the European Parliament and the Council.

Summary from the Member States:

At the time of writing, all Member States have deployed the ICS2-R3 system. In terms of operations,

BG, CZ, GR, LU, PT, and SI are fully operational across all modes of transport, having adopted a single-

step approach. DK, is also following a single-step approach and is on track to become operational by

the UCC WP deadline.

The following Member States have started operations for maritime and inland waterways carriers (Step

1) and house-level filers in these traffic modes (Step 2), and are on target to reach operational status for

road and rail carriers (Step 3) by the deadline: AT, BE, CY DE, EE, ES, FI, HR, HU, IE, LT, LV, MT,

PL, RO SE, and SK.

In addition, IT has yet to join operations, but is on track to do so with all functionalities before the final

deadline. FR and NL joined operations for Step 1 but reported a delay in reaching Step 3 and Step 2

respectively.

Detailed Responses:

Table 26 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

AT

AT shared that the ICS2-R3 system was deployed on 03/06/2024, with operations for

maritime and inland waterways carriers (Step 1) and house level filers in the maritime and

inland waterways traffics (Step 2) starting on 04/12/2024 and 01/04/2025 respectively.

AT aims to have the system operational for road and rail carriers (Step 3) on 01/09/2025.

BE

BE informed that ICS2-R3 was deployed on 03/06/2024, with maritime and inland

waterways carriers (Step 1) in operations since 04/12/2024 and maritime and inland

waterways traffics (Step 2) since 01/04/2025. Additionally, BE plans to have road and rail

carriers (Step 3) operational on 01/09/2025.

BG BG reported that the ICS2-R3 system has been operational for all modes of transport since

03/06/2024.

CY

CY shared that the ICS2-R3 system was deployed on 03/06/2024 and is fully operational

since 04/12/2024 for maritime and inland waterways carriers (Step 1) and 01/04/2025 for

house level filers in the maritime and inland waterways traffics (Step 2).

CZ CZ shared that the ICS2-R3 system was deployed and started operations on 01/06/2024

for all modes of transport.

DE

DE informed that the ICS2-R3 system was deployed on 03/06/2024, with maritime and

inland waterways carriers (Step 1) in operations since 04/12/2024 and maritime and inland

waterways traffics (Step 2) since 01/04/2025. Additionally, DE is on target to have road

and rail carriers (Step 3) operational on 01/09/2025.

DK

DK reported that the ICS2-R3 system was deployed on 25/05/2024 and is on track to start

operations for all modes of transport on 01/09/2025, as only a few EOs remain to be

onboarded.

EE

EE informed that the ICS2-R3 system was deployed on 03/06/2024. Operations began

with maritime and inland waterways carriers (Step 1) and house level filers in the maritime

and inland waterways traffics (Step 2) on 01/04/2025. Road and rail carriers (Step 3) are

scheduled to become operational on 01/09/2025.

103

MS Additional Comments

ES

ES shared that the ICS2-R3 system was deployed on 03/06/2024, with operations for

maritime and inland waterways carriers (Step 1) starting on 04/12/2024, house level filers

in the maritime and inland waterways traffics (Step 2) on 01/04/2025 and road and rail

carriers (Step 3) planned for 01/09/2025.

FI

FI shared that the ICS2-R3 system was deployed during Q2 2025, with operations for

maritime and inland waterways carriers (Step 1) and house level filers in the maritime and

inland waterways traffics (Step 2) starting on 01/04/2025. FI aims to have the system

operational for road and rail carriers (Step 3) on 01/09/2025.

FR

FR informed that ICS2-R3 was deployed on 03/06/2024, with maritime and inland

waterways carriers (Step 1) in operations since 04/12/2024. FR aims to have road and rail

carriers (Step 3) join operations on 31/12/2025.

GR GR reported that the ICS2-R3 system was deployed and has been in operations for all

modes of transport since 14/06/2024.

HR

HR shared that ICS2-R3 was deployed on 03/06/2024. Operations began with maritime

and inland waterways carriers (Step 1) and house level filers in the maritime and inland

waterways traffics (Step 2) on 01/04/2025. Road and rail carriers (Step 3) are scheduled

to become operational on 01/09/2025.

HU

HU reported that the ICS2-R3 system was deployed on 01/03/2023. Operations were

launched for maritime and inland waterways carriers (Step 1) on 04/12/2024, followed by

house-level filers in the maritime and inland waterways traffics (Step 2) on 01/04/2025.

Road and rail carriers (Step 3) are expected to follow on 01/09/2025.

IE

IE informed that the ICS2-R3 system was deployed on 03/06/2024, and has been

operational for maritime and inland waterways carriers (Step 1) since 04/12/2024 and for

house level filers in the maritime and inland waterways traffics (Step 2) since 01/04/2025.

In addition, IE aims to have road and rail carriers (Step 3) operational on 01/09/2025, but

noted that EOs may face challenges meeting the final deadline.

IT

IT shared that ICS2-R3 was deployed on 03/06/2024. IT aims for maritime and inland

waterways carriers (Step 1) and house-level filers in the maritime and inland waterways

traffics (Step 2) to join operations on 14/07/2025 and for road and rail carriers (Step 3) on

01/09/2025.

LT

LT reported that the ICS2-R3 system was deployed on 01/06/2024. This was followed by

operations for maritime and inland waterways carriers (Step 1) on 04/12/2024, house-

level filers in the maritime and inland waterways traffics (Step 2) on 01/04/202. It aims

for road and rail carriers (Step 3) to become operational on 01/09/2025.

LU

LU shared that the ICS2-R3 system joined operations on 01/07/2024 for all applicable

modes of transport. Additionally, LU noted that the impact of ICS2-R3 is limited as it has

no land or sea borders with 3rd countries.

LV

LV reported that the ICS2-R3 system was deployed on 01/03/2023. Operations for

maritime and inland waterways carriers (Step 1) began on 04/12/2024, followed by house-

level filers in these traffic modes (Step 2) on 01/04/2025. LT plans to launch operations

for road and rail carriers (Step 3) on 01/09/2025.

MT MT informed that ICS2-R3 was deployed on 03/12/2024, with maritime and inland

waterways carriers (Step 1) in operations since 04/12/2024 and maritime and inland

104

MS Additional Comments

waterways traffics (Step 2) since 01/04/2025. Additionally, MT plans to have road and

rail carriers (Step 3) operational on 01/09/2025.

NL

NL shared that the ICS2-R3 system was deployed on 27/05/2024 and has been operational

for maritime and inland waterways carriers (Step 1) since 04/12/2024. NL aims to have

the system operational for house level filers in the maritime and inland waterways traffics

(Step 2) on 01/09/2025.

PL

PL informed that the ICS2-R3 system was deployed on 03/06/20204, with maritime and

inland waterways carriers (Step 1) in operations since 04/12/2024 and maritime and inland

waterways traffics (Step 2) since 01/04/2025. Additionally, PL is on target to have road

and rail carriers (Step 3) operational on 01/09/2025.

PT PT shared that the ICS2-R3 system joined operations on 03/06/2024 for all modes of

transport.

RO

RO reported that ICS2-R3 was deployed on 16/12/2024. Operations for maritime and

inland waterways carriers (Step 1) began on 01/05/2024, and house-level filers in these

traffic modes (Step 2) on 01/04/2025. RO plans to launch operations for road and rail

carriers (Step 3) on 01/09/2025.

SE

SE informed that the ICS2-R3 system was deployed on 03/06/2024. Operations began

with maritime and inland waterways carriers (Step 1) on 04/12/2024, followed by house-

level filers in the maritime and inland waterways traffics (Step 2) on 01/04/2025. Road

and rail carriers (Step 3) are scheduled to become operational on 01/09/2025.

SI SI reported that ICS2-R3 was deployed on 02/06/2024 and has been operational for all

modes of transport since 03/06/2024.

SK

SK shared that the ICS2-R3 system is on target to meet the UCC deadline and was

deployed on 03/06/2024. Operations were launched for maritime and inland waterways

carriers (Step 1) on 04/12/2024, followed by house-level filers in the maritime and inland

waterways traffics (Step 2) on 01/04/2025. Road and rail carriers (Step 3) are planned to

follow on 01/09/2025. In regards to Step 3, SK noted that traders might have issues

meeting the deadline and has launched a campaign for the trade community to help in this

regard51.

Table 25: Detailed responses from Member States – ICS2-R3

51 Information provided from a bilateral meeting between SK and DG TAXUD held on 06/03/2025.

105

Figure 45 provides the progress reported by the Member States through their national project plans,

along with the status of the project.

Figure 45: Project progress and status per milestone – ICS2-R3

106

3.9.2 Overview of Project Progress

Figure 46 highlights any known divergences in the Member States’ National Planning compared to the

dates set in the UCC WP, along with the specific dates of each milestone.

Regarding the implementation of UCC Import Control System 2 – Release 3 (ICS2-R3):

• The Member States that plan to deliver the system in full and have a planned/actual

operations date that is later than the single operations deadline in the UCC WP: DK;

• The Member States that plan to deliver the system by steps and have a planned/actual

operations date for the maritime and inland waterways carriers (Step 1) that is later than the

Step 1 operations deadline are: EE, FI, FR and IT. In addition, FR also has a planned/actual

operations date for road and rail carriers (Step 3) that is later than the Step 3 operations

deadline, while IT does so for house-level filers in the maritime and inland waterways traffics

(Step 2).

107

108

Figure 46: Actual/Planned dates per milestone – ICS2-R3

109

3.10 UCC PROOF OF UNION STATUS (PoUS) – PHASE 2

The UCC PoUS is a trans-European system designed to allow storage, management, and retrieval of

certain types of documents (e.g., T2L, T2L/F, CGM, CGMF) that traders provide to prove the Union

Status of their goods. The system is meant to improve the uniformity of the procedures across the

European Union and contribute to the establishment of a more consistent, harmonised and, thus,

simplified process related to customs clearance for Union goods.

A system will be created that will include a central repository for the storage and exchange of data and

documents dealing with PoUS between the customs authorities across all the Member States.

The project is divided into two phases.

For Phase 1 (PoUS-P1), please refer to Section 2.11

Phase 2 (PoUS-P2) covers the implementation of the electronic CGM, including the information

exchange with the EMSWe52.

3.10.1 Summary of Responses

Summary from the Commission:

The TSS were completed by Q2 2023. The conformance testing activities of the PoUS central

components (PoUS STP, PoUS BO and web-services used for national PoUS systems (ES and PL)) are

anticipated to be concluded by Q3 2025. The system-to-system (S2S) connection for traders is envisaged

to occur via the MNSWs and was planned to be deployed at the same date as the central PoUS-P2,

namely on 15 August 2025, in order to meet the requirements laid down by Article 26 of Regulation

(EU) 2019/1239 establishing a EMSWe. For this S2S part, there is a delay for two different reasons:

• Over the past few months, Member States haves announced delays in the implementation of

the MNSWs for up to 18 months following the planned deployment date, which will have a

significant impact on the maritime sector. The Commission looked into a potential solution

from the legal point-of-view (in order to allow to continue the shipping company’s manifest

use until the MNSW is ready).

• In May 2025, the Commission changed the technical strategy below to be used for the S2S in

order to simplify the work from the MS side: SPEED2 should be used instead of CCN2. That

has introduced yet another cause for a delay in the release into PROD of the S2S

communication between the MNSW and the central PoUS system.

Nevertheless, the Phase 2 is envisaged to be deployed according to the UCC WP on 15 August 2025,

providing the service of submitting CGM requests without the S2S connection.

Important remark:

The Commission found that the appropriate legal approach to bridge the tie gap between the deployment

of PoUS-P2 and the MNSW was to issue derogation decisions according to the articles 6(4) and 8(2) of

the UCC. Seventeen Member States requested derogations from the connection between the PoUS and

the MNSW, until the latter will be in place individually in each Member State. For more information

regarding the derogations, please consult the 2025 APR Report from the Commission to the European

Parliament and the Council.

52 The deployment is planned for 15/08/2025.

110

Summary from the Member States:

The Member States have the option of using the central PoUS system or developing their own national

application. From all the Member States, only ES and PL conveyed the intention to develop their own

national system. ES is on target to deploy the system within the legal deadline, however, PL has reported

it will be delayed beyond 2025 and has requested a derogation as described above.

Detailed Responses:

Table 27 provides the individual updates from the Member States on their responses to the survey and

the national project plans provided in June 2025:

MS Additional Comments

ES ES reported that the PoUS-P2 system is on track to join operations on 15/08/2025.

PL

PL shared that the PoUS-P2 project is delayed beyond 2025, with operations planned for

30/06/2027. A high level of risk was attributed to the timely delivery of the project due to

funding shortages under the current contract and a lengthy procurement process. A new

contract is under tender, but further delays may occur if a new provider requires time to

become familiar with the system. PL aims to sign the new contract and complete at least

half of the analysis phase by the end of 2025.

Table 26: Detailed responses from Member States – PoUS-P2

3.10.2 Overview of Project Progress

Figure 47 highlights any known divergences in the Member States’ National Planning compared to the

dates set in the UCC WP, along with the specific dates for the central and national system.

Regarding UCC Proof of Union Status – Phase 2 (PoUS-P2), all Member States, except ES and PL, will

use the central PoUS system. ES and the Commission indicated to be on target to deploy the system on

15 August 2025, however PL indicated that it will go into operations after the UCC WP deadline.

Figure 47: Actual/Planned dates per milestone – PoUS-P2

111

4. ANNEX 1 – PLANNING OVERVIEW – UCC WORK PROGRAMME PROJECTS

Figure 48 reflects the state of play at the end of 2025, corresponding to the legal deadline established in

the revised 2023 UCC Work Programme. The projects marked in green are fully completed, while the

projects marked in orange indicate the areas where less than 90% of the Member States are ready, and

the ones marked in yellow indicate where between 90% and 99% of the Member States are ready.

Figure 48: Planning Overview – UCC WP Projects

112

5. ANNEX 2 – ACRONYMS, ABBREVIATIONS & KEY TERMS

Acronym Description

AEO Authorised Economic Operator

AES Automated Export System

AN Notification of Arrival

ATLAS Automated Customs Tariff and Local Processing Application System

BTI Binding Tariff Information

CCE Centralised Clearance for Export

CCI Centralised Clearance for Import

CDS Customs Decisions System

CGM Customs Goods Manifest

CRS Customer Reference Services

CTC Common Transit Convention

DG TAXUD Directorate-General for Taxation and Customs Union

EBTI/EBTI-3 trans-European Binding Tariff Information

ECCG Electronic Customs Coordination Group

EIDR Entry In the Declarant’s Records

EMCS Excise Movement and Control System

EMSW European Maritime Single Window

EMSWe European Maritime Single Window environment

ENS Entry Summary Declaration

EO Economic Operator

EORI2 Economic Operator Registration and Identification upgrade

EUCDM European Union Customs Data Model

EU CTP European Union Customs Trader Portal

GSP Generalised Scheme of Preferences

GUM Guarantee Management

ICS2 Import Control System 2

ieCA Information Exchange Conversion Application

INF Information Sheet

IRTA UCC Implementing Regulation on Technical Arrangements

MASP-C Multi-Annual Strategic Plan for Customs

MNSW Maritime National Single Window

MSW Maritime Single Window

NCTS New Computerised Transit System

113

Acronym Description

NES National Export System

NIS National Import System

PN Presentation Notification

PoUS Proof of Union Status

Q1/2/3/4 Quarter 1/2/3/4

REX Registered Exporter System

RfC Request for Change

SP Special Procedures

SP EXP Special Procedures – Component 1

SP IMP Special Procedures – Component 2

SURV3 Surveillance 3

TP Trader Portal

TS Temporary Storage

TSS Technical System Specifications

UCC Union Customs Code

UCC WP Union Customs Code Work Programme

UUM&DS Uniform User Management and Digital Signature

VIS Vision Document

Table 27: Abbreviations and Acronyms

6. ANNEX 3 – DEFINITION OF FORMATS, LEGAL BASE AND LEGAL

DEADLINE FOR SURVEILLANCE3

SDR Format Details Validity

Import Export

CCIP

Annex 21-02, of

the UCC IA

(16 data

elements)

Format according to CCIP

legislation, which is the format

accepted before UCC entered

into force with the addition of

the Data Elements required for

VAT legislation.

Will be discontinued

for imports not later

than 1st July 2025

(legal date)

Will be discontinued

for exports as of 2nd

December 2024

(legal date)

Reduced UCC

Annex 21-02,

of the UCC IA

(16 data

elements)

This format is put in place to

cover the case for those

Member States who cannot

provide the 41 data elements

but want to align with the UCC

format for the data elements

available.

Will be discontinued

for imports not later

than 1st July 2025

(legal date)

Will be discontinued

for exports as of 2nd

December 2024

(legal date)

114

Full UCC -

current Annex B

Annex 21-01, of

the UCC IA

(41 data

elements)

This format supports national

declaration systems complying

with the UCC legislation and

following the data formats as

set out in the current Annex B

UCC DA19

This queue will be

discontinued for

imports as of 1st July

2025 (legal date)

This queue will be

discontinued for

exports as of 2nd

December 2024

(legal date)

Full UCC –

new Annex B

Annex 21-03, of

the UCC IA

(57 data

elements)

The format will support

national declaration systems

complying with the UCC

legislation and following the

data formats as set out in in the

NEW Annex B UCC DA20

MS may switch to the “Full UCC – new

Annex B” format as of 1st March 2022

MS must switch to

“Full UCC – new

Annex B” format for

imports at the latest

by 1st July 2025

(legal date)

MS must switch to

“Full UCC – new

Annex B” for

exports at the latest

by 2nd December

2024(legal date)

Postal

Annex 21-03, of

the UCC IA

The format will support postal

declarations for national

declaration systems complying

with the UCC legislation

MS may transmit

data this format as of

1st March 2022

Not applicable

Table 28: Definition of formats, legal base and legal deadline – SURV3

ET ET

EUROOPA KOMISJON

Brüssel, 13.7.2026 COM(2026) 362 final

KOMISJONI ARUANNE EUROOPA PARLAMENDILE JA NÕUKOGULE,

mis on esitatud vastavalt liidu tolliseadustiku artiklile 278a ja milles käsitletakse

tolliseadustikuga ette nähtud elektrooniliste süsteemide väljatöötamisel tehtud

edusamme

{SWD(2026) 180 final}

1

Sisukord

1. Sissejuhatus ..................................................................................................................................... 2

2. Kokkuvõte ....................................................................................................................................... 3

3. Aruande sisu .................................................................................................................................... 5

4. Liidu tolliseadustiku digitaalse rakendamisega seotud ülesanded .................................................. 6

5. Liidu tolliseadustiku kohaste elektrooniliste süsteemide puhul tehtud edusammude üldine ülevaade

7

5.1 ENNE 2025. AASTAT LÕPETATUD PROJEKTID ........................................................... 7

5.2 PROJEKTIDE EDUSAMMUD 2025. AASTAL .................................................................. 7

5.3 RISKID JA LEEVENDUSMEETMED ............................................................................... 17

2

1. SISSEJUHATUS

Käesolev dokument on 2025. aasta eduaruanne liidu tolliseadustiku1 digitaalse rakendamise kohta ning

seitsmes ja viimane aruanne, mille komisjon on liidu tolliseadustiku artikli 278a kohaselt

elektrooniliste süsteemide väljaarendamise edusammude kohta koostanud2.

Liidu tolliseadustik jõustus 1. mail 2016 ning sellega ja sellesse 2019. aastal tehtud muudatusega3

kehtestati liidu tolliseadustiku digiülemineku ja digitehnoloogia rakendamisega seotud projektide

järkjärgulise lõpuleviimise tähtaegadeks 2020., 2022. ja 2025. aasta. Üleminekuperioodil võib

tolliformaalsuste täitmiseks kasutada olemasolevaid elektroonilisi ja paberipõhiseid süsteeme (nn

üleminekumeetmed) seni, kuni liidu tolliseadustiku kohaselt kavandatud uued või uuendatud

elektroonilised süsteemid on töövalmis.

Sellega seoses tuleb liidu tolliseadustiku tööprogrammi4 ja rakendusmäärust elektrooniliste süsteemide

tehnilise korra kohta5 (edaspidi „IRTA“) tõlgendada koostoimes liidu tolliseadustiku ning selle

delegeeritud ja rakendusaktidega.

Liidu tolliseadustiku tööprogramm on õiguslik vahend, millega juhitakse järkjärgulist ja kompleksset

kolmemõõtmelist üleminekut täielikult digitaalsele tollikeskkonnale, võttes arvesse süsteemide

vastastikust sõltuvust ja tegelikku arendusolukorda. Tööprogrammi abil suunatakse projektide

sidusrühmi (liikmesriigid, komisjon, ettevõtjad) projektide ühisele ja teostatavale rakendamisele

31. detsembriks 2025, mis on digiülemineku lõppkuupäev. IRTAs on sätestatud iga süsteemi tehniline

kord seoses komponentide, kohustuste, andmetele juurdepääsu ja tehnilise üleminekuga.

Käesolevas aruandes lähtutakse edusammudest aru andmisel liidu tolliseadustiku tööprogrammist, mille

komisjon võttis vastu 15. detsembril 2023. Programmi- ja projektijuhtimise aspektid on kindlaks

määratud tolli mitmeaastases strateegiakavas. Aruandes käsitletakse aastate jooksul tehtud

edusamme täielikult digitaalse tolli saavutamiseks Euroopa Liidus 2025. aastal, mis on liidu

tolliseadustiku rakendamise viimane aasta.

Kuigi liidu tolliseadustikuga on loodud õiguslik alus täielikult digitaalsele ja ühtlustatud

tolliraamistikule kogu Euroopa Liidus ja selle välispiiridel, on selle täielik ja ühetaoline rakendamine

kõigis tollivaldkondades ja kõigis liikmesriikides hästi toimiva tolliliidu eeltingimus ning paneb aluse

tollireformi järgmisele etapile. Seetõttu on oluline, et kõik liikmesriigid täidaksid kehtiva liidu

tolliseadustiku rakendamisel oma osa, mis tagab, et ettevõtjad ja kauplejad saavad sellest täit kasu, enne

kui alustatakse ELi tollireformiga. Komisjon võttis 17. mail 2023 vastu ettepaneku tolliliidu põhjaliku

reformi kohta, sealhulgas uue liidu tolliseadustiku kohta, mis tähendab ELi tolliraamistiku

märkimisväärset ümberkujundamist6. 26. märtsil 2026 jõudsid Euroopa Parlament ja nõukogu

1 Euroopa Parlamendi ja nõukogu 9. oktoobri 2013. aasta määrus (EL) nr 952/2013, millega kehtestatakse liidu tolliseadustik,

ELT L 269, 10.10.2013, lk 1–101. 2 Komisjoni aruanded Euroopa Parlamendile ja nõukogule: 2019: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A52019SC0434;

2020: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52020SC0339;

2021: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021SC0382;

2022: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023SC0029;

2023: https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=COM:2024:395:FIN; 2024: https://eur-lex.europa.eu/legal-content/ET/TXT/?uri=celex:52025DC0579 3 Euroopa Parlamendi ja nõukogu 17. aprilli 2019. aasta määrus (EL) 2019/632, millega muudetakse määrust (EL) nr 952/2013,

et pikendada muude meetmete kui liidu tolliseadustikuga ette nähtud elektrooniliste andmetöötlusvahendite kasutamist

üleminekuperioodil, ELT L 111, 25.4.2019, lk 54–58. 4 Komisjoni 15. detsembri 2023. aasta rakendusotsus (EL) 2023/2879, millega kehtestatakse liidu tolliseadustikuga ette nähtud

elektrooniliste süsteemide väljaarendamise ja kasutuselevõtmise tööprogramm, ELT L, 2023/2879, 22.12.2023, lk 1–17, https://eur-lex.europa.eu/legal-content/ET/TXT/PDF/?uri=OJ:L_202302879. 5 Komisjoni 13. märtsi 2025. aasta rakendusmäärus (EL) 2025/512, millega sätestatakse tehniline kord, mille kohaselt

töötatakse välja, hooldatakse ja kasutatakse elektroonilisi süsteeme teabe vahetamiseks ja säilitamiseks vastavalt Euroopa

Parlamendi ja nõukogu määrusele (EL) nr 952/2013, ELT L, 2025/512, 20.3.2025, lk 1–45, http://data.europa.eu/eli/reg_impl/2025/512/oj. 6 Ettepanek: Euroopa Parlamendi ja nõukogu määrus, millega kehtestatakse liidu tolliseadustik ja luuakse Euroopa Liidu

Tolliamet ning tunnistatakse kehtetuks määrus (EL) nr 952/2013 (COM(2023) 258 final).

3

kolmepoolsel kohtumisel poliitilisele kokkuleppele komisjoni ettepaneku suhtes, milles käsitletakse ELi

tollieeskirjade kõige ulatuslikumat reformi alates 1968. aastast. Õigus- ja keeleeksperdid peaksid nüüd

teksti kavandi läbi vaatama ning seejärel kiidavad nõukogu ja Euroopa Parlament selle heaks, et

avaldada see 2026. aasta novembriks Euroopa Liidu Teatajas.

Tollireform on üles ehitatud kolmele peamisele sambale:

1) arukam riskijuhtimine ja tollikontroll ELi Tolliameti ja ELi tolliandmekeskuse loomise

kaudu: sellega digitaliseeritakse ja lihtsustatakse menetlusi, vähendatakse kulusid ja

bürokraatiat, edendatakse ühtsemat lähenemisviisi välispiiril ning kaitstakse paremini ühtset

turgu tugevama andmepõhise riskijuhtimise ja nõuete täitmise tagamise abil;

2) tugevam partnerlus ettevõtetega: läbipaistvatel protsessidel põhinev uus partnerlus

kaubandusettevõtjatega, mis võimaldab nõuetele vastavatel kaubavoogudel toimida ilma

ametliku tollisuhtluseta ja leevendab viimasega seotud halduskoormust;

3) nüüdisaegne e-kaubanduse raamistik: spetsiaalne e-kaubanduse tollikord, mille kohaselt

saavad veebiplatvormidest põhiosalised selle tagamisel, et veebis otse ELi tarbijatele müüdavad

kaubad vastaksid kõigile tollikohustustele.

Tollil on ühtse turu ja selle kodanike turvalisuse säilitamisel äärmiselt oluline roll. Tollireform

võimaldab Euroopa tollil kohaneda rahvusvahelise kaubanduse kiiresti muutuva maastikuga. Sellega

seoses kehtestatakse reformiga mitu sihipärast meedet, et tulla toime e-kaubanduse kiire

kasvuga. Vahepeal leppisid komisjon ja liikmesriigid 2025. aasta novembris ajutise lahendusena

kokku, et alates 1. juulist 2026 kaotatakse seni alla 150 euro väärtusega postipakkide suhtes kehtinud

maksuvabastus ja kehtestatakse nendele postipakkidele kolmeeurone tollimaks. Künnise kaotamise

eesmärk on luua e-kaubandusele ja traditsioonilisele jaemüügile võrdsed tingimused, millega taastatakse

õiglus, säilitades samal ajal tarbijate valikuvõimalused. 26. märtsi kolmepoolsel kohtumisel saavutatud

kokkuleppe kohaselt kehtestatakse lisaks ELi imporditavate väikese väärtusega kaupade käitlustasu, et

kompenseerida tolliasutuste kasvavaid kulusid. Tasu kehtestatakse hiljemalt 1. novembril 2026. Niipea

kui ELi tolliandmekeskus täielikult toimima hakkab, kohaldatakse tavapäraseid tollimakse.

Tuleb märkida, et praeguses etapis, mil kogu poliitiline tähelepanu on suunatud tollireformile ja e-

kaubandusele, on oht, et viivitused liidu tolliseadustiku digitaalsel rakendamisel jäetakse

tähelepanuta kui lihtsad tehnilised viivitused, samas kui nende viivituste süsteemsed tagajärjed

võivad olla ELi jaoks tõsised. Puudulikud või ainult osaliselt kasutusele võetud ekspordi-

/impordisüsteemid võivad põhjustada peamistes väljumis- või sisenemiskohtades ummikuid, tekitades

proteste, järelevalveprobleeme ja viivitusi tarneahelas. Lisaks võivad vastuolulised andmed viia suure

riskiga kaupade (kahesuguse kasutusega kaubad, sanktsioonidega hõlmatud kaubad, alahinnatud

väärtusega import) ringlusse laskmiseni enne täielikku riskianalüüsi, sealhulgas piirates komisjoni

suutlikkust probleeme avastada ja õigeaegselt reageerimisstrateegia välja töötada.

Liidu tolliseadustiku digiprogrammi õigeaegne lõpuleviimine on oluline prioriteet, et realiseeruks

kauplejatele liidu tolliseadustikust tulenev kasu, näiteks protsesside edasise ühtlustamise,

sisseprojekteeritud digitaliseerimise – mida toetab rahvusvaheliselt ühtlustatud ja integreeritud ELi

tolliandmemudel – ning usaldusväärsetele kauplejatele ettenähtud ulatuslike lihtsustuste kaudu. Liidu

tolliseadustiku digitaalse rakendamise lõpuleviimine on ülioluline selleks, et pakkuda tuge ja teavet

tollireformiks ja tulevase ELi tolliandmekeskuse väljaarendamiseks, ning samuti selleks, et

tollireformiga lubatud märkimisväärsed lihtsustused tugineksid ühtlustamise ja digitaliseerimise

kindlale alusele.

2. KOKKUVÕTE

Liidu tolliseadustiku rakendamisel on jõutud viimasesse ja otsustavasse aastasse. Alates liidu

tolliseadustiku tööprogrammi vastuvõtmisest 2014. aastal on komisjoni, liikmesriikide ja ettevõtjate

4

ühised jõupingutused aidanud liikuda täielikult digitaalse tollikeskkonna suunas. 2025. aasta alguseks

oli lõpule viidud 70 % digitaalsest tööprogrammist. Kogu 2025. aasta jooksul on rakendamisprotsessis

tehtud märkimisväärseid edusamme ning nii üleeuroopalistes kui ka riiklikes süsteemides on saavutatud

mitu olulist vahe-eesmärki, mis kajastub ühtlases üleminekus suures osas keskkonnahoidlikule

rakendamiskeskkonnale kõigis liikmesriikides. Käesolev aruanne näitab, et liidu tolliseadustiku

digitaalne rakendamine on 2025. aasta lõpuks peaaegu lõpule viidud, nagu on kujutatud joonisel 1.

Rohelisega tähistatud projektid on lõpule viidud, oranžiga tähistatud projektid näitavad valdkondi, kus

vähem kui 90 % liikmesriikidest on valmis, ning kollasega tähistatud neid, kus 90–99 % liikmesriikidest

on valmis.

Joonis 1. Kavandamise ülevaade

Praeguseks on liidu tolliseadustiku digitaalne rakendamine enamjaolt lõpule viidud, enamik liidu

tolliseadustiku kohaseid süsteeme on nüüd kasutusele võetud ja liikmesriigid töötavad täielikult

integreeritud liidu tolliseadustiku digitaalses keskkonnas. 2025. aasta lõpuks on kasutusele võetud

96 % kõigist riiklikest süsteemidest ja 100 % kõigist kesksetest üleeuroopalistest süsteemidest.

Veel esinevad probleemid on piiratud ning riigi- ja projektipõhised. Need ei puuduta enam liidu

tolliseadustiku üldist ülesehitust, vaid on seotud allesjäänud viivituste või üleminekuprobleemidega

vähestes liikmesriikides. Kõige kriitilisem on keskse imporditollivormistuse projekt. Projektid, mis

nõuavad mõnes liikmesriigis konkreetseid järelmeetmeid, on ajutise ladustamise riikliku süsteemi ja

riikliku impordisüsteemi kasutuselevõtt, samuti tagatiste haldamise riikliku komponendi,

automatiseeritud ekspordisüsteemi (mittepõhisüsteem), uue arvutipõhise transiidisüsteemi 5. etapi

(mittepõhisüsteem) ja 6. etapi (erandi alusel kuni 31. maini 2026) ning liidu staatuse tõendamise 2. etapi

(erandi alusel kuni 1. märtsini 2027) kasutuselevõtt.

Tegevused, mida on vaja veel teha, puudutavad peamiselt lõplike uuenduste lõpuleviimist mõne

liikmesriigi poolt, süsteemide katsetamist või kasutuselevõtueelset valideerimist, hiljuti kasutusele

võetud süsteemide ettevõtjate üleminekut ja süsteemidevahelisi ühendusi. Sellega seoses võttis

komisjon õiguskindluse ja talitluspidevuse tagamiseks 2025. aastal vastu kolm erandiotsust, eelkõige

5

selleks, et toetada ettevõtjate üleminekut seoses ELi piirijulgeolekunõuete esitamise ja transiidiga (ICS2

3. väljalase ja NCTSi 6. etapp) ning tolli kaubamanifesti esitamisega liidu staatuse tõendina (PoUSi

2. etapp). Nende ulatus ja tähtaegade pikendamine on endiselt piiratud ning kasutusele on võetud

üksikasjalikud järelevalvemehhanismid, et jälgida tähelepanelikult edenemist kuni täieliku

lõpuleviimiseni.

Lisaks otsustas komisjon 2025. aastal võtta õiguslikke meetmeid kokku 14 liikmesriigi suhtes, kes

ei olnud täitnud liidu tolliseadustikust ja selle rakendusaktidest tulenevaid kohustusi. Need on seotud

kahte liiki rikkumistega: esimene on seotud tolli digisüsteemide (st lennutranspordiga seotud ajutine

ladustamine, riiklik impordisüsteem, automaatne ekspordisüsteem, sealhulgas ettevõtjate süsteemide

tegevusvalmiduse ja ülemineku tagamine) kasutuselevõtuga ja see mõjutab kokku kümmet liikmesriiki;

teine puudutab kõigi 57 standarditud tolliandmeelemendi edastamist nõutavas vormingus

järelevalvesüsteemi kaudu, mis on oluline ELi tolliandmete kogumiseks, seireks ja riskijuhtimiseks,

ning see mõjutab kokku 13 liikmesriiki.

Komisjoni tegevus kavandamise, koordineerimise, konkreetsete liikmesriikide toetamise,

järelevalve ja täitmise tagamise kombineerimisel on osutunud tõhusaks.

2025. aasta lõpuks suutis enamik asjaomaseid liikmesriike viivitused nõuetekohaselt kõrvaldada. Kuna

üksikute süsteemide kasutuselevõtt ulatub 2026. aastasse ja mõnel konkreetsel juhul 2027. aastasse, on

allesjäänud lüngad selgelt kindlaks tehtud ja ajaliselt piiritletud ning nende suhtes võetakse hoolikaid

järelmeetmeid. Nende suhtes kohaldatakse kas erandiotsuseid ja/või tugevdatud järelevalvet ning

vajaduse korral tõhustatud täitemeetmeid. Samal ajal on raskused, millega liikmesriigid kriitilise

tähtsusega projektide, eelkõige riiklike süsteemide ja komponentide rakendamisel silmitsi seisavad,

toonud esile keerulise digiülemineku ühise ettevõtmise hapruse, kaasates komisjoni, 27 liikmesriiki

ja tuhanded ettevõtjad ühiselt kokku lepitud ulatuse ja lõppkuupäeva saavutamisse. See nõuab

uute süsteemide integreerimist olemasolevate süsteemidega ja koostalitlusvõimet eri valdkondade vahel,

nagu eksport, millele järgneb transiit. Keerukus muutub veelgi kriitilisemaks siis, kui on vaja

koostalitlusvõimet muude tolliväliste digiülemineku programmidega, nagu Euroopa merenduse ühtsete

kontaktpunktide keskkond.

Vaadates tagasi digiülemineku ja liidu tolliseadustiku tööprogrammi rakendamisel kümne aasta

jooksul saadud üldistele kogemustele, tehti kindlaks selge muster. Liikmesriigid rõhutasid, et

kõige suuremad raskused eduka lõpuleviimise saavutamisel olid järgmised: 1) õigeaegset otsuste

tegemist võimaldavad juhtimisstruktuurid, 2) sidusrühmade jätkuv kaasamine ning 3) selge

kohaldamisala kindlaksmääramine ja säilitamine.

Üldiselt tähistas 2025. aasta lõpu tähtaeg liidu tolliseadustiku digitaalse rakendamise ametlikku

lõpetamist. Kuna liidu tolliseadustiku kohane keskne digiraamistik on nüüd ELi tasandil toimiv,

on teatatud suurest saavutusest, mis tugevdab kontrolli ELi välispiiride ja kaubavoogude üle

suure geopoliitilise ja geomajandusliku ebastabiilsuse ajal. Tolliliidul on nüüd võimalik minna

üleminekult ja rakendamiselt üle konsolideerimisele ja stabiliseerimisele, kusjuures liidu

tolliseadustik loob eelseisvale tollireformile kindla ja usaldusväärse aluse.

3. ARUANDE SISU

Liidu tolliseadustiku tööprogrammis loetletud projektid võib IRTAs7 sätestatud määratluste põhjal

jagada kolme liiki süsteemideks:

i) üleeuroopalised kesksüsteemid, mille peab välja töötama või mida peab uuendama komisjon

(nende puhul on sageli vaja, et liikmesriigid töötaksid välja riiklikud süsteemid või uuendaksid

neid);

ii) detsentraliseeritud üleeuroopalised süsteemid, mille peab välja töötama või mida peab

7 Komisjoni 13. märtsi 2025. aasta rakendusmäärus (EL) 2025/512, millega sätestatakse tehniline kord, mille

kohaselt töötatakse välja, hooldatakse ja kasutatakse elektroonilisi süsteeme teabe vahetamiseks ja säilitamiseks

vastavalt Euroopa Parlamendi ja nõukogu määrusele (EL) nr 952/2013, ELT L, 2025/512, 20.3.2025, lk 1–45,

http://data.europa.eu/eli/reg_impl/2025/512/oj.

6

uuendama komisjon, kuid millel on oluline riiklik komponent, mille peavad kasutusele võtma

liikmesriigid;

iii) riiklikud süsteemid, mille peavad välja töötama või mida peavad uuendama liikmesriigid ise.

Käesolevas aruandes selgitatakse kõigepealt aruande koostamise meetodit ja kasutatud allikaid (2. jagu)

ning käsitletakse seejärel lühidalt liidu tolliseadustiku kohaste elektrooniliste süsteemidega seotud

vastutusalasid (4. jagu). Samuti antakse selles üldine ülevaade eri projektidest ja nende edenemisest

(5. jagu) ning tuuakse esile ka riskid ja leevendusmeetmed (6. jagu).

Aruandele on lisatud koos sellega avaldatud komisjoni talituste töödokument,8 mis sisaldab

üksikasjalikku teavet eri projektide kavandamise ja edenemise kohta vastavalt 2025. aasta juuni lõpuks

esitatud liikmesriikide aruannetele. Seda tööd toetas välistöövõtja. Aruandes käsitleti peamiselt

liikmesriikide viimaseid ajakohastatud andmeid.

Aruanne ja komisjoni talituste töödokument on koostatud järgmistest allikatest kogutud teabe põhjal.

1) Riiklikud projektikavad, mille liikmesriigid peavad esitama kaks korda aastas (jaanuaris ja

juunis), kusjuures 2025. aasta lõpus nõuti täiendavat ajakohastamist.

Iga projekti kohta kogutud teave hõlmab iga liidu tolliseadustiku tööprogrammis sätestatud vahe-

eesmärgiga seotud konkreetseid kuupäevi, seisu ja edusamme.

2) Liikmesriikidele edastatud uuring.

Teave hõlmas riskihinnangut, viivitusi ja võimalike viivituste põhjusi ning projektidega seoses

kavandatud ja/või võetud leevendusmeetmeid. 2023. aastal kasutusele võetud lähenemisviisi jätkates

andsid liikmesriigid teavet ka projektide arendamise käigus saadud kogemuste ja võimaliku lisatoetuse

vajaduse kohta.

3) Kahepoolsed kõrgetasemelised kohtumised liikmesriikidega.

Kahepoolsetel kohtumistel saadakse liikmesriikidelt täielik ja täpne ülevaade kõigi liidu tolliseadustiku

kohaste projektide seisust, sealhulgas nendega seotud probleemidest, ning otsitakse lahendusi

probleemsete olukordade parandamiseks.

4) Üleeuroopaliste koordineerimis- ja järelevalveprogrammide tulemused.

Aruanne sisaldab ka analüüsi, mis põhineb üksikasjalikumal teabel, mille on esitanud komisjoni

maksunduse ja tolliliidu peadirektoraadi projektijuhid ja mille on üleeuroopaliste süsteemide jaoks

alates 2020. aastast kehtivate koordineerimisprogrammide raames edastanud liikmesriigid.

4. LIIDU TOLLISEADUSTIKU DIGITAALSE RAKENDAMISEGA SEOTUD

ÜLESANDED

Sõltuvalt arhitektuurist (keskne, detsentraliseeritud või riiklik), milles liikmesriigid ja komisjon on iga

süsteemi puhul kokku leppinud, on kindlaks määratud liidu tolliseadustiku digitaalse rakendamisega

seotud süsteemide arendamist, kasutuselevõttu, käitamist ja hooldamist puudutavate ülesannete jaotus.

See on sätestatud IRTAs, milles kirjeldatakse, millistest komponentidest need süsteemid koosnevad ja

milline on nende olemus – riiklik (riiklikul tasandil välja töötatud) või ühine (ELi tasandil välja

töötatud). Kesk- ja detsentraliseeritud süsteemid on üleeuroopalise arhitektuuriga ja sisaldavad vaikimisi

ühiseid komponente, mõnikord kombineerituna riiklike komponentidega, riiklikud süsteemid aga

koosnevad ainult riiklikest komponentidest.

Vastavalt IRTA artiklile 103 on ühiste komponentide väljatöötamine, katsetamine, kasutusele võtmine

ja haldamine komisjoni ülesanne ning liikmesriigid võivad neid katsetada. Riiklike komponentide

väljatöötamine, katsetamine, kasutusele võtmine ja haldamine on liikmesriikide ülesanne.

Liikmesriigid tagavad, et riiklikud komponendid on ühiste komponentidega koostalitlusvõimelised.

8 Komisjoni talituste töödokument, mis on lisatud Euroopa Parlamendile ja nõukogule esitatud liidu tolliseadustiku artikli 278a

kohasele komisjoni aruandele tolliseadustikuga ette nähtud elektrooniliste süsteemide väljatöötamisel tehtud edusammude

kohta (SWD(2026) 180 final).

7

Komisjon koostab ja haldab detsentraliseeritud süsteemide ühiseid tehnilisi kirjeldusi tihedas koostöös

liikmesriikidega. Liikmesriigid töötavad välja, käitavad ja hooldavad liideseid, et tagada

detsentraliseeritud süsteemide funktsionaalsus, mis on vajalik teabe vahetamiseks ettevõtjate ja muude

isikutega riiklike komponentide ja liideste kaudu ning teiste liikmesriikidega ühiste komponentide

kaudu.

5. LIIDU TOLLISEADUSTIKU KOHASTE ELEKTROONILISTE SÜSTEEMIDE

PUHUL TEHTUD EDUSAMMUDE ÜLDINE ÜLEVAADE

Liidu tolliseadustiku tööprogramm hõlmab 17 projekti, mille tulemusel võetakse kasutusele nõutavad

elektroonilised süsteemid, sealhulgas 14 üleeuroopalist projekti, mille eest vastutavad komisjon ja

liikmesriigid (ja mille tulemuseks on kesk- ja detsentraliseeritud süsteemid), ning kolme riiklikku

projekti, mille eest vastutavad ainult liikmesriigid (ja mille tulemuseks on riiklikud süsteemid).

5.1 ENNE 2025. AASTAT LÕPETATUD PROJEKTID

Komisjon on kõik oma vastutusalasse kuuluvad digiprojektid lõpule viinud. Liikmesriigid on teinud

süsteemide ja komponentide puhul täiendavaid edusamme. Nagu eelmistes aruannetes märgitud, on see

toonud kaasa järgmise 12 uue või uuendatud süsteemi eduka kasutuselevõtu:

• liidu tolliseadustiku kohane registreeritud eksportijate süsteem – REX (uus): võeti

kasutusele 2017. aastal;

• liidu tolliseadustiku kohane tolliotsuste süsteem – CDS (uus): võeti kasutusele 2017. aastal;

• liidu tolliseadustiku kohane kauplejate otsejuurdepääs Euroopa teabesüsteemidele –

UUM&DS (ühtne kasutajahaldus ja digiallkiri) (uus): võeti kasutusele 2017. aastal;

• liidu tolliseadustiku kohane ettevõtjate registreerimise ja identifitseerimise süsteem 2 –

EORI2 (uuendus): võeti kasutusele 2018. aastal;

• liidu tolliseadustiku kohane süsteem „Järelevalve 3“ – SURV3 (uuendus): võeti kasutusele

2018. aastal9;

• liidu tolliseadustiku kohane siduv tariifiinformatsioon – BTI (uuendus): võeti kasutusele

2019. aastal;

• liidu tolliseadustiku kohane volitatud ettevõtjate süsteem – AEO (uuendus): võeti

kasutusele 2019. aastal;

• liidu tolliseadustiku kohane eriprotseduuride teabevahetuse süsteem – INF (uus): võeti

kasutusele 2020. aastal;

• liidu tolliseadustiku kohane impordikontrollisüsteem 2 – 1. ja 2. väljalase – ICS2 –

Release 1 ja Release 2 (uuendus): võeti kasutusele vastavalt 2021. ja 2023. aastal;

• liidu tolliseadustiku kohane tagatiste haldamine – 1. komponent – GUM C1 võeti

kasutusele 2024. aastal;

• liidu tolliseadustiku kohase liidu staatuse tõendamise 1. etapp – PoUS võeti kasutusele

2024. aastal;

• liidu tolliseadustiku kohase uue transiidi andmevahetuse süsteemi 5. etapp – NCTS P5

võeti kasutusele 2024. aastal.

9 Siiski on endiselt probleeme andmete edastamisega liikmesriikide poolt.

8

5.2 PROJEKTIDE EDUSAMMUD 2025. AASTAL

Käesoleva aruande eesmärk on tuua esile komisjoni ja liikmesriikide 2025. aasta saavutused,

edusammud ja probleemid käimasolevate projektide rakendamisel.

5.2.1 Üleeuroopalised projektid

Üleeuroopalised projektid järgivad kindlat struktuuri, mis võib hõlmata kesksüsteemi või kesksete ja

riiklike komponentide kombinatsiooni. Nagu on sätestatud liidu tolliseadustiku artikli 278 lõikes 3,

peavad need valmis olema hiljemalt 31. detsembriks 2025. Allpool kirjeldatakse lühidalt iga projekti

sisu ja edusamme. Üksikasjalikum teave on esitatud käesolevale aruandele lisatud komisjoni talituste

töödokumendi punktides 3 ja 4.

1) Liidu tolliseadustiku kohane tagatiste haldamine – GUM (uus): eesmärk on tagada eri liiki

tagatiste tulemuslik ja tõhus haldamine kogu ELis, keskendudes sellele, et parandatakse

töötlemiskiirust, jälgitavust ja tagatiste seiret tolliasutuste vahel. Tagatiste haldamine toimub

kahel tasandil. Sisuliselt kasutatakse tagatiste haldamise keskset komponenti (1. komponent)

üldtagatiste lubade haldamiseks (sh tollivõla limiidi registreerimine, jaotatuna tolliprotseduuride

ja asjaomaste liikmesriikide kaupa), samal ajal kui üldtagatiste registreerimine ja haldamine ning

nendega seotud tollivõla limiidi järelevalve toimub riiklikul tasandil liidu tolliseadustikule

vastavas tagatiste haldamise komponendis (2. komponent), mis on välja töötatud riiklikul tasandil

ja mis hõlmab ka muud liiki tagatiste registreerimist ja haldamist.

Edusammud: GUMi 1. komponent, mis haldab keskselt mitmes liikmesriigis kasutatavaid

tagatisi, võeti tolliotsuste süsteemis kasutusele 11. märtsil 2024. Kahe komponendi omavahelist

ühendamist silmas pidades jääb vastavustestimine kättesaadavaks seni, kuni liikmesriigid

rakendavad oma GUMi 2. komponendi süsteemid.

Liikmesriigid pidid looma riikliku komponendi ehk GUMi 2. komponendi töövalmis ühendused

keskse komponendiga ajavahemikus 11. märtsist 2024 kuni 2. juunini 2025. Kümme liikmesriiki

tagasid oma riikliku komponendi õigeaegse kasutuselevõtu.

2025. aasta lõpuks oli 21 liikmesriiki võtnud GUMi 2. komponendi kasutusele, mis tähendab, et

lõpuleviimise määr oli 78 %. Ülejäänud kuus liikmesriiki (DK, FR, GR, HR, CY ja IT)

kavatsevad olla valmis 2026. aasta alguses10.

2) Liidu tolliseadustiku kohane impordikontrollisüsteem 2 – ICS2 (uuendus): eesmärk on

tugevdada tarneahela ohutust ja turvalisust, parandades lasti eelteabe andmete kvaliteeti,

esitamist, kättesaadavust ja jagamist.

Edusammud: ICS2 3. väljalaskega laiendatakse süsteemi ulatust lennutranspordilt mere- ja

siseveeteedele, maantee- ja raudteeliiklusele. Kuigi 1. ja 2. väljalase on ICS2 projekti raames

täielikult rakendatud, jätkus töö 3. väljalaskega. Ettevõtjad peavad kasutama ICS2 3. väljalaset

kolmes etapis: mere- ja siseveetranspordi ettevõtjad 4. detsembriks 2024 (1. etapp), mere- ja

siseveetranspordi ekspediitorid 1. aprilliks 2025 (2. etapp) ning maantee- ja

raudteetranspordi ettevõtjad, sealhulgas nende transpordivahenditega transporditavates

postisaadetistes sisalduv kaup, 1. septembriks 2025 (3. etapp).

Kuna tegemist on kesksüsteemiga, teevad selle väljalaske vastavustestimist üksnes ettevõtjad.

Mis puudutab ettevõtjate valmisolekut ICS2 3. väljalaske 3. etapiks, siis 2025. aasta keskpaigas

oli mõnes liikmesriigis murettekitavaid märke.

Vajadus integreerida ICS2 e-piiri süsteemidega, suur hulk ettevõtjaid, kellel on raskusi

liikmesriigilt IT-süsteemidega ühendamiseks registreerimise saamisega, ICS2 süsteemi

kasutuselevõtu keerukus ning riiklike süsteemide ja liideste koostalitlusvõime jaoks vajalikud

10 Uusima riiklike projektikavade teabe põhjal võttis HR oma tagatiste haldamise süsteemi riiklikud komponendid kasutusele

1. märtsil 2026, teised (IT, CY, DK, FR) võtavad need kasutusele 1. juuliks 2026 ja GR võtab need kasutusele 2026. aasta

detsembris.

9

ressursid nii liikmesriikide kui ka ettevõtjate puhul ning samuti sellest kasutuselevõtust mõjutatud

transpordimehhanismide, sealhulgas mitmeliigilise transpordi vormide eripära ja keerukus

mõjutavad tõestatult mõnesid liikmesriike ja ettevõtjaid ebaproportsionaalselt rohkem kui teisi.

Selleks et tagada õiguskindlus, talitluspidevus ja sujuv üleminek ICS2 3. väljalaske 3. etapi

nõuete täitmisele, tegi komisjon kuni 31. detsembrini 2025 erandi, mida teatavad liikmesriigid ja

Ühendkuningriik taotlesid seoses Põhja-Iirimaaga vastavalt Euroopa Parlamendi ja nõukogu

määrusele (EL) nr 952/2013 impordikontrollisüsteemi 2 3. väljalaske jaoks (IE, GR, ES, FR, IT,

LT, HU, FI ja UK seoses XI-ga).

2025. aasta lõpuks on ICS2 süsteem ettenähtud tähtajaks kõigis liikmesriikides kasutusel, mis

tähendab, et lõpuleviimise määr on 100 % – see on veel üks oluline vahe-eesmärk, mis

2025. aastal saavutati.

3) Liidu tolliseadustiku kohane liidu staatust tõendav dokument – PoUS (uus): see on ette

nähtud kõigi selliste tõendite talletamiseks, haldamiseks ja väljaotsimiseks, millega kauplejad

tõendavad oma kauba liidu staatust. Kuna projekt on seotud liidu tolliseadustiku kohase tolli

kaubamanifesti ja Euroopa merenduse ühtsete kontaktpunktide keskkonnaga, viiakse see ellu

kahes etapis, et vähendada riske ja ebakõlasid.

Edusammud: PoUSi 1. etapp käivitus plaanipäraselt 1. märtsil 2024.

Seoses PoUSi 2. etapiga koostas komisjon 2023. aastal tehnilised kirjeldused ning

vastavustestimine viidi lõpule 2025. aastal. Kooskõlas liidu tolliseadustiku tööprogrammis

osutatud tähtajaga tagas komisjon, et kesksüsteem oli 15. augustil 2025 töövalmis. Üksikud

liikmesriigid otsustasid kasutada oma riiklikku süsteemi ja ühendada selle kesksüsteemiga

(hübriidvorm). Komisjoni ja liikmesriikide tolliasutused tagasid projekti õigeaegse elluviimise

ettenähtud tähtajaks. Liikmesriikide merendusasutused pidid looma ühenduse PoUSi ja Euroopa

merenduse ühtsete kontaktpunktide keskkonna vahel, et võimaldada kauplejatele lihtsustamist ja

võimaldada neil esitada kõik andmed (sh tolli kaubamanifesti andmed) riiklikul tasandil uue ühtse

merendusportaali kaudu. Mõlemad kasutuselevõtu kuupäevad ühtlustati sel eesmärgil ELi

õigusaktides.

Euroopa merenduse ühtsete kontaktpunktide keskkonna hilise rakendamise tõttu võis

mereveoettevõtjatel aga tekkida olulisi takistusi, kui nad pidid kasutama PoUSi, ilma et neil oleks

ühtsete kontaktpunktide keskkonna raames loodud riiklikud merenduse ühtsed kontaktpunktid.

Seepärast tegi komisjon vastavalt Euroopa Parlamendi ja nõukogu määrusele (EL) nr 952/2013

teatavatele liikmesriikidele (BE, BG, CY, DE, DK, EE, IE, FI, FR, HR, IT, LV, NL, PL, PT, SE

ja SI) PoUSi 2. etapi jaoks kuni 1. märtsini 2027 erandi.

4) Liidu tolliseadustiku kohane keskne imporditollivormistus – CCI: uus üleeuroopaline

süsteem, mis tagab Euroopa tasandil liidu tolliseadustikus kindlaks määratud keskse

tollivormistusprotsessi digitaliseerimise. See võimaldab usaldusväärsetel kauplejatel esitada oma

asukohaliikmesriigi järelevalve tolliasutuses tollideklaratsiooni kauba kohta, mis esitatakse

füüsiliselt ükskõik millise teise liikmesriigi tolliasutusele, tehes võimalikuks eri liikmesriikides

asuvate tolliasutuste vahelise digitaalse, tõhusa, prognoositava ja koordineeritud

tollideklaratsioonide töötlemise ja kauba füüsilise vabastamise. CCI süsteemi rakendatakse kahes

etapis.

CCI 1. etapp võimaldab automaatselt töödelda standard- ja lihtsustatud tollideklaratsioone,

sealhulgas eelnevalt esitatud tollideklaratsioone ning üldisi või perioodilisi lisadeklaratsioone

kaupade suunamiseks vabasse ringlusse lubamise, tolliladustamise, seestöötlemise ja

lõppkasutuse protseduurile.

CCI 2. etapp tugineb 1. etapile, laiendades süsteemi ulatust kõigile ülejäänud keskse

imporditollivormistuse stsenaariumidele, sealhulgas keerukamatele deklaratsiooniliikidele ja

protsessivoogudele. Eesmärk on keskse imporditollivormistuse digitaalne integreerimine ja

funktsionaalsus kogu ELis lõpule viia. Mõlemad etapid oma omavahel seotud ja mõni liikmesriik

on otsustanud rakendada mõlemad etapid samal ajal, et optimeerida riigi jõupingutusi.

10

Edusammud: CCI 1. etapp ehk süsteemi rakendamise esimene etapp algas 1. juulil 2024, kui

valmis olid ühised komponendid ja osa riiklikke komponente. 2. juuniks 2025 oli süsteem

Euroopa ettevõtjatele kasutamiseks kättesaadav kümnes liikmesriigis (BG, EE, ES, LU, LT, LV,

PL, RO, HR ja IT). 2025. aasta oktoobriks ühines CCI süsteemiga veel kaks liikmesriiki (BE ja

SE).

Nagu on näidatud joonisel 2, oli 2025. aasta lõpuks oma CCI 1. etapi süsteemi kasutusele võtnud

kokku 17 liikmesriiki (BE, BG, HR, CY, EE, FI, IE, IT, LV, LT, LU, MT, PL, RO, SI, ES, SE),

mis tähendab, et lõpuleviimise määr oli 63 %. Ülejäänud kümnel liikmesriigil (AT, CZ, DE,

DK, FR, GR, HU, NL, PT, SK) on kavas see kasutusele võtta 2026. aasta jooksul11.

Joonis 2. CCI 1. etapi käivitamine liikmesriikides (31. detsembri 2025. aasta seisuga)

CCI 2. etapi tehniliste kirjelduste koostamise lõpetas komisjon 2022. aastal. Selleks et aidata

liikmesriikidel ja kauplejatel rakendada kõiki CCI stsenaariume ja protsesse, töötas komisjon

välja täieliku ulatusega tehniliste kirjelduste paketi, mis koondab mõlema etapi tehnilisi kirjeldusi

koos juhendiga. 2025. aasta keskpaiga hindamine näitas, et kuigi enamik liikmesriike tegi

edusamme, ei saavutanud märkimisväärne arv liikmesriike 2. juunil 2025 lõplikku kasutuselevõtu

vahe-eesmärki.

Nagu on näidatud joonisel 3, oli 2025. aasta lõpuks CCI täieliku lõpuleviimise üldine tase 44 %

(12 liikmesriiki). Ajakohastatud riiklike projektikavade põhjal kavatseb enamik ülejäänud

liikmesriike viia vastavustestid lõpule 2026. aasta esimeses kvartalis ja kavandab seejärel CCI

11 SK võttis süsteemi kasutusele 14. veebruaril 2026 ja DK 19. märtsil 2026.

AT BE

BG

CY

CZ DE

DK EE

ES FI

FRGR

HR HU

IE

IT

LT

LU

LV

MT

NL

PL

PT

RO SE

SI

SK

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

0

1

2

3

4

5

6

7

8

2024 I kv 2024 II kv 2024 III kv 2024 IV kv 2025 I kv 2025 II kv 2025 III kv 2025 IV kv 2026 I kv 2026 II kv 2026 III kv 2026 IV kv

K ä

iv it

a n

u d

r ii

kl ik

e a

su tu

st e

a rv

K ä

iv it

a d

a k

av a

ts e

va te

r ii

kl ik

e a

su tu

st e

a rv

CCI 1. etapi käivitamine (31.12.2025)

EE: 9.6.2024 ES: 17.6.2024 BG: 20.6.2024

RO, PL, LT, LV: 1.7.2024 LU: 8.7.2024 HR: 30.9.2024

IT: 8.11.2024

BE, SE: 15.10.2025 SI: 9.11.2025

FI: 8.12.2025 IE: 19.12.2025

CY: 22.12.2025 MT: 29.12.2025

11

täielikku kasutuselevõttu, kusjuures DE, DK, SK, GR ja CZ võtavad CCI täielikult kasutusele

2026. aasta esimeses pooles12 ning AT, FR, NL, PT ja HU teises pooles.

Komisjon jätkab oma kvartaalset järelevalveprogrammi kuni CCI lõpuleviimiseni.

Joonis 3. CCI 2. etapi käivitamine liikmesriigides (31. detsembri 2025. aasta seisuga).

5) Liidu tolliseadustiku kohane uus transiidi andmevahetuse süsteem – NCTS (uuendus): eesmärk

on viia olemasolev liidu ja ühistransiidisüsteem kooskõlla liidu tolliseadustiku õigusnormidega,

sealhulgas liidu tolliseadustiku andmenõuetega ja seda muude süsteemidega ühendavate

liidestega.

Edusammud: NCTSi 5. etapi süsteem käivitus 2. detsembril 2024 ja üleminekumeetmed lõpetati

21. jaanuaril 2025. Kõik liikmesriigid käitavad praegu edukalt NCTSi 5. etappi. Mõned

liikmesriigid peavad veel mittepõhifunktsioonid lõplikult välja töötama.

Uus transiidi andmevahetuse süsteem (NCTS) areneb jätkuvalt osana tolliprotsesside laiemast

ajakohastamisest kogu ELis ja ühistransiidiprotseduuri konventsioonis osalevates riikides. Kuigi

kõik liikmesriigid viisid NCTSi 5. etapi kasutuselevõtu 21. jaanuaril 2025 lõpule ning kokku 41

riiki kohaldavad liidu /ühistransiidiprotseduuri ja NCTSi, on tähelepanu nüüd nihkunud NCTSi

järgmisele etapile.

NCTSi 6. etapp pakub kahte varianti ja liikmesriigid võivad otsustada, millist varianti nad

rakendavad:

• loobumisvariant tähendab seda, et sisenemise ülddeklaratsiooni andmeid ei lisata

transiidideklaratsiooni ja sisenemise ülddeklaratsioon esitatakse otse ICS2 süsteemi;

• osalemisvariant tähendab seda, et sisenemise ülddeklaratsiooni andmed lisatakse

transiidideklaratsiooni ja NCTSi 6. etapp on ühendatud ICS2 süsteemiga, mis tagab, et

12 SK võttis täieliku CCI süsteemi (1. ja 2. etapp) kasutusele 14. veebruaril 2026, DK 19. märtsil 2026 ja CZ 18. mail 2026.

ATBG

CY CZ

DE

DK

EE

ES

FI

FR

HR

HU

IE

IT

LT

LU

LV

MT

NL

PT

RO SE

SI

SK

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

0

2

4

6

8

10

12

2024 IV kv 2025 I kv 2025 II kv 2025 III kv 2025 IV kv 2026 I kv 2026 II kv 2026 III kv 2026 IV kv

K ä

iv it

a n

u d

r iik

lik e

a su

tu st

e a

rv

K ä

iv it

a d

a k

av at

se va

te r

iik lik

e a

su tu

st e

a rv

CCI 2. etapp: täieliku CCI süsteemi käivitamise lõpuleviimine (31.12.2025)

BG: 23.4.2025 ES: 30.5.2025 HR, LU, LV: 2.6.2025 EE: 9.6.2025

SI: 9.11.2025 IT: 16.12.2025 IE: 19.12.2025 CY: 22.12.2025 MT: 29.12.2025

R0: 31.3.2025

12

täidetakse on ka ICS2 nõudeid seoses sisenemise ülddeklaratsiooni tegevusprotsessidega

(riskianalüüs, kontrollisoovitused, otsused jne).

NCTSi 6. etapi ajakava sünkroniseeriti ICS2 ajakavaga13. 2025. aasta esimesel poolel märkisid

liikmesriigid, et edusammud on head, kuigi mitu liikmesriiki teatas keskmisest kuni kõrgest

riskitasemest, mis ohustab õigeaegset kasutuselevõttu 1. septembriks 2025.

Kuna liikmesriigid ei suutnud 2025. aasta jooksul viivituste riski nõuetekohaselt maandada,

põhjustas see olukorra, kus NCTSi 6. etapp ei olnud 1. septembriks 2025 valmis.

Loobumisvarianti kasutavate liikmesriikide puhul käsitleti minimaalseid üleminekumuudatusi

tehnilisel tasandil. Osalemisvariandi puhul mõjutasid viivitused teisi liikmesriike ja ettevõtjaid,

kuna nad ei saaks transiidi- ning ohutus- ja turvaandmete ühtlustatud esitamisest kasu. Selleks et

vältida ettevõtjate (sh selliste naaberriikide nagu Ukraina ja Türgi ettevõtjate) lisakoormust, tegi

komisjon kuuele liikmesriigile Euroopa Parlamendi ja nõukogu määruse (EL) nr 952/2013

kohaselt kuni 1. juunini 2026 erandi seoses uue transiidi andmevahetuse süsteemi 6. etapi

kasutamisega. Nende eranditega nähakse ette, et raudtee- ja maanteeveo-ettevõtjad võivad

ICS2ga liituda kuni 2025. aasta lõpuni ning et ühendamine ICS2ga liidestatava

transiidisüsteemiga (NCTSi 6. etapp) võib toimuda kuni 31. maini 2026. Võttes arvesse selle

ühenduse jaoks vajalikku keerukamat arendust ja katsetamist, oli see täiendav ajapikendus

põhjendatud. Erandiga kaasnevad õiguslikud nõuded, mis näevad ette, et liikmesriigid peavad

komisjonile edusammudest aru andma.

2025. aasta lõpuks sai ametliku erandi kuus liikmesriiki (BG, HR, LV, PL, RO, SK) ja NCTSi

6. etapi võtsid kasutusele kokku 16 liikmesriiki (AT, BG, CY, CZ, DE, EE, ES, FI, IE, IT, LT,

LU, LV, MT, PT, SI). Võttes arvesse tehtud erandeid, oli nõuetele vastavuse määr 74 %. DK, FR,

HU, SE kavandavad oma süsteemi kasutusele võtta enne 1. märtsi 2026. Ülejäänud seitse

liikmesriiki (BE, GR, HR, NL, PL, RO ja SK) kavatsevad oma süsteemi kasutusele võtta hiljemalt

1. juuniks 2026 kooskõlas erandi pikendamisega.

6) Liidu tolliseadustiku kohane automaatne ekspordisüsteem – AES (uuendatud): eesmärk on

rakendada liidu tolliseadustiku nõudeid kaupade ekspordile ja väljaviimisele ning kaubandusele

pakutavaid liidu tolliseadustiku lihtsustusi.

Edusammud: liidu tolliseadustiku 2023. aasta tööprogrammi kohaselt võivad liikmesriigid võtta

AESi kasutusele kolmes etapis: põhifunktsioonid 1. detsembriks 2023, aktsiisisüsteemiga

liidestumine 13. veebruariks 2024 ja mittepõhifunktsioonid 2. detsembriks 2024. Ettevõtjate

üleminekuperioodi pikendati 14. detsembrini 2025. Nagu eelmises aruandes märgitud, ei olnud

riiklike komponentide täielik väljatöötamine liikmesriikide poolt siiski teostatav, kuna mõned

liikmesriigid ei suutnud 2. detsembri 2024. aasta tähtajast ega üleminekuperioodi lõpust

(11. veebruar 2025) kinni pidada ning taotlesid üleminekumeetmete pikendamist. Sellega seoses

hõlmas tehnilist korda käsitleva rakendusmääruse (IRTA) õiguslik muudatus, mille üle hääletati

7. veebruaril 2025 tolliseadustiku komitees ja mis võeti vastu 13. märtsil 2025,

üleminekuperioodi pikendamist kuni 14. detsembrini 2025.

Nagu võib näha jooniselt 4, käivitas 1. detsembriks 2023 põhifunktsioonidega süsteemi

12 liikmesriiki ning 2024. ja 2025. aasta jooksul käivitasid selle teised liikmesriigid. Olukord

muutus aga 2025. aasta teisel poolel taas kriitiliseks hilise kasutuselevõtu tõttu mõnes

liikmesriigis (HU, PT, MT, FR, GR) , mille tulemusel jäi ettevõtjatele uuele AESile üleminekuks

keskmiselt kuni väga vähe aega. Mõnes riigis, näiteks Prantsusmaal, kaasnes sellega suur oht, et

EList väljumise punktides moodustusvad veokitest pikad järjekorrad. Tänu komisjoni tõhustatud

järelevalvele ja toetusele ning liikmesriikide ja ettevõtjate kaasamisele võeti AESi

15. detsembril 2025 kasutusele kogu ELis.AESi ja selle põhifunktsioonide kasutuselevõtu

100 % lõpuleviimise määr oli oluline vahe-eesmärk, mis aitas kaasa liidu tolliseadustiku

digitaalsele rakendamisele.

13 Nagu on osutatud liidu tolliseadustiku 2023. aasta tööprogrammis, peab üleminekuperiood NCTSi 5. etapilt 6. etapile

toimuma ajavahemikus 1. märtsist 2025 kuni 1. septembrini 2025 ehk samal perioodil, mil minnakse ICS2 2. väljalaskelt üle

3. väljalaskele, mis võimaldab süsteemide sünkroniseerimist.

13

Mõned liikmesriigid seisavad mittepõhifunktsioonide kasutuselevõtul silmitsi täiendavate

viivitustega.

Mis puudutab AESi 2. komponenti, siis enamik liikmesriike võttis 2025. aastal selle komponendi

kasutusele.

Joonis 4. AESi käivitamine liikmesriikides

Eespool loetletud üleeuroopaliste projektide seisu kokkuvõtteks võib öelda, et komisjon püsis liidu

tolliseadustiku ja selle tööprogrammi raames kokku lepitud tähtaegadest kinnipidamise ajakavas. Seoses

üleeuroopaliste süsteemide riiklike komponentide kasutuselevõtuga liikmesriikides tehti 2025. aastal

kindlaks tõsine viivituste oht, eelkõige CCI, NCTSi 6. etapi, ICS2 3. etapi (raudtee- ja

maanteetransport), PoUSi ning AESi puhul (vt punkt 5.3). 2025. aasta lõpuks võeti kasutusele PoUSi

2. etapi projektiga seotud süsteem, põhifunktsioonidega AES võeti kasutusele kõigis liikmesriikides ja

ICS2 toimis kõigi transpordiliikide puhul. Pärast 2025. aastat esineb nõuete täitmata jätmist seoses CCI

ja AESi mittepõhifunktsioonide poolelioleva kasutuselevõtuga teatavates liikmesriikides.

5.2.2 Riiklikud projektid

Vastavalt liidu tolliseadustiku artikli 278 lõikele 2 pidid liikmesriigid viima kolme täielikult riikliku

projekti14 süsteemide uuendamise lõpule 31. detsembriks 2022. 22 liikmesriiki ei suutnud sellest

tähtajast siiski kinni pidada ja neile tehti nende taotluse alusel erand, mille kohaselt pidi kasutuselevõtu

tähtaeg olema 31. detsember 202315.

14 See ajakava ei hõlma riikliku eriprotseduuride süsteemi ekspordikomponenti, mille tegevus ja kavandamine on seotud

AESiga. 15 Komisjoni 1. veebruari 2023. aasta rakendusotsus (EL) 2023/235, millega lubatakse teatavate liikmesriikide poolt Euroopa

Parlamendi ja nõukogu määruse (EL) nr 952/2013 kohaselt taotletud erand kasutada merelaeva või õhusõiduki saabumisest

teatamiseks ette nähtud teabe vahetamiseks ja säilitamiseks muid vahendeid kui elektroonilised andmetöötlusvahendid

(ELT L 32, 3.2.2023, lk 220–222).

Komisjoni 1. veebruari 2023. aasta rakendusotsus (EL) 2023/234, millega lubatakse teatavate liikmesriikide poolt Euroopa

Parlamendi ja nõukogu määruse (EL) nr 952/2013 kohaselt taotletud erand kasutada liidu tolliterritooriumile toodava kauba

esitamisteatega seotud teabe vahetamiseks ja säilitamiseks muid vahendeid kui elektroonilised andmetöötlusvahendid (ELT

L 32, 3.2.2023, lk 217–219).

14

Eelmise aasta aruanne kajastas mõningaid täiendavaid viivitusi peamiselt riikliku impordisüsteemi ja

ajutise ladustamise süsteemi puhul. Iga riikliku projekti edenemine 2025. aastal on esitatud allpool ja

seda kujutatakse joonisel 5. Üksikasjalikum teave on esitatud käesolevale aruandele lisatud komisjoni

talituste töödokumendi punktis 3.

1) Liidu tolliseadustiku kohane saabumisteade, esitamisteade ja ajutine ladustamine (AN, PN

ja TS) (uuendus): eesmärk on automatiseerida riiklikud sisenemisprotsessid ning ühtlustada

kaubanduse ja tolli andmevahetust kõigis liikmesriikides.

Edusammud: eelmistes eduaruannetes leiti, et riiklike süsteemide õigeaegne kasutuselevõtt on

ohus, ent 2025. aastal tehti märkimisväärseid edusamme. 2025. aastal esines mõnes liikmesriigis

endiselt viivitusi ajutise ladustamise süsteemi kasutuselevõtul ja/või oma ettevõtjate üleminekul.

Kuna nende juhtumite puhul ületati tunduvalt õigusaktides sätestatud tähtaega, algatas komisjon

kaheksa liikmesriigi (AT, BE, CY, DK, GR, PT, RO, SK) suhtes rikkumismenetluse, sest nad ei

täitnud täielikult õiguslikku kohustust võtta kasutusele lennutranspordiga seotud ajutine

ladustamine.

2025. aasta lõpus suutis enamik hilinenud liikmesriike oma süsteemi kasutusele võtta. Seega on

kokkuvõttes lõpuleviimise määr 98 %16.Nagu on näidatud joonisel 5, viisid kõik liikmesriigid

saabumisteate ja esitamisteate rakendamise lõpule. Ajutise ladustamise puhul seisid kolm

liikmesriiki silmitsi täiendavate viivitustega ja teatasid, et kasutuselevõtt toimub pärast

2025. aastat. AT puhul on täielik rakendamine kavandatud 2026. aasta aprilliks17 ning GR ja SK

kavandavad rakendamist 2027. aastal. Rikkumismenetlus jätkuvad, kuna komisjon ei saa

hilinemisega nõustuda.

2) Liidu tolliseadustiku kohased riiklikud impordisüsteemid – NIS (uuendus): eesmärk on

rakendada kõik liidu tolliseadustikus sätestatud impordiga seotud protsessi- ja andmenõuded.

Edusammud: mitu liikmesriiki teatas riskidest seoses projekti õigeaegse elluviimisega alates

2022. aastast, mis oli NISi kasutuselevõtu esialgne tähtaeg liikmesriikides. 2025. aasta esimesel

poolel esines mõnes liikmesriigis endiselt viivitusi NISi kasutuselevõtul ja/või oma ettevõtjate

üleminekul. Seetõttu algatas komisjon 2025. aasta esimesel poolel rikkumismenetluse kaheksa

liikmesriigi (AT, CZ, CY, DK, GR, FR, PT, RO) suhtes, kuna nad ei olnud täielikult täitnud

õiguslikku kohustust võtta NIS kasutusele. 2025. aastal võttis enamik liikmesriike (AT, CY, DK,

MT, PL, SK) meetmeid viivituste kõrvaldamiseks ja viis 2025. aastal projekti lõpule.

2025. aasta lõpuks olid kõik liikmesriigid peale ühe võtnud süsteemi kasutusele, mis tähendab, et

lõpuleviimise määr oli 96 %. CZ puhul on täielik kasutuselevõtt kavandatud 2026. aasta teise

kvartalisse. Mõnes liikmesriigis on teatavad uuendused veel pooleli, et tagada täielikult liidu

tolliseadustikule ja ELi tolliandmemudelile vastav rakendamine.

3) Liidu tolliseadustiku kohased eriprotseduurid – SP (uuendus): eesmärk on ühtlustada

eriprotseduurid (st tolliladustamine, lõppkasutus, ajutine import ja sees-/välistöötlemine).

Edusammud: nagu on näidatud joonisel 5, pidi enamikul liikmesriikidel olema SP IMP

2. komponent kasutusele võetud, mis tähendab, et lõpuleviimise määr oli 96 %; AT ja CZ

võtavad viimaste liikmesriikidena oma süsteemi kasutusele 2026. aasta teises kuni kolmandas

Komisjoni 1. veebruari 2023. aasta rakendusotsus (EL) 2023/236, millega lubatakse teatavate liikmesriikide poolt Euroopa

Parlamendi ja nõukogu määruse (EL) nr 952/2013 kohaselt taotletud erand kasutada tollile esitatava liiduvälise kaubaga seotud

ajutise ladustamise deklaratsioonide kohta teabe vahetamiseks ja säilitamiseks muid vahendeid kui elektroonilised

andmetöötlusvahendid (ELT L 32, 3.2.2023, lk 223–225).

Komisjoni 1. veebruari 2023. aasta rakendusotsus (EL) 2023/237, millega lubatakse teatavate liikmesriikide taotletud erand

kasutada Euroopa Parlamendi ja nõukogu määruse (EL) nr 952/2013 (millega kehtestatakse liidu tolliseadustik) artiklites 158,

162, 163, 166, 167, 170–174, 201, 240, 250, 254 ja 256 sätestatud liidu tolliterritooriumile toodud kauba tollideklaratsiooniga

seotud teabe vahetamiseks ja säilitamiseks muid vahendeid kui elektroonilised andmetöötlusvahendid (ELT L 32, 3.2.2023,

lk 226–228). 16 Meretranspordiga seotud ajutise ladustamise rakendamise puhul on lõpuleviimise määr 96 % ja muude kui õhu- või

meretranspordiliikide puhul 89 %. 17 AT võttis süsteemi kasutusele 15. aprillil 2026.

15

kvartalis18. SP EXP 1. komponendi on enamik liikmesriike kasutusele võtnud

2. detsembriks 2024, hoolimata selle vastastikusest sõltuvusest AESi süsteemiga. Ülejäänud

liikmesriigid (AT, FR, GR, HU, MT ja PT) võtsid süsteemi kasutusele 2025. aasta lõpuks, mis

tähendab, et lõpuleviimise määr oli 100 %, samas kui ettevõtjate üleminek oli mõnes

liikmesriigis veel pooleli.

Kokkuvõtteks võib öelda, et liikmesriigid tegid 2025. aastal märkimisväärseid jõupingutusi ja riiklikud

süsteemid on nüüd toimivad, samas kui pärast 2025. aastat esineb endiselt piiratud arv kriitilisi viivitusi,

mistõttu on üksikutes liikmesriikides olukord nõuetele mittevastav.

AN PN TS NIS SP IMP

Liidu

tolliseadustiku

tööprogrammi

tähtaeg

31.12.2022 pikendatud kuni 31.12.2023[1]

31.12.2022 pikendatud kuni 31.12.2023[2]

AT 1.7.2023 16.05.2023 15.4.2026 14.12.2025 1.9.2026

BE 30.6.2023 5.7.2023 29.11.2023 28.8.2024* 28.8.2024

BG 1.3.2023 10.11.2023 10.11.2023 10.11.2023 10.11.2023

CY 30.10.2024 30.10.2024 30.10.2024 19.5.2025 19.5.2025

CZ 5.12.2023 5.12.2023 5.12.2023 18.5.2026 18.5.2026

DE Puudub 6.3.2021 6.3.2021 6.3.2021 6.3.2021

DK 6.11.2023 6.11.2023 7.6.2025 7.6.2025* 7.6.2025

EE 1.10.2023 15.3.2021 1.7.2021 1.7.2021 1.7.2021

ES 1.3.2023 1.1.2024 1.1.2024 5.9.2023 5.9.2023

FI 31.3.2023 31.3.2021 31.12.2022 31.12.2022 31.12.2022

FR 30.6.2023 6.3.2024 6.3.2024 30.11.2024* 30.11.2024

GR 31.12.2023 31.12.2023 31.12.2027 6.8.2024* 6.8.2024

HR 1.7.2023 1.3.2023 17.4.2023 1.1.2023 1.1.2023

HU 2.4.2024 2.4.2024 2.4.2024 1.11.2023 1.11.2023

IE 1.7.2023 23.11.2020 23.11.2020 5.10.2021 23.11.2020

IT 13.12.2022 13.12.2022 13.12.2022 1.7.2021 1.7.2021

LT 1.3.2023 28.2.2023 31.10.2023 31.12.2023 31.12.2023

LU 1.3.2023 10.1.2023 10.1.2023 2.5.2023 2.5.2023

LV 24.9.2017 24.9.2017 24.9.2017 4.6.2018 4.6.2018

MT 24.3.2025 24.3.2025 24.3.2025 24.3.2025 24.3.2025

NL 30.6.2023 1.12.2023 1.12.2023 1.4.2022 1.4.2022

PL 1.7.2023 20.4.2025 20.4.2025* 20.4.2025* 1.7.2021

PT 30.9.2025 30.9.2025 30.9.2025 1.10.2025 30.9.2025

RO 1.5.2024 30.9.2024 30.8.2025 30.8.2025 30.8.2025

SE 1.3.2023 27.9.2023 2.12.2025 15.3.2022 23.2.2023

SI 1.3.2023 1.3.2023 1.3.2024 1.1.2022 1.1.2022

SK 1.3.2023 1.10.2023 31.3.2027* 30.9.2025* 11.6.2016

Lõpuleviimise

määr

2025. aastaks 100 % 100 % 89 % 96 % 93 %

18 CZ võttis NISi, sealhulgas SP IMP, kasutusele 18. mail 2026.

16

Selgitus

Kasutuselevõtt on lõpule viidud 31. detsembriks 2025.

Süsteem ei ole 31. detsembriks 2025 kasutusele võetud.

Riiklikes projektikavades ei ole kuupäevi esitatud või kasutuselevõttu ei kohaldata.

Joonis 5. Riiklike sisenemis-/impordisüsteemide kasutuselevõtu kavandamine

[1] Kuni 31.12.2023 nende liikmesriikide puhul, kellele tehti erand. [2] Kuni 31.12.2023 nende liikmesriikide puhul, kellele tehti erand, või kuni 1.7.2024, kui kohaldatakse komisjoni delegeeritud

määruse (EL) 2015/2446 artikli 2 lõiget 4a.

* Riiklik süsteem uuendati õigel ajal, kuid see nõuab täiendavat vastavusse viimist liidu tolliseadustiku ja ELi

tolliandmemudeliga ja/või ettevõtjate üleminek veel kestab.

5.2.3 Järelevalveandmed

Käesoleva aasta aruandes soovime juhtida tähelepanu allesjäänud probleemidele, mis on seotud

nõutavate andmete edastamisega süsteemi „Järelevalve 3“ (SURV3). Komisjoni järelevalvesüsteemil

on praeguses geomajanduslikus ja geopoliitilises keskkonnas oluline roll. Selle peamine eesmärk on

luua terviklik järelevalveraamistik, mis jälgib kaubavooge, kaitseb liidu finantshuve ning kaitseb liidu

siseturgu ebaausate või eeskirjadevastaste tavade eest. See süsteem loob analüütilise aluse kaubanduses

anomaaliate avastamiseks, pettuste ennetamiseks ja ausa konkurentsi tagamiseks ELi tööstusharudele.

Seoses süsteemiga „Järelevalve 3“, mis on ELi tolliandmete jälgimise struktuuri tehniline tugisammas,

kuna see kogub ja töötleb liikmesriikide tolliasutustele esitatud tollideklaratsioonides sisalduvaid

kaubandusandmeid, on NISi kaudu edastatud andmete kvaliteet ja kättesaadavus ülioluline.

Suur arv liikmesriike jätkas enamiku oma impordiandmete esitamist vanade süsteemide abil.

Ekspordiandmete puhul väheneb see arv kahe liikmesriigini (AT, FR).

Eeltoodut arvesse võttes algatas komisjon 2025. aastal rikkumismenetlused 13 liikmesriigi (AT, BE,

CY, CZ, DK, FR, IE, IT, MT, PT, RO, SI, SK) suhtes, kes ei olnud süsteemi „Järelevalve 3“ andmete

edastamise kohustust täielikult täitnud, eelkõige seoses andmete täielikkuse ja õige vorminguga.

Kuigi viis liikmesriiki (BE, IT, MT, RO, SI) suutsid võtta 2025. aasta jooksul asjakohased meetmed, ei

esitanud kaheksa liikmesriiki (AT, CY, CZ, DK, FR, IE, PT, SK) 2025. aasta lõpuks ikka veel süsteemi

„Järelevalve 3“ kõiki impordiandmeid19. Seega on kokkuvõttes lõpuleviimise määr 70 %.

5.2.4. Hetkeseis laienemisprotsessis osalevates riikides

ELi laienemisprotsessis osalevad riigid ja teised riigid, näiteks ühistransiidiprotseduuri konventsiooni

osalised, peavad võtma arvesse üleminekut liidu tolliseadustiku kohastele uuendatud elektroonilistele

süsteemidele ja tollireformi ettepanekuga kehtestatud uutele digitaalsetele lähenemisviisidele.

Komisjon ei jälgi liidu tolliseadustiku artikli 278a kohase aruandluskohustuse raames süstemaatiliselt

nende riikide edusamme täielikult elektrooniliste süsteemide kasutuselevõtmisel. Laienemisstrateegia,

sealhulgas ELiga sõlmitud assotsiatsioonilepingute raames on aga nende ELi tollialaste õigusaktidega

vastavusse viimist toetava digitaalse strateegia ja digitaalse keskkonna väljatöötamine ELi tehtavate

korrapäraste hindamiste üks põhielemente.

Kandidaatriigid peavad järk-järgult liidu tolliseadustiku kohaste süsteemidega ühinema või need

kasutusele võtma, et liikuda ELi tolliterritooriumiga liitumise suunas. Sõltuvalt kavandatud

ühinemiskuupäevast võidakse neilt nõuda ka tollireformi paketis kavandatud tulevase ELi

tolliandmekeskuse funktsioonide täitmist.

Tulevikus tuleb kandidaatriike hõlmava laienemise ettevalmistamisel korrapäraselt läbi viia mitmeid

olulisi tegevusi. Need hõlmavad aruandlust digitaalse rakendamise kohta ja osalemist

19 FR, DK, SK esitasid andmed süsteemi „Järelevalve 3“ 2026. aasta esimese kvartali lõpuks ning AT, IE, PT ja CZ kavatsesid need esitada

2026. aasta teiseks kvartaliks.

17

vastavustestimises, et tagada nende riiklike süsteemide koostalitlusvõime liikmesriikide ja ELi

süsteemidega. Lisaks peab EL korrapäraselt hindama süsteemide toimimist.

18

5.3 RISKID JA LEEVENDUSMEETMED

Rollijaotus on juba algusest peale kindlaks määratud ja kõigi sidusrühmadega kokku lepitud ning seda

tuleks järgida kõigil projekti etappidel. Kuna komisjon on edukalt saavutanud tema vastutusalasse

kuuluvate kesksüsteemide ja komponentide kasutuselevõtul 100 % lõpuleviimise määra ning

liikmesriigid on samuti saavutanud väga arvestatava rakendamise taseme digiülemineku 2025. aasta

üldiseks tähtajaks, on riskid ja leevendusmeetmed endiselt asjakohased vaid ühe väikese osa puhul

üldisest digitaalsest rakendamisest.

Nagu ka eelmistes aruannetes selgitati, on liikmesriikide teatatud viivituste põhjused

mitmetahulised ja suures osas korduvad. Need hõlmavad rahaliste vahendite ja inimressursside

nappust, konkureerivaid riiklikke IT-prioriteete ja vastastikust seost teiste projektidega. Lisaks sellele

on liikmesriigid esile toonud mõnede riiklike IT-taristute suutmatust tehniliste nõuetega toime tulla,

töövõtjate suutlikkuse probleeme ja välistest sidusrühmadest sõltuvust. Viivitusi põhjustavad ka pikem

vastavustestimine, ettevõtjate valmisoleku tase, pikad riigihankemenetlused, juhtimisprobleemid ja uute

süsteemide olemasolevasse IT-keskkonda integreerimise keerukus.

Liikmesriigid kirjeldasid uuringus ka mitmesuguseid leevendusmeetmeid, mis on kindlaks tehtud ja

tekkinud viivituste kõrvaldamiseks kasutusele võetud. Need meetmed hõlmavad ressursside jaotamise

optimeerimist, välearenduse meetodite kasutuselevõttu, süsteemide integreerimise lahenduste

rakendamist ning paremat koordineerimist töövõtjatega, et suurendada tõhusust ja tihendada koostööd.

Teised liikmesriigid kehtestasid meetmed organisatsiooniliste struktuuride parandamiseks, protsesside

optimeerimiseks ja planeerimise täiustamiseks, et parandada projektijuhtimist ja otsuste tegemist.

Nendele meetmetele osutati nii riiklike kui ka üleeuroopaliste projektide puhul.

Mis puudutab riiklikke projekte, siis riiklike sisenemis- ja impordisüsteemide kasutuselevõtul oli üldine

lõpuleviimise määr 2025. aasta lõpus 96 %. Lisaks sellele, et üksikud liikmesriigid võtsid need

süsteemid hilinemisega kasutusele, pakuvad mõned teised liikmesriigid oma ettevõtjatele endiselt nii

vana kui ka uut süsteemi ja/või valmistuvad endiselt oma riiklike süsteemide mõningaseks

ajakohastamiseks, et need vastaksid 100 % ulatuses liidu tolliseadustikule ja ELi tolliandmemudelile.

Täielik lõpuleviimine on ülioluline, võttes arvesse mõju, mida see avaldab üleeuroopalistele

süsteemidele, nagu CCI, ja andmete järelevalvesüsteemi esitamisele. Järelevalvesüsteemi

nõuetekohaseks toimimiseks on hädavajalik, et kõik liikmesriigid võtaksid uued andmevormingud

võimalikult kiiresti kasutusele. See parandab andmete kättesaadavust ja kvaliteeti ning suurendab

süsteemi suutlikkust jälgida kaubavooge ja kaitsta ELi finantshuve.

Komisjon algatas 2025. aastal õiguslikud täitemeetmed nende liikmesriikide suhtes, kelle riiklike

sisenemis-/impordisüsteemide kasutuselevõtt ja/või nõutavate andmete esitamine järelevalvesüsteemi

on viibinud, ning võtab 2026. aastal lisaks pidevatele toetus- ja järelevalvemeetmetele täiendavaid

õiguslikke meetmeid.

Riiklike komponentidega üleeuroopaliste detsentraliseeritud süsteemide vallas on olukord mõne

projekti puhul väga positiivne, kuid mõne teise puhul kriitiline, nagu on kirjeldatud allpool.

Liikmesriigid on 2024. aasta aruandes kirjeldatud riske seoses NCTSi 5. etapi kasutuselevõtuga hästi

käsitlenud, mille tulemusena lõpetati üleminekuperiood edukalt 21. jaanuaril 2025. Ka ICS2

3. väljalaske puhul lõpetati maantee- ja raudteetranspordi ettevõtjate üleminek edukalt 31. detsembril

2025. See saavutati tänu liikmesriikide ja ettevõtjate jõupingutustele, samal ajal kui komisjon jätkas

samuti mitmesuguste vahendite abil liikmesriikide ja ettevõtjate toetamist ICS2 3. väljalaske

arendustegevuses. See hõlmas spetsiaalsete veebiseminaride korraldamist, abi pakkumist korduma

kippuvate küsimuste kaudu, seiret ja üldkoosolekute koordineerimist, et tagada projektikavade kooskõla

komisjoni IT-alaste vahe-eesmärkidega. Lisaks korraldati teavituskampaaniaid ja veebipõhiseid

koolitusi ning tehti dokumente kättesaadavaks CIRCABC avalikus kogus ja Europa veebisaidil.

Seoses AESi rakendamisega märgiti eelmises aruandes, et üksikute liikmesriikide kavandatud tegelikud

käitamiskuupäevad jaotusid kogu 2025. aasta peale, st pärast liidu tolliseadustiku tööprogrammis

19

sätestatud esialgseid tähtaegu20. Nende liikmesriikide taotlusel ja kaubavoogudes häirete vältimiseks

pikendas komisjon tähtaega, võimaldades jätkata ekspordi ja väljumisega seotud üleminekumeetmete

kohaldamist kuni 14. detsembrini 2025. Samuti jätkas komisjon riiklike tolliasutuste

koordineerimisprogrammiga, et toetada liikmesriike nende riiklike komponentide väljatöötamisel ja

kasutuselevõtmisel. Tegevus hõlmab spetsiaalset kasutajatuge, virtuaalseid kohtumisi liikmesriikide

viivituste leevendamiseks, ajakohastatud teabe levitamist kaubandusringkondadele ning korrapärast

aruandlust ECCG-le ja CPG-le. Lisaks avaldab komisjon alates 2021. aasta esimesest kvartalist uutele

süsteemidele ülemineku kohta kvartalipõhiseid konsolideeritud eduaruandeid, milles esitatakse

peamised tulemusnäitajad varajase hoiatamise eesmärgil. Liikmesriikidele ja ettevõtjatele on tehtud

kättesaadavaks e-õppe moodulid, juhenddokumendid ja muud teabematerjalid. 15. detsembriks 2025

suutsid kõik liikmesriigid oma süsteemi põhifunktsioonide osas kasutusele võtta, kusjuures viimased

liikmesriigid olid PT, FR ja GR. See näitab, et 2024. aasta lõpus kokku lepitud leevendusmeetmed koos

üleminekukuupäeva muutmise ja edusammude tõhustatud jälgimisega on osutunud õigeks

edasiliikumise viisiks. Üksikud liikmesriigid peavad veel võtma meetmeid seoses

mittepõhifunktsioonide rakendamisega – seda jälgitakse kogu 2026. aasta jooksul, tagamaks, et

ettevõtjad saavad kasu kõigist liidu tolliseadustikuga ette nähtud lihtsustustest, nagu keskne

eksporditollivormistus (CCE).

PoUSi 2. etapi projekti puhul sõltub selle keskne toimimine riiklikust kasutuselevõtust. Projekt on

kesksest tolli seisukohast ajakavas, kuid liikmesriikide merendusasutuste riiklike merenduse ühtsete

kontaktpunktide kättesaadavuses on olulisi viivitusi, nagu on märgitud komisjoni 22. oktoobri

2024. aasta teatises, milles esitatakse Euroopa merenduse ühtsete kontaktpunktide keskkonna loomise

mitmeaastase rakenduskava 2024. aasta ajakohastatud versioon (C/2024/6300). Kooskõlas tehtud

erandiotsusega peavad liikmesriigid esitama alates 15. augustist 2025 iga nelja kuu järel neljandale

kuule järgnevaks 15. päevaks aruande rakendusotsuses (EL) 2023/2879 osutatud PoUSi süsteemi ja

määruses (EL) 2019/1239 sätestatud riikliku merenduse ühtse kontaktpunkti vahelise liidese loomisel

tehtud edusammudest. Komisjon on kutsunud elektroonilise tolli koordineerimisrühma (ECCG) ja

tollisüsteemi ärirühma (CBG) koosolekutel tolliasutusi tegema tihedat koostööd merendusasutustega, et

kaasata rakendamisse nende eksperditeadmised.

Eeldati, et 2025. aastal toimub NCTSi 6. etapi edasine kasutuselevõtt, kuna raudtee- ja

maanteetranspordi ettevõtjad pidid alates 1. septembrist 2025 vastama uutele ELi tolli turvanõuetele.

Nagu on selgitatud punktides 3.7.2, 4.2 ja 4.5.2, pikendati seda kuupäeva NCTSi 6. etapi puhul

1. juunini 2026. Kooskõlas NCTSi 6. etapi jaoks tehtud erandiotsusega peavad liikmesriigid esitama

Euroopa Komisjonile kord kuus aruande , komisjoni rakendusotsusega (EL) 2023/2879 ette nähtud

ühenduse arendamisel tehtud edusammude kohta. NCTSi 6. etapp on oluline samm ühtlustatuma

andmepõhise transiidikeskkonna suunas kogu Euroopas, ent üleminek on ebaühtlane. Mõned kauplejad

saavad deklaratsioonide lihtsustatud esitamisest kiiresti kasu, samas kui teised peavad jätkuvalt

kasutama eraldi transiidi- ja turvaandmete deklaratsioone. Üleminekuperioodil võivad deklaratsioonide

esitamise eeskirjad mitmeliigiliste või mitut riiki hõlmavate saadetiste puhul lähte-, transiidi- ja

sihtriigiti erineda. Tulevikku vaadates eeldatakse, et 2026. aasta keskpaigaks on üleminek lõppenud ja

kõik liikmesriigid on NCTSi 6. etappi jõudnud. Vahepeal peaksid liikmesriigid ja ettevõtjad valmistuma

NCTSi 6. etapiks ja tagama selle tehnilise valmisoleku, et neil oleks hea positsioon kaupade sujuvaks

vedamiseks muutuval transiidimaastikul. Komisjon jälgib edusamme väga tähelepanelikult.

Mis puudutab CCI süsteemi olukorda, siis 17 liikmesriiki ei järginud liidu tolliseadustiku

tööprogrammis ettenähtud CCI 1. etapi kasutuselevõtu kuupäeva,21 mis oli 1. juulil 2024, samas kui CCI

2. etapi kasutuselevõtu tähtaega, mis oli 2. juunil 2025, ei järginud 19 liikmesriiki. Liikmesriikide

viivitused koos erinevate lähenemisviisidega CCI süsteemi järkjärgulisele arendamisele ja

kasutuselevõtule (vt allpool joonis 6 tegevuse kavandamise kohta) tekitavad tasakaalustamatuse

20 Liidu tolliseadustiku 2023. aasta tööprogrammis on süsteemi põhifunktsioonide puhul kasutuselevõtu ajavahemiku lõpuks

kavandatud 1. detsember 2023, süsteemi ECMSiga ühendava ühtlustatud liidese puhul 13. veebruar 2024 ja ülejäänud

funktsioonide puhul 2. detsember 2024. Kõik liikmesriigid ja kauplejad peaksid AESi süsteemi kasutama 2. detsembriks 2024,

kusjuures üleminek lõpeb 11. veebruaril 2025. 21 Liidu tolliseadustiku 2023. aasta tööprogrammis on kasutuselevõtu ajavahemiku lõpp kavandatud 1. juuliks 2024.

20

liikmesriikides CCI täieliku rakendamise ja CCI täielikust rakendamisest tulenevate ettevõtjate nõuete

vahel.

Joonis 6. Tegevuse kavandamine liikmesriikide ametiasutuste kaupa

Komisjon jätkas oma tegevust, et jälgida tähelepanelikult liikmesriikide edusamme CCI projekti

riiklike komponentide arendamisel, ning hakkas alates 2024. aasta esimesest kvartalist koostama

konsolideeritud kvartalipõhiseid eduaruandeid. Lisaks jätkas komisjoni spetsiaalne CCI tugimeeskond

jõupingutusi, et käsitleda liikmesriikide küsimusi impordi ja impordiga seotud lihtsustuste, näiteks

keskse tollivormistuse kohta. Veel korraldati CCI tollisüsteemi ärirühma koosolekuid, et koordineerida

muu hulgas CCI loataotlustega seotud tegevust, ning samuti korrapäraseid tehnilisi koosolekuid kord

nädalas ja kahe nädala tagant ning tagasisideüritusi vastavustestimise kohta.

Uutele süsteemidele ülemineku ja nende rakendamise toetamiseks avaldati Europa veebisaidil e-õppe

moodulid ja teabematerjalid. Samuti saatis komisjon ametlikud kirjad liikmesriikidele, kellel esines CCI

projekti rakendamisel viivitusi, nii et nad ületasid õigusaktides sätestatud tähtaega.

Liikmesriikides ilmnenud viivitused mõjutavad üleeuroopaliste süsteemide edenemist tervikuna, mis

omakorda mõjutab komisjoni tegevust. See nõuab pidevat investeerimist ressurssidesse, mis on ette

nähtud üleeuroopaliste projektide vastavustestimiseks, koordineerimiseks ja toetamiseks ning kesksete

komponentide pikemaajaliseks töös hoidmiseks üleminekuperioodidel. See hõlmab ka liikmesriikide

täiendavat abistamist ja edusammude jälgimist.

Kokkuvõttes on komisjon kogu 2025. aasta jooksul võtnud ka mitmesuguseid meetmeid, mis

täiendavad liikmesriikide kindlaksmääratud ja riiklikul tasandil rakendatud meetmeid.

Esiteks on komisjon tõhustanud liidu tolliseadustiku digiprogrammi järelevalvet ja seiret,

suurendades eduaruannete esitamise sagedust ja korraldades iga liikmesriigiga kahepoolseid kohtumisi

ja lähetusi direktorite tasandil. Liidu tolliseadustiku tööprogrammi rakendamine on järjepidevalt

päevakorras ka peadirektori juhitud kohtumistel ja lähetustel ning kõrgetasemelistel üldkoosolekutel

liikmesriikide peadirektoritega näiteks tollipoliitika töörühmas ja liikmesriikide infojuhtidega

infojuhtide võrgustikus. Liikmesriikidel soovitati tähelepanelikult jälgida ülejäänud projektide

edenemist ja võtta leevendusmeetmeid, et viia liidu tolliseadustiku digiprogramm 2025. aasta lõpuks

lõpule.

Komisjon jätkas tolli mitmeaastase strateegiakava 2023. aasta versioonil ja liidu tolliseadustiku

2023. aasta tööprogrammil põhineva tulemustabeli kasutamist, et jälgida edusamme ja projektide vahe-

AT BE BG CY CZ DE DK EE ES FI FR GR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK

Tegevuse kavandamine

● Riiklikud asutused, mis on juba süsteemi käivitanud ● Riiklikud asutused, mis tegelevad testimisega, käivitamine on edasi lükatud 2026. aastasse ● Riiklikud asutused, mis ei tegele veel testimisega, käivitamine on edasi lükatud 2026. aastasse

CCI 1. etapp

CCI 2. etapp

10 8

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eesmärke ning teha varakult kindlaks viivitused. Tulemustabel esitatakse liikmesriikidele kord kvartalis

elektroonilise tolli koordineerimisrühmas (ECCG), mis koguneb koos kaubandusringkondadega.

Teiseks on komisjon jätkuvalt suurendanud liikmesriikidele üleeuroopaliste süsteemide osas antavat

abi, võttes liidu tolliseadustiku elektrooniliste süsteemide arendamiseks ja kasutuselevõtmiseks vastu

paindliku ja järkjärgulise lähenemisviisi. See meetod, mis hõlmab prototüüpide loomist, probleemide

kiiret lahendamist ja tasakaalustatud töökoormust nii komisjoni kui ka liikmesriikide jaoks, parandab

süsteemi kvaliteeti ja võimaldab käegakatsutavaid edusamme. Liikmesriigid ja kauplejad on selle

lähenemisviisi hästi vastu võtnud.

Lisaks on komisjon projektide algusest peale kasutanud sidusrühmade koostöömehhanismi, et

tõhustada ettevalmistavat tegevust, vältida otsustusraskusi ja tagada projektide korrapärase

ajakohastamise kaudu läbipaistvus.

Komisjon jätkas ka koordineerimis- ja järelevalveprogramme iga käimasoleva projekti puhul, mis on

seotud üleeuroopaliste süsteemidega ICS2, NCTS, CCI ja AES.

Kolmandaks küsis komisjon liikmesriikidelt küsitluste ja muude vahendite abil teavet nende piirangute

ja riskide leevendamiseks vajaliku toetuse kohta. Liikmesriigid väljendasid arvamust, et kahepoolsed

kohtumised direktorite tasandil ja tehniline dialoog maksunduse ja tolliliidu peadirektoraadiga olid väga

kasulikud. Komisjon jätkas digiprojektide arendamiseks saadud kogemuste ja parimate tavade

kogumist. Sellekohast teavet saadi 2025. aastal korraldatud küsitlusest ja tulemused on esitatud

käesolevale aruandele lisatud komisjoni talituste töödokumendi punktis 1. Lisaks jagasid mitu

liikmesriiki 2025. aasta juulis ja detsembris toimunud tollipoliitika töörühma kõrgetasemelisel

koosolekul ning 2025. aasta novembris toimunud infojuhtide võrgustiku koosolekul oma riiklikke

kogemusi ja tavasid liidu tolliseadustiku kohase digiülemineku valdkonnas.

Neljandaks on komisjon kooskõlas ELi eeskirjade täitmise tagamise strateegiaga pidanud ametlikku

kirjavahetust liikmesriikidega, kellel on digisüsteemide rakendamisel viivitusi tekkinud. Komisjon

otsustas võtta õiguslikke meetmeid nende liikmesriikide suhtes, kes ei ole täitnud liidu tolliseadustikust

ja liidu tolliseadustiku tööprogrammist tulenevaid kohustusi. 2025. aasta mais,22 juunis23 ja juulis24

algatati rikkumismenetlused 14 liikmesriigi (AT, BE, CZ, CY, DK, FR, GR, IE, IT, MT, SK, SI, PT,

RO) suhtes, kuna nad ei olnud täitnud oma kohustust võtta kasutusele lennutranspordi ajutise

ladustamise süsteem (TS Air), riiklik impordisüsteem (NIS) ja automaatne ekspordisüsteem (AES) ega

kohustust edastada tolliandmeid järelevalvesüsteemi (SURV3).

22 Ametlik kiri saadeti Tšehhile (INFR(2025)2017), Taanile (INFR(2025)2018), Kreekale (INFR(2025)2019), Austriale

(INFR(2025)2015), Rumeeniale (INFR(2025)2020) ja Slovakkiale (INFR(2025)2021), kuna need riigid ei olnud 2023. aasta

31. detsembri tähtpäevaks võtnud kasutusele lennutranspordi ajutise ladustamise elektroonilisi süsteeme ega mõnel juhul

riiklikku impordisüsteemi. Lisaks saadeti ametlik kiri Taanile (INFR(2025)2011), Prantsusmaale (INFR(2025)2012),

Küprosele (INFR(2025)2010), Austriale (INFR(2025)2007), Portugalile (INFR(2025)2013) ja Rumeeniale (INFR(2025)2014),

kuna nad ei ole edastanud komisjonile süsteemi „Järelevalve 3“ kaudu täielikke tolliandmeid;

https://ec.europa.eu/commission/presscorner/detail/en/inf_25_982#_blank.

23 Portugali (INFR(2025)2064) ja Belgia (INFR(2025)2016) suhtes algatati rikkumismenetlused seoses lennutranspordi ajutise

ladustamise süsteemi ning Portugali puhul ka riikliku impordisüsteemi kasutusele võtmata jätmisega. Lisaks saadeti ametlik

kiri Belgiale (INFR(2025)2009), kuna ta ei ole edastanud komisjonile süsteemi „Järelevalve 3“ kaudu täielikke tolliandmeid;

https://ec.europa.eu/commission/presscorner/detail/et/inf_25_1241.

24 Komisjon saatis Prantsusmaale (INFR(2025)2060) ja Küprosele (INFR(2025)2061) ametliku kirja seoses ajutise ladustamise

ja riikliku impordisüsteemi ning Prantsusmaa puhul ka automaatse ekspordisüsteemi kasutusele võtmata jätmisega. Veel saadeti

ametlik kiri Tšehhile (INFR(2025)2054), Iirimaale (INFR(2025)2055), Itaaliale (INFR(2025)2056), Maltale

(INFR(2025)2057), Sloveeniale (INFR(2025)2059) ja Slovakkiale (INFR(2025)2058), kuna nad ei ole edastanud komisjonile

süsteemi „Järelevalve 3“ kaudu täielikke tolliandmeid; https://ec.europa.eu/commission/presscorner/detail/et/inf_25_1628.

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Vaadates tagasi digiülemineku ja liidu tolliseadustiku rakendamisel kümne aasta jooksul saadud

üldistele kogemustele, küsiti spetsiaalsel infojuhtide koosolekul liikmesriikidelt tagasisidet liidu

tolliseadustiku digitaalse rakendamisel esinenud suurimate probleemide kohta. Vastustest ilmnes selge

muster: kolm kõige olulisemat probleemi olid märkimisväärse edumaaga 1) õigeaegset otsuste

tegemist võimaldavad juhtimisstruktuurid, 2) sidusrühmade jätkuv kaasamine ning 3) selge

kohaldamisala kindlaksmääramine ja säilitamine. Riikliku juhtimiskorra keerukus on teatavatel

juhtudel kaasa toonud vastutuse hajumise. Sellistes suuremahulistes digiülemineku programmides nagu

liidu tolliseadustik tähendab hajutatud vastutus otseselt rakendamisriski. Komisjoni kogemus on

näidanud, et rakendamine kiireneb ainult siis, kui riiklikul tasandil on kehtestatud selge kõrgetasemeline

omalus, juhtimine ja keskne koordineerimine, ning edusammud on sel juhul olnud märkimisväärselt

kiiremad ja prognoositavamad.