In February, during the event “Navigating 42 and other customs procedures in EU Member States”, Godfried Smit, ESC Secretary General, presented the current state of play of centralised clearance in the EU, highlighting both its strong potential for businesses and the delays that continue to affect its rollout.
Centralised clearance is the final trade facilitation measure under the Union Customs Code. It allows companies to lodge all customs declarations through a single customs office in one Member State, regardless of where the goods are physically presented. The supervising customs office assesses the declarations and coordinates controls with the customs office where the goods are located.
For companies operating across several Member States, this could mean simplified procedures, reduced IT complexity, and the possibility to centralise customs departments — leading to significant cost savings.
However, implementation remains uneven. While some Member States are ready to grant centralised clearance authorisations, others are still developing their systems. Since the system only works effectively when all relevant countries are operational, businesses cannot yet fully benefit from it. The deadline set by the European Commission (end of 2025) has already passed, and some Member States expect full readiness only by the end of 2026.
A further limitation is that centralised clearance does not apply to VAT and excise duties. These declarations must still be handled nationally — in Germany even at the level of individual federal states — which considerably reduces the overall benefits.
Centralised clearance is expected to remain in place until the future EU customs data hub is introduced under the forthcoming reform, in around 15 years. There is hope that this new system will finally integrate VAT and excise, allowing for a truly streamlined EU-wide approach.