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 EU decision guides how the EU participates in two World Customs Organization committees that create non-binding advice on valuing imports and determining where goods come from. These committees support WTO agreements from 1995 to ensure fair global trade rules, preventing countries from undervaluing goods to dodge duties or mislabeling origins to avoid restrictions. The decision renews similar past EU strategies, helping align international customs practices with EU laws until 2030. wcoomd

Impact on People Living in the EU

EU residents see little direct change, as this shapes behind-the-scenes global guidelines rather than everyday rules. It indirectly keeps import prices stable by ensuring companies pay correct customs duties on foreign goods like electronics or clothes, which affects retail costs and protects local jobs from unfair competition. Teenagers might notice it through steady prices on imported sneakers or gadgets. globaltaxnews.ey

Global Trade Role

The World Customs Organization sets voluntary standards used by 180+ countries, so EU input influences how nations worldwide handle imports. This promotes smoother trade, benefiting EU exporters by encouraging uniform rules abroad and reducing disputes over goods entering or leaving the EU. wcoomd