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Latest edition of EY Belgium’s customs and excise update


Key Takeaways:

  • Belgian customs will update its BIC code for cross-border payments starting 15 December 2025
  • IDMS replaces PLDA as the main system for import declarations; PLDA remains available only for exceptions or technical issues
  • New TARIC codes introduced, mostly linked to EU sanctions on Russia and Belarus
  • PEM rules of origin revised – introduction of Annex II
  • EU imposes anti-dumping duties on imports from China, India, South Korea, Taiwan and others
  • Trade agreements signed with Indonesia; proposals advanced for Mercosur and Mexico

Belgian customs authorities update bank account details: new BIC code effective 15 December 2025

The Belgian customs authorities have announced that their bank accounts will be transferred from Bpost to BNP Paribas Fortis during the weekend of 13–14 December 2025. While IBAN numbers will remain unchanged, the BIC code for payments made outside Belgium will change to GEBABEBB as of 15 December 2025. 

It is recommended to not initiate any payments on 12 December 2025 or during the transition weekend, as Bpost accounts will be closed.
 

Transition to IDMS: IDMS to be used for import declarations

The Belgian customs authorities have called on economic operators to submit as many import declarations as possible through the new IDMS system, starting 30 September 2025. To ensure operational continuity, the previous PLDA system will remain available as a backup. PLDA may still be used in cases of authorized exceptions or if technical issues arise with IDMS, providing a safety net during the transition.
 

Belgian customs authorities published new TARIC codes  

Through the notice on Supplement 121 to the SAD, the Belgian customs authorities published a series of new TARIC document codes. These codes must be used as from 12 September 2025 to ensure compliance with EU Regulations. 

The new codes cover categories such as certificates and authorizations (code C), export certificates and authorizations (code X), and special provisions (code Y), most of which are linked to the EU sanctions package against Russia and Belarus, in force since 20 July 2025. We recommend reviewing the official supplement for details on the specific codes and their applicability.
 

Commission notice concerning the application of the PEM rules of origin   

On 17 September 2025, the Commission published a new notice regarding the PEM rules of origin and the application of diagonal cumulation. This notice replaces the previous one of 16 June 2025 and introduces a new Annex II. In Annex II the contracting partners are listed that have opted to extend the application of Article 7(3) of Decision No 1/2023. This provision allows, with certain exceptions, for working or processing carried out in a contracting party other than the exporting party to be considered as performed in the exporting party, provided the products undergo subsequent working or processing there.
 

EU Commission announces new trade defense actions on imports from China, India, South Korea, Taiwan and others

The European Commission has taken further steps to address unfair trade practices and protect EU industry, with new measures targeting imports of goods originating in China, India, South Korea, Taiwan and others.  

  • A provisional anti-dumping duty has been imposed on imports of fused alumina (artificial corundum) from China. Imports have been subject to registration since February 2025. Duty rates range from 111,95% to 136,36%, depending on the producer, as outlined in Regulation 2025/1456.   
  • On 4 August 2025, the Commission imposed a provisional anti-dumping duty on imports of high-pressure seamless steel cylinders from China, following a complaint by five companies representing 47% of EU production. Imports have been subject to registration since 25 March 2025. The duty rates, as stated in Regulation 2025/1711, range between 63,2% and 119%, depending on the producer. 
  • Additionally, on 8 August 2025, the European Commission imposed a provisional anti-dumping duty on barium carbonate originating in China and India. Imports have been subject to registration since 15 March 2025. The duty rates range from 4,6% to 83,9%, depending on the producer and origin of the goods.  
  • On 13 August 2025, the Commission imposed a provisional anti-dumping duty on imports of valine from China. Imports have been subject to registration since 19 February 2025. Duty rates range from 32,2% to 53,9%, depending on the producer as stated in Regulation 2025/1739. 
  • On 14 August 2025, the European Commission also imposed a provisional anti-dumping duty on Acrylonitrile-Butadiene-Styrene Resins (a type of plastic) originating in South Korea and Taiwan, following a complaint by Ineos Stryrolution Switzerland. Imports have been subject to registration since March 2025. Duty rates range from 3,7% to 21,7%, depending on the producer and origin of the goods.  
  • On 15 September 2025, the Commission published a notice of initiation for an anti-dumping investigation into imports of PET Spunbond originating in China. The investigation covers products with a weight over 70 g/m² and thickness between 0,5 mm and 1,8 mm, possibly reinforced with less than 30% glass fibers (not coated or covered). The investigation is expected to be concluded within 12 to 14 months, with provisional measures possible within 7 to 8 months.   
  • On 18 September 2025, the Commission published a notice of initiation for an anti-dumping investigation into certain imports of cold-rolled flat steel products originating in India, Japan, Taiwan, Türkiye and Vietnam. The investigation was lodged following a complaint filed by the European Steel Association, on behalf of the Union industry. 
  • On 18 September 2025, the Commission also shared a notice of initiation for an anti-dumping proceeding concerning imports of certain alkyl phosphonic acids and their sodium salts (CAS numbers 37971-36-1 and 66669-53-2) with Chinese origin.  
  • On 25 September 2025, the Commission published a notice of initiation of an anti-dumping proceeding concerning imports of urea originating in Russia. The investigation targets urea with varying concentrations of nitrogen, whether or not in an aqueous solution, whether or not with additives
     

EU trade agreements update

EU-Indonesia: With talks on the Indonesia-EU Comprehensive Economic Partnership Agreement (IEU-CEPA) having been concluded in July, both sides signed the agreement on 23 September. Following 10 years of negotiations, the process now enters the next phase: legal checks and translation of the documents. The agreement is expected to enter into force in 2027. 

EU-Mercosur & EU-Mexico: On 3 September 2025, the European Commission has formally submitted proposals to the Council for the signature and conclusion of the EU–Mercosur Partnership Agreement (EMPA) and the modernized EU–Mexico Global Agreement (MGA). These landmark deals are key to the EU’s strategy to diversify trade relations and strengthen ties with like-minded global partners.