The origin and the customs value of goods are topics which are not on the front of the European Union (‘EU’) customs reform. However, the adoption and application of the proposals for that reform, as presented in the Special Issue 18-11/12 of this Journal, would have a significant impact on the EU rules on origin and customs valuation, as well as on decisions taken by the customs authorities in those matters. This impact would be manifest for the calculation of import duties under the simplified tariff treatment that would apply for distances sales of goods imported from third countries (e-commerce). The reform would also confirm the extension of the scope of decisions relating to binding information to customs valuation (BVI decisions) and affect some aspects of the management of those decisions. As regards preferential origin, it would introduce new conditions for retrospective claims of preferential tariff treatment on originating goods imported in the EU. It would as well provide for the possible adoption of implementing measures to determine the customs value in specific situations, and attribute a supporting role to a new EU Customs Authority (‘EUCA’) in origin and valuation matters. We are still too early in the legislative process to assess to which extent the proposed common provisions on customs infringements and non-criminal sanctions would contribute to harmonize the treatment of e.g., undervaluation or misdeclaration of origin by Member States. This article aims at zooming on those various effects, in the field of origin and customs valuation, pf the proposed reform.