Summary of the EU Council Decision (COM(2026) 154)

• Date & Reference – Brussels, 14 April 2026; decision number 2026/0086 (NLE).
• Purpose – To set the EU’s position in two World Customs Organization (WCO) technical committees:

1. Technical Committee on Customs Valuation (TCCV) – deals with how imported goods are valued for customs duties.
2. Technical Committee on Rules of Origin (TCRO) – deals with how the country of origin of goods is determined.

• Background – The EU is a party to two WTO agreements:
• Customs Valuation Agreement (CVA) – entered into force 1 January 1995.
• Agreement on Rules of Origin (ARO) – entered into force 1 January 1995.
  These agreements aim for fair, uniform, and neutral rules for valuing goods and determining origin.
• What the decision covers – The EU’s stance on the following types of documents that the committees may adopt (and that can affect EU law):
• Advisory opinions, commentaries, explanatory notes, case studies, studies (TCCV).
• Advisory opinions, information, advice (TCRO).
• Legal basis – Article 218(9) TFEU (setting EU positions in international bodies) combined with Article 207(4) TFEU (common commercial policy).
• Key principles for EU positions –

1. Promote and support uniform application of the CVA and ARO.
2. Ensure positions align with EU customs law (Regulation (EC) No 952/2013 and its implementing regulations).
3. Protect EU financial interests and honour other international commitments.

• Criteria for positions – Must follow the CVA, its introductory commentary, and interpretative notes; must consider EU case law, existing committee instruments, EU legal framework, and guidance from customs expert groups.
• Procedure –

1. Before each committee meeting, the Commission gathers the latest technical information.
2. The Commission drafts a written proposal for the Council.
3. The Council reviews and, if it agrees, endorses the proposal; if not, the Commission does not present that part.
4. If the EU’s position differs from a committee proposal, the Commission can express that the proposal should not be adopted or can keep it under discussion.

• Decision content –
• Article 1 – Sets the EU’s position on TCCV documents, following the annexed principles, criteria, and orientations.
• Article 2 – Sets the EU’s position on TCRO documents, following the annexed principles, criteria, and orientations.
• Article 3 – Describes how the Commission will specify the position before each meeting.
• Article 4 – The decision takes effect immediately and expires on 31 December 2030.
• Outcome – The EU will have a clear, timely, and coordinated stance in the WCO committees, ensuring that EU customs law is applied consistently and that the EU’s interests are protected.

Broader context

This proposal is part of the EU’s role in global trade rule-making. The World Customs Organization (WCO) sets technical standards that 183 countries follow. When its committees adopt an advisory opinion or commentary, it becomes a reference for customs authorities worldwide. The EU must speak with one voice in these meetings because customs rules are decided at EU level, not by individual member states. Without a coordinated EU position, different countries could interpret the same WCO document differently, creating confusion at borders. The decision expires on 31 December 2030, meaning the EU will review and possibly renew its mandate after that date.

Impact on people living in the EU

For most people in the EU, this decision has no direct or noticeable effect. You will not see changes at the checkout or when receiving a package. However, it indirectly affects you in two ways:

1. Fairer customs duties – When you buy imported goods (from outside the EU), their customs value must be calculated correctly. If the WCO issues unclear guidance, some importers might pay too little duty (unfair to others) or too much (raising prices). This EU position helps keep valuation rules uniform, which supports stable prices.

2. Clearer “made in” labels – Rules of origin determine whether a product can be labelled “Made in Vietnam” or “Made in Turkey”. If these rules are applied inconsistently, some companies could cheat by mislabelling goods to avoid EU taxes. This decision helps prevent that, protecting EU businesses and jobs.

Impact on people outside the EU

Businesses exporting to the EU benefit from predictable rules. For example, a clothing factory in Bangladesh knows that customs valuation will follow the same WCO guidance whether its shipment enters through Rotterdam or Gdansk. This reduces delays and unexpected costs. For consumers outside the EU, there is no direct impact.