E-commerce has revolutionized trade, making it easier than ever for consumers to access goods from around the world. Yet, in the European Union, the customs framework struggles to keep pace with this exponential growth, particularly in countries like the Netherlands, where online spending at foreign webshops increased by 16% to €2.3 billion in just one year. This surge has exposed critical inefficiencies and complexities within the EU’s customs system. Calls for simplification have grown louder, but any Customs reform must be grounded in the realities of modern supply chains, which involve multiple parties. A comprehensive approach is needed - one that balances simplification with practicality and fairness. The Need for Simplification in EU Customs / Red tape is a persistent challenge for businesses across the EU, stifling innovation and undermining the potential of the single market. While the Customs reform proposal addresses some challenges posed by e-commerce, it fails to reduce bureaucracy. National Customs Administrations in the EU are tasked with controlling compliance for over 350 regulations governing goods crossing the EU border, with additional non-fiscal rules in the pipeline. Instead of alleviating complexity, these additions threaten to further erode EU competitiveness. (....)