The proposed reform to the Union Customs Code (R-UCC) by the European Commission introduces the concept of a "Single Liable Person" (SLP) and the Trust & Check (T&C) trader framework. While the reform aims to enhance customs compliance and efficiency, it risks undermining the operational viability of small and medium-sized enterprises (SMEs) and the logistics sector, which are critical to Europe’s economy and global competitiveness. CLECAT argues that the Customs Reform’s concentration of all trade facilitations under Trust and Check (T&C) and the restriction of access to these facilitations via intermediaries by mandating indirect representation are the two essential elements requiring further scrutiny to ensure that the proposal remains practically viable.
CLECAT position on the "Single Liable Person" and Trust & Check Trader Framework
Irish International Freight Association have been engaging with CLECAT on the EU Customs Reform package, through CLECAT’s Customs & Indirect Taxation (CITI) group. IIFA are also engaging with Revenue Customs Consultative Committee on this topic and will take part with a focused presentation and discussion with DG TAXUD on EU Customs Reform on Thursday 6th February 2025. IIFA will continue to update members on progress with the proposals as they develop.
