Setting Rules for Valuing and Tracing Imported Goods

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

Every time you buy something from outside the EU — whether it's a package from China, the US, or anywhere else — customs officials need to answer two questions: how much is this worth (to calculate the import tax) and where does it actually come from (since some countries get better trade deals than others). The WTO agreements mentioned in this document set the global rulebook for answering those questions, and the WCO committees are where countries gather to interpret and refine that rulebook over time.

The EU, as a single customs union, must speak with one voice in those meetings. This decision is essentially about making sure the EU has a clear, agreed-upon position ready before each meeting — rather than showing up unprepared or with member states contradicting each other.

Impact on people living in the EU

For most people in the EU, the effects are indirect but real. Customs valuation rules directly influence how much import duty is charged on goods entering the EU, which feeds into the prices you pay in shops. Rules of origin determine whether a product qualifies for lower tariffs under trade agreements — affecting everything from the price of electronics to clothing.

More practically: if you order something online from a non-EU seller, how it is valued and where it is deemed to "come from" affects whether you pay extra charges at delivery. Consistent, well-interpreted rules mean fewer disputes, more predictable costs, and less chance of businesses or customs authorities applying the rules differently across EU countries.

Impact on people outside the EU

For exporters selling into the EU — including small businesses in countries like the UK, US, or China — these rules determine how their goods are taxed at the EU border. Clear and predictable EU positions in the WCO committees benefit them too, since uncertainty in customs rules adds cost and complexity to international trade.