Commission refers Slovakia to the CJEU over delay in mandatory electronic customs system due since 2023

The European Commission has decided to refer Slovakia to the Court of Justice of the European Union for failing to put into operation the electronic system needed to manage temporary storage declarations for non-Union goods arriving by air. The extended deadline for implementing the system was 31 December 2023, and the European executive says the obligation remained unmet even after infringement proceedings were launched in 2025.

In brief Procedure INFR(2025)2021 concerns the electronic system for temporary storage declarations covering non-Union goods arriving in the EU by air. Member States covered by the temporary derogation could continue using other means until 31 December 2023 for air transport, after which the electronic system had to be operational. The Commission sent Slovakia a letter of formal notice on 7 May 2025 and a reasoned opinion on 11 December 2025. Temporary storage may last a maximum of 90 days before the goods are placed under a customs procedure or re-exported. The 90 days do not represent the deadline given to Slovakia to build the IT system. Referral to the CJEU is not an already issued conviction. The Court will determine whether Slovakia breached its obligations under EU law.

The system covered by the proceedings electronically manages information on goods entering the customs territory of the European Union from outside the EU, being presented to customs authorities and remaining in temporary storage for a period before being given a definitive customs destination.

During this period, the goods have not yet been placed, for example, into free circulation, transit, customs warehousing or another applicable procedure. They may also be re-exported outside the Union. Customs authorities must retain the ability to identify and monitor them until their status is regularised.

The Union Customs Code provides that non-Union goods presented to customs must be covered by a temporary storage declaration. The document contains the information needed to apply customs supervision rules and makes it possible to verify that the goods are subsequently placed under a customs procedure or re-exported.

Digitising this declaration forms part of the transition towards a common electronic customs environment in the EU. The Customs Code requires the Member States and the Commission to develop, maintain and use electronic systems for exchanging and storing customs information.

For temporary storage, the development of national systems encountered delays in several states. In February 2023, the Commission allowed a group of states, including Slovakia, to continue temporarily using existing procedures and means other than the harmonised electronic systems provided for by the Code.

For goods brought into the Union by air, this derogation could be used no later than 31 December 2023. For other modes of transport, the derogation deadline was set separately until the end of February 2024. In the case now before the CJEU, the issue raised by the Commission concerns exclusively the system for air transport.

The 2023 decision allowing the additional period explained the delays by referring to the difficulties encountered by states in developing IT systems. It included Slovakia among the states granted additional time to adapt their temporary storage systems to the requirements of the Customs Code.

After the deadline expired, the Commission found that the Slovak system had not been put into operation in accordance with European obligations. In May 2025, Bratislava received a letter of formal notice, the first formal stage of infringement proceedings.

The Commission moved to the next stage in December 2025 and sent Slovakia a reasoned opinion. This document is the formal request through which the European executive sets out the infringement it believes it has identified and gives the state an opportunity to comply before the case reaches the Court.

The European executive now says that Slovakia has not remedied the infringement and has decided to refer the case to the CJEU. The Commission's communication does not provide details of the arguments submitted by the Slovak authorities in their replies, nor any alternative timetable proposed by Bratislava for completing the system.

The system serves more than an administrative function for filing declarations. According to the Commission, it allows customs authorities to track goods from the moment they enter the Union until they are placed under a customs procedure or re-exported. During temporary storage, checks may also be carried out regarding prohibitions and restrictions laid down in European and national legislation.

Temporary storage must not be confused with the possibility of keeping goods for 90 days without customs supervision. The Customs Code stipulates that goods remain under customs control throughout this period and may be kept only in authorised facilities or other locations approved by the competent authorities.

The 90-day limit refers to the maximum period during which goods may remain in this status. Before the period expires, they must be placed under a customs procedure or re-exported. The deadline is unrelated to the date by which Member States had to complete the electronic system, which for air transport was 31 December 2023.

Slovakia's issue is part of a broader process of digitising European customs administrations. The Commission's reporting on the implementation of Customs Code systems shows that similar proceedings were launched in 2025 against other states over delays involving temporary storage systems or other customs IT components.

The fact that a state is referred to the CJEU does not mean it has already been convicted. The Commission makes the allegation of failure to fulfil obligations, and the Court must decide whether an infringement exists.

If the CJEU confirms the Commission's position, Slovakia will be required to take the necessary measures to comply with the judgment. The communication of 1 October does not announce a fine against the Slovak state, and any financial penalties would involve separate legal conditions and stages.