Latest edition of EY Belgium’s Customs and Excise update

Energy crisis: special excise duties on unleaded petrol increased twice in September

Although energy costs are skyrocketing, the Belgian government decided to increase the special excise duties on unleaded petrol twice in September. The special excise duty on unleaded petrol was first increased by €33.0500 per 1,000 liters on 10 September. The second increase of 10.7500 per 1,000 liters was published on 27 September. 
 

The Council has adopted the framework agreement between the EU and Australia

On 20 September 2022, the Council adopted the conclusion of the framework agreement between the EU and Australia, originally signed on 7 August 2017. The objective of the agreement is to strengthen the cooperation across a wide spectrum of policy fields and to tackle challenges in foreign and security policy, sustainable development, climate change, and economic and trade matters. The framework agreement entered into force on 21 October 2022.
 

UCC Revision

On 21 July 2022, a public consultation was published by the European Commission on the initiative to revise the Union Customs Code (UCC). The consultation remained open until 14 September. The input from various stakeholders as well as the report of the Wise Persons Group that was released earlier this year, will be taken into consideration for a wider integrated package of measures in the field of EU customs legislation. It is expected that on 7 December this year, the European Commission will publish this integrated package of measures including proposals to revise the UCC, to establish one EU customs authority and to build one common space for data storage. 
 

New environmental taxes and measures as of 1 January 2023

As of 1 January 2023, a new set of environmental taxes/measures can be expected:  

• In Spain a plastic packaging tax will enter into force as of 1 January 2023;  
• In Italy it has been announced that a plastic packaging tax will enter into force as of 1 January 2023;  
• Although the final text and more detailed legislation has not yet been published, the EU Carbon Border Adjustment Mechanism is still expected to enter into force as of 1 January 2023.  

 

Accession of Ukraine to common transit system

The procedures concerning the accession of Ukraine to the Convention of 20 May 1987 on a common transit procedure and to the Convention of 20 May 1987 on the simplification of formalities in trade in goods have been completed in accordance with the provisions of these Conventions. The date of Ukraine's accession to these two legal instruments has been confirmed for 1 October 2022. 

Consequently, from 1 October 2022, Ukraine will be considered a participating country in the common transit system, which will allow the use of the common transit procedure in the territory of Ukraine. 

This means, among other things, that when submitting transit declarations from Belgium to Ukraine, the code of the first Ukrainian office at the border must be mentioned as the office of transit in box 51. In addition, the deeds of guarantee and paper certificates of comprehensive guarantees must be adjusted. In this regard, when filing an import or export declaration from or to Ukraine, the code 'EU' should be mentioned in box 1, first subdivision box, instead of 'IM' or 'EX'.
 

Council Directive 2020/262 concerning revamp of the excise directive

On 27 September 2022, the Belgium House of Representatives, adopted amendments to the law of 22 December 2009 on the general system of excise duties, transposing the Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast). 

Amongst the amendments, new articles were introduced into the law. Articles 36/1 to 36/9 set out diverse obligations that need to be fulfilled when requesting an authorization “registered consignee” or “registered consignor” in accordance with article 22 of the General Excise Act. These new additions are set to come into force on 13 February 2023.
 

Brexit update

UK announces new trading schemes to cut tariffs on goods from developing countries

Early 2023, the UK plans to introduce a new Developing Countries Trading Scheme (DCTS) for products imported from developing countries replacing the current Generalized Scheme of Preferences (GSP).   

DCTS aims at lowering the price of imported goods and facilitating trade internationally, through simplifying the conditions attached to the scheme and liberalizing the product specific rules of origin (PSRs). The Scheme will apply a lower to zero tariffs to hundreds of additional products imported from 65 developing countries worldwide.  

Whether a company is currently using GSP or not, they should assess whether they might benefit from DCTS's larger scope of products and more advantageous tariffs rates for products imported from 65 developing countries.