The European Commission has decided to take Slovakia before the Court of Justice of the European Union (CJEU) due to its failure to activate the electronic system required for managing temporary storage declarations for non-EU goods arriving by air. The deadline for implementing this system was December 31, 2023, but the European executive has reported that the obligation remains unmet even after infringement proceedings were initiated in 2025.
The infringement procedure, known as INFR(2025)2021, focuses on the electronic system for temporary storage declarations related to non-EU goods entering the EU via air transport. Member states eligible for temporary exemptions were allowed to use alternative methods until the end of December 2023, after which the electronic system was expected to be operational. Slovakia received a letter of formal notice on May 7, 2025, followed by a reasoned opinion on December 11, 2025. It is crucial to note that temporary storage can last a maximum of 90 days, during which goods must either be placed under a customs regime or re-exported. This 90-day window is not a deadline for Slovakia to create the IT system; rather, the CJEU will determine whether Slovakia has violated EU law.
The system in question manages the electronic information concerning goods entering the EU customs territory from outside the EU. These goods are presented to customs authorities and remain in temporary storage before receiving a definitive customs destination. During this period, the goods are not yet under free circulation, transit, or bonded warehouse arrangements and may still be re-exported. Customs authorities must retain the capacity to identify and monitor these goods until their status is regularized.
The EU customs code mandates that non-EU goods presented for customs must be covered by a temporary storage declaration. This declaration includes necessary information for the application of customs supervision rules and allows for the verification that goods are subsequently placed under a customs regime or re-exported. The digitalization of this declaration is part of the transition to a common electronic customs environment in the EU. Member states and the Commission are required to develop, maintain, and use electronic systems for the exchange and storage of customs information.
Delays in developing national systems for temporary storage have been noted in several states, including Slovakia. As of February 2023, the Commission permitted Slovakia and a few other states to continue using existing procedures and non-harmonized systems temporarily. However, this exemption was only applicable until December 31, 2023, for air transport, with a separate deadline for other transportation modes set for the end of February 2024.
Following the expiration of the implementation deadline, the Commission found that Slovakia had not activated its system in line with EU obligations. Consequently, Bratislava received a letter of formal notice in May 2025. The subsequent reasoned opinion from the Commission in December 2025 detailed the alleged breach and allowed Slovakia the opportunity to comply before the case reached the court.
The European Commission emphasized that Slovakia has yet to rectify the situation and has opted to refer the matter to the CJEU. It is important to note that a referral to the court does not equate to a condemnation of Slovakia. The Commission presents its allegations of non-compliance, while it is ultimately up to the CJEU to determine whether a breach of EU law has occurred.
If the CJEU upholds the Commission’s stance, Slovakia will be required to implement the necessary measures to comply with the ruling. Notably, the communication from October 1 does not imply immediate fines against Slovakia. Any potential financial penalties would entail distinct legal conditions and processes.
This case is part of a broader movement towards the digitalization of customs administrations across Europe, reflecting ongoing efforts to enhance efficiency and compliance in customs operations.
