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On 17 May 2023, the European Commission presented a comprehensive and ambitious framework for the reform of the European Customs Union. This framework comprises of various legislative changes including the Modernised Union Customs Code (‘MUCC’). One of the initiatives of the MUCC is the introduction of the EU Customs Data Hub. The EU Customs Data Hub is set to transform customs processes in the European Union. It will serve as a centralised Information Technology environment that will streamline the submission of data by customs actors involved in the movement of goods into and out of the European Union. It enables a more data-driven approach to customs combatting fraud and evasion whilst facilitating compliant traders. This article examines the EU Customs Data Hub in regard of these objectives laid down by the European Commission, its background and its context in relation to developments in other areas of taxation. In addition, this article highlights the introduction of the Trust & Check Trader facility, which can be closely linked to the new approach to customs processes and controls.
Doornik et al. (Sat,) studied this question.