On 17.05.2023 the EU Commission released the communication “ Customs reform: Taking the Customs Union to the next level” COM(2023) 257 final. This communication underlines that: “…the EU should take a leading role in developing a global green customs policy…” and “…There are several areas in which global customs can support environmental objectives. Besides greening customs administrations themselves41, modernising the classification of goods in line with the objectives of the twin transitions should be part of the ongoing strategic review of the harmonised system convention. Options for greening the harmonised systems (HS) classification range from issuing lists of environmental goods, to changing the structure of the HS, or even alterations…