Study Guide
3. Green Customs
3.5. European Union (DG TAXUD)
In the EU, the Directorate-General for Taxation and Customs Union (DG TAXUD) ties customs modernization to environmental goals through three main initiatives:
- Single Window Environment for Customs (SW-C) lets traders submit data once and reuse it across agencies, improving compliance on waste, chemicals, and endangered-species controls.
- EU Customs Risk Management Framework (CRMF) builds environmental risk into cargo profiling, helping detect illegal waste, ODS, endangered species, hazardous chemicals, and non-compliant timber.
- Green Deal Customs Strategy (2023-2026) aligns customs with the European Green Deal, including;
o Carbon Border Adjustment Mechanism (CBAM -See CBAM section for full details)
o Strengthening controls on waste, chemicals, and environmentally sensitive goods
o Promoting digitalization to reduce administrative and environmental burdens
o Enhancing cooperation between customs and environmental authorities
o Facilitating trade in low carbon and sustainable products
These initiatives sit within the wider EU Customs Reform package (2023-2026), which includes a new EU Customs Data Hub and a revised approach to platform-based trade.