The eCustoms Decision 70/2008/EU for a paperless Customs environment is the base for the “Electronic Customs” initiative.

Furthermore, the Community Customs Legislation on Safety and Security in Europe provides for electronic submission of declarations and electronic exchange of information between the Customs administrations. Reg. 648/2005 amending the Community Customs Code Reg. 2913/92 and Reg. 1875/2006, 312/2009, 414/2009, 169/2010, 177/2010, 430/2010 amending the Implementing Provisions Reg. 2454/93 are relative.

The Modernized Customs Code Reg. 450/2008 provides that all declarations to Customs and all exchange of information between the Customs authorities shall be made electronically.