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The Federal Public Service Finance (FPS Finance) has officially published the new Circular 2025/C/39 concerning approved and designated locations for the customs presentation of goods. This updated guidance replaces Circular 2019/C/12, which has now been formally repealed.
The new circular, made available via FISCONETplus, clarifies the legal and procedural framework governing how and where goods must be presented to customs authorities upon import or export, particularly under simplified customs and transit procedures.
Key Updates in Circular 2025/C/39
The updated Circular 2025/C/39 introduces more detailed rules and reflects current legislation and practice under the Union Customs Code (UCC) and Belgian customs law.
Key changes include:
- Clearer definitions of “approved” vs. “designated” places for customs presentation
- Specific legal provisions now apply per type of location (e.g., ports, airports, bonded warehouses, private facilities)
- Updated guidance on location type codes to be used when declaring the place of customs presentation
- New clarifications regarding presentation under simplified transit procedures
These refinements are particularly relevant for customs declarants, freight forwarders, and logistics operators using centralized clearance, transit simplifications, or operating temporary storage facilities.
Context and Compliance Implications
The replacement of the 2019 circular aligns with ongoing efforts by Belgian customs to streamline compliance and ensure harmonized interpretation of EU customs rules.
Operators are encouraged to review the new circular carefully and ensure that their customs declarations correctly reflect the approved codes and categories for their presentation locations, especially when using simplified procedures under transit regimes.
Failure to apply the correct location codes or comply with the updated designation rules may result in delays, non-compliance risks, or customs penalties.
Where to Access the Circular
Circular 2025/C/39 is now available on FISCONETplus, the official documentation platform of the FPS Finance. It is expected to be applied with immediate effect, replacing all previous interpretations.
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