Establishing an EU single window for customs

The IA underpinning the proposal to establish a single window environment for customs is well structured, substantiated and clear. It acknowledges a scarcity of comparable EU-wide data, and is transparent on the assumptions underlying the analysis. The presentation, screening and assessment of the retained policy options is clear and balanced, assessing their direct economic impacts, as well as their social and environmental implications. The selection of the preferred options is based on cost-effectiveness and qualitative analyses, expecting significant net benefits from interconnecting authorities responsible for non-customs formalities laid down in EU legislation to existing national single window environments, which in turn, are harmonised to achieve a level playing field for economic operators, in particular SMEs. Social and environmental benefits derive from better digital administrative cooperation, the reduction of fraud and better compliance with EU regulatory requirements.