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

This legislation is part of the EU’s ongoing effort to ensure that global trade rules are applied fairly and consistently. The World Customs Organization (WCO) is a global body that helps countries standardize customs procedures, which makes international trade smoother and more predictable. The EU, as a major trading bloc, participates in the WCO’s technical committees to help shape these global standards. The two committees mentioned—Technical Committee on Customs Valuation (TCCV) and Technical Committee on Rules of Origin (TCRO)—focus on two critical aspects of trade: how much imported goods are worth for customs duties, and where those goods are officially considered to come from. These rules help prevent disputes, ensure fair competition, and stop practices like under-invoicing (declaring a lower value for goods to pay less duty) or mislabeling the origin of goods to avoid tariffs.

The EU’s position in these committees is important because it influences how customs rules are interpreted worldwide. By aligning its stance with existing EU and international law, the EU ensures that its own customs system remains compatible with global standards, which is crucial for businesses that trade across borders.

Impact on people living in the EU

For people in the EU, this decision means that the customs process for imported goods will continue to be transparent, fair, and aligned with global standards. This helps ensure that:

• Consumers pay the correct amount of import duties, avoiding hidden costs or unfair pricing due to inconsistent valuation or origin rules.
• Businesses (especially those importing or exporting goods) face fewer surprises or delays at customs, as the rules are applied uniformly. This stability supports trade and can help keep prices steady for everyday products.
• Taxpayers are protected, as the EU’s financial interests are safeguarded against practices like fraud or misdeclaration of goods.

In short, the decision helps maintain a level playing field in trade, which ultimately supports fair prices and reliable access to goods from around the world.