Court of Auditors: Special Report no: 26: A series of delays in Customs IT systems: what went wrong?

1. This Explanatory Memorandum sets out the findings from the European Court of Auditors (ECA) special report on ‘A series of delays in Customs IT systems: what went wrong?’ published on 26 September 2018. The report makes five recommendations for the European Commission and none for Member States.

2. The Union Customs Code (UCC), Regulation 952/2013 of 9 October 2013, entered into force on 30 October 2013. The Code requires the European Commission to draw up a work programme relating to the development and deployment of electronic systems in support of UCC delivery. These electronic systems are to facilitate the exchange of information between customs authorities and economic operators as well as to reduce the need for manual and paper-based processes.

3. Article 278 of the UCC provides that, until all the new electronic systems envisaged are operational, transitional arrangements allowing for the use of existing electronic and paper-based systems should remain in place until 31 December 2020.

Topic  EU Audits 
Department  HMRC 
Council Reference  13574/18 
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SEC Reference   
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Associated file(s)


  1. 13574/18 - 248 KB - pdf
  2. COA REPORT - 2 MB - pdf
  3. EM on COA Report - 1015 KB - pdf

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