On 21 December 2012, the EU Commission adopted a Communication on the State of the Customs Union in which it identifies the challenges the customs union faces, such as increased tasks for customs with reduced resources, as well as the inefficiency costs related to the duplication of efforts at various levels.

The Communication sets out priority actions for the customs union, including as the top priority the adoption and implementation of the UCC. Other 2013 priorities include, inter alia, a communication on risk management and supply chain security, a proposal on the approximation of customs penalties, and a review and possible amendment of the tariff suspensions/quota rules. The Commission will also review with the Member States how the customs union functions internally in order to ensure resource efficiency and high quality service across the EU and prepare a blueprint for reform in that area.