Global Daily Tax News, Five EU States Challenged On Customs Data Reporting, (Dec 15, 2025)

The Commission has escalated infringement proceedings against the Czech Republic, Ireland, France, Austria, and Portugal for failing to comply with their obligations to transmit customs data via the SURV3 system.

The requirement was included in the Union Customs Code package.

Member States must transmit to the Commission, via SURV3, data extracted from their national systems on import and export declarations, covering 57 standardized data elements. The Commission said the member states concerned transmit only a limited subset of these elements, and continue to use outdated formats, which affects the Commission's ability to monitor EU trade flows and ensure uniform application of customs rules.

The Commission said, "Despite the letters of formal notice sent between May and July 2025, the five Member States have not yet achieved full compliance, as evidenced by the data reported in SURV3. Therefore, the Commission has decided to issue reasoned opinions to Czechia, Ireland, France, Austria, and Portugal, which now have two months to respond and take the necessary measures. Otherwise, the Commission may decide to refer these cases to the Court of Justice of the European Union."