On 2 October 2026, EY Belgium published the latest edition of its Customs and Excise Update, providing a comprehensive overview of recent developments in EU customs law, case law from the Court of Justice of the European Union (CJEU) and national courts, anti-dumping and countervailing duty investigations, and disruptions affecting international trade flows. The update covers the period from July to September 2026 and highlights key rulings on customs valuation methodology, origin determination for goods processed in multiple countries, and the application of the Union Customs Code’s (UCC) provisions on customs debt and guarantees. It also summarizes new EU legislative initiatives, including the proposed Carbon Border Adjustment Mechanism (CBAM) transitional registry updates and the revised Import Control System 2 (ICS2) release 3 deployment schedule. The publication serves as a critical resource for customs compliance officers, supply chain managers, and trade compliance professionals operating in or trading with Belgium and the wider EU.
Key Takeaways
- Landmark CJEU Ruling on Customs Valuation and Transfer Pricing Adjustments: The update analyzes the CJEU judgment in Case C-XXX/25, which clarifies that customs authorities may not automatically reject transaction values based on transfer pricing adjustments made for income tax purposes unless they demonstrate that the price was influenced by the relationship between the buyer and seller. This ruling provides important guidance for MNEs that use centralized pricing policies and must defend their customs values during audits.
- Anti-Dumping Measures Extended on Chinese Steel and Aluminum Products: The European Commission has extended definitive anti-dumping duties on certain steel and aluminum products originating in China for a further five years, following a sunset review that found a likelihood of recurrence of dumping and injury. The duties range from 15% to 45% and apply to imports declared under specific CN codes. Importers must ensure correct classification and origin documentation to avoid unexpected duty liabilities and potential customs fraud investigations.
- ICS2 Release 3 Deployment and Trader Obligations: The update details the phased rollout of ICS2 Release 3, which extends the requirement for pre-loading advance cargo information (PLACI) to all air cargo entering the EU, effective from 1 March 2027. Carriers, postal operators, and express carriers must update their systems to submit the enhanced dataset, including HS6 codes, consignee EORI numbers, and detailed goods descriptions. Non-compliance may result in do-not-load messages and supply chain delays. EY recommends that affected businesses conduct a readiness assessment and engage with their logistics partners early.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement