My bookmarksSign up free

Regulation (EU) 2026/2108 Article 232

Regulation (EU) 2026/2108 Article 232

Tasks

Article 232

1.   From the date that it is entrusted with the development, operation and maintenance of the EU Customs Data Hub in accordance with Article 51(2), the EU Customs Authority shall be responsible for those tasks, and shall contribute to the efficient operation of the electronic customs environment at Union level. 2.   The EU Customs Authority shall carry out data management and processing activities necessary for the fulfilment of its tasks. 3.   The EU Customs Authority shall carry out risk management tasks in accordance with Title IV, Chapter 2. 4.   The EU Customs Authority shall carry out tasks in relation to restrictive measures and crisis management mechanisms in accordance with Title XI. 5.   The EU Customs Authority shall support the Commission and the Member States so that they can supervise more efficiently the application of restrictive measures that the Council may adopt in accordance with Article 215(2) TFEU and that affect the flow of goods, to ensure that those measures are not circumvented. 6.   The EU Customs Authority shall, on the basis of a threat assessment conducted pursuant to Article 57(1) and Article 57(2), point (c), periodically develop recommendations to support customs authorities in accomplishing their mission as referred to in Article 2. The EU Customs Authority shall submit those recommendations to the Commission, which shall take them into account when identifying areas that warrant priority treatment for the Council’s information and possible consideration. 7.   The EU Customs Authority shall perform capacity building activities and provide operational support and coordination to customs authorities and the Commission. In particular, it shall: (a) develop indicative common standards in relation to the implementation of this Regulation, on the basis of diagnostics and evaluation of customs offices, and issue recommendations for best practices and monitor their use; (b) carry out performance measurement for the customs union and support the Commission in its evaluation of the performance of the customs union in accordance with Title XV, Chapter 1; (c) prepare the training content for customs officers and customs professionals in the Union to complement and support training provided by Member States, where appropriate; (d) contribute to the creation of a Union system to recognise the excellence of educational institutions that offer training and education programmes in the customs field, including for the authorised economic operator status and the Trust and Check trader status; (e) coordinate and support the voluntary creation by the Member States of specialised centres of excellence for Union-wide purposes in relevant customs areas, in particular for training of customs officers, customs professionals and customs laboratories; (f) facilitate and coordinate research and innovation activities in the customs field; (g) prepare and disseminate operational manuals for the practical application of customs processes and working methods, in collaboration with the customs authorities, and develop common standards in that regard; (h) prepare simplified guidelines and manuals for micro and small enterprises and support them in the application of Union customs legislation and customs formalities; (i) issue an opinion on whether granting an authorisation for special procedures would adversely affect the interests of Union producers, in accordance with Article 125(5), (6) and (7); (j) cooperate with other Union institutions, bodies, offices and agencies and with national authorities other than customs authorities in accordance with Article 268(10); (k) coordinate and support the operational cooperation between customs authorities of different Member States, and between customs authorities and other competent authorities in different Member States, in accordance with Title XIII; (l) at the request of a Member State, facilitate and support cooperation between customs authorities, and cooperation between customs authorities and other competent authorities, within one Member State in accordance with Title XIII; (m) plan, organise and coordinate the joint controls referred to in Article 267; (n) provide support and expertise to the Commission for the resolution of complex classification, valuation and origin cases, and evaluation of decisions and the application of the decisions in that regard; (o) provide support and expertise to customs authorities to resolve uncertainties regarding the determination of the place of establishment of economic operators where the applicable criteria refer to more than one Member State; (p) assist the Commission, at its request, in its management of relations with third countries and international organisations relating to matters covered by this Regulation. 8.   The EU Customs Authority shall develop and maintain communication channels with stakeholders in relation to the EU Customs Data Hub and facilitate access to information on tariffs, quotas and restrictive measures. 9.   The Commission may entrust the EU Customs Authority with the task of providing support on the development and implementation of an operational strategy for activities related to customs control equipment and other customs-related programmes. In that case, the EU Customs Authority shall cooperate with the Commission and may carry out tasks such as assessing needs, managing funding, coordinating joint procurement, purchasing equipment and facilitating its co-sharing.

Read the full instrument →

Other provisions in Regulation (EU) 2026/2108

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-09-24

CitationArticle 232 of Regulation (EU) 2026/2108 (LawPlayer, data as of 2026-09-24)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

What to look at next