A selection of customs regulatory developments (EU, Belgium, France, the Netherlands, Luxembourg) over the past 7 days. A Customs Conform IT publication.
European Union
The European Commission published new guidance on verification and accreditation under the definitive regime of the Carbon Border Adjustment Mechanism. It also opened the procedure for verifiers to obtain access to the CBAM Registry as from 1 September 2026, with registration required within two months of accreditation. From January 2027, verification reports will be issued directly in the Registry, allowing importers to declare actual verified emissions. Read more
The Commission published a new version of the EU Customs Data Model, the reference that standardises data requirements across the trans-European customs systems (NCTS, AES, ICS, CDS, EOS) and national clearance systems. The update incorporates the amended provisions on the temporary customs duty for distance sales of imported goods in consignments not exceeding EUR 150 in intrinsic value, introduced by Commission Delegated Regulation (EU) 2026/1022 and Commission Implementing Regulation (EU) 2026/1200, along with corrections realigning the model with the texts published in the Official Journal. Read more
Also of note: new customs and taxation training paths were made available on the EU Learning Portal for administrations of candidate and potential candidate countries (27/08).
Belgium
The Belgian customs and excise administration announced that the IDMS "create/submit declaration" functionality is live in production through the web user interface. Businesses that were still filing their import declarations through the PLDA web interface must now file them via IDMS. A detailed English-language guide walks through the transition step by step. Read more
France
The Directorate-General of Customs and Indirect Taxes warns against all-inclusive trip offers that come with a suitcase to bring back, used by criminal networks to recruit couriers, particularly among young travellers. The message confirms that a high level of control is being maintained on passenger flows. Read more
Netherlands
Dutch customs published its summer season review. While the vast majority of baggage checked is compliant, controls regularly uncovered prohibited or restricted goods: specimens of species protected under CITES, counterfeit articles and food products of animal origin. Control intensity on passenger flows at Schiphol remains high. Read more
Also of note: several significant narcotics seizures in air cargo at Schiphol were made public this week (25/08).
Luxembourg
No significant news this week.
Key takeaways this week
- CBAM: the verification strand becomes operational. Importers of covered goods would do well to identify an accredited verifier now for the 2026 reporting year, whose annual declaration is due by 30 September 2027.
- Declaration systems: EUCDM 7.0.11 becomes the current data reference for NCTS, AES, ICS2, CDS and EOS. Configurations and interface specifications built on an earlier version warrant a review.
- E-commerce: incorporating the flat-rate duty on low-value consignments into the data model confirms tighter requirements on the quality of declared data and on the authorisations required from declarants (deferred payment, comprehensive guarantee).
- Belgium — phasing out PLDA: operators that filed import declarations through the PLDA web interface must switch to IDMS. A priority check for declarants who do not use third-party software, and for documented fallback procedures.
- Passenger controls: the French and Dutch administrations communicated in the same week on the intensity of border controls (narcotics, CITES, counterfeits) — a point of attention for travelling staff and accompanied baggage flows.