- New Circular 2024/C/63 regarding Customs Debt published on Fisconetplus on October 23, 2024
- Replaces Circular 2020/C/12 regarding customs debt
- Main changes include addition of overview table of customs debt cases, updated guidance on customs debt, and new schema and examples for determining import duties and active refinement
- Only references recent linked legislation and administrative guidelines on excise and related taxes, as well as VAT
- Article 168 of Delegated Regulation (EU) 2015/2446 has been removed from the Circular
Source: financien.belgium.be
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.