Summary EY: On 5 February the Belgian customs authorities published an update of the circular letter regarding customs value. With this update, the authorities have aligned the content of the previous document with the Incoterms 2020, providing an explanation on the new Incoterm DPU (paragraph 61). In addition, the provisions on the use of simplified declarations without an indication of the invoiced price have also been updated. Following an update of paragraph 173 it is, under certain conditions, allowed to submit a standard declaration via PLDA (normal procedure) for goods with a provisional value (i.e. goods for which the price or an element of the customs value has not yet been determined at the time of release for free circulation). In case a final price is known or the deduction method can be applied, the declaration must be regularized as quickly as possible, subject to a maximum period of 120 days
Source Fisconet in Dutch
Unofficial translation in English
