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.

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