VATupdate

Share this post on

New Circular 2024/C/63 on Customs Debt: Key Changes and Implementation Date of 23 October 2024

  • 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.

Sponsors:

VAT news
VAT news

Advertisements:

  • vatcomsult