Following GB’s departure from the IEM on 1st January 2021, we wish to inform you of the changes that will take place on customs declarations when trading electricity between GB and Belgium.
In the UK, Nemo Link will make import/export declarations on behalf of market participants for flows on the Nemo Link Interconnector. There are therefore no further actions market participants need to take in the UK.
We were informed that in Belgium, network operators are not permitted to make customs declarations and therefore all market participants will need to make their own customs declarations to the Belgian authorities. According to the information provided to us, market participants that are non-EU registered can only make customs declarations through an EU customs agent or other EU-based affiliate.
We have translated from Dutch a recent communication from the Belgian customs authorities in relation to customs:
IMPORT AND EXPORT OF NATURAL GAS AND ELECTRICITY THROUGH FIXED INSTALLATIONS INTRODUCTION Goods imported or exported through a system of pipelines or high-voltage lines, referred to in the Code as 'fixed installations', are subject to a number of customs simplifications. They are always considered as being under Union transit. Presentation to customs is also deemed to have been completed. In addition, they are exempt from the summary declaration, the temporary storage procedure and the provision of a guarantee. However, this does not mean that there can be an exemption from the customs declaration. THE TRANSIT PROCEDURE AND THE OBLIGATIONS OF SYSTEM OPERATORS The operators of the permanent establishments may use the legal fiction which considers that the goods have been placed under Union transit. A registration in NCTS is therefore not necessary. The Customs Code also exempts these movements: - The entry summary declaration (ENS) - Provision of a security - Bringing under the Temporary Storage Scheme The scheme is deemed to be terminated when an operator declares the volumes of gas or electricity through an entry in the records (see below). LODGING THE CUSTOMS DECLARATION The import and export via fixed installations is in reality a continuous process. That is why it is advisable to comply with the declaration formalities by means of an entry into the declarants records (EiDR). After registration, the goods can be released for free circulation or exported. In order to make the declaration process final, one global declaration of type Z must be submitted monthly or, if necessary, weekly for each operator. The possibility to submit these globalised declarations is part of the EiDR authorisation. WHO HAS TO DECLARE THESE GOODS? Customs legislation does not provide for any derogations in this respect. The declaration must be made by the users of the network and not by the operators. A customs representative can carry out the formalities on behalf of these operators using the EiDR authorisation. AUTHORISATION EIDR Explanatory notes and the application forms for the EiDR authorisation can be found on the website of the customs authorities. Please note that although the criteria for obtaining the authorisation partly coincide with the conditions for the authorisation Authorised Economic Operator (AEO), holding an AEO authorisation is not necessary for obtaining EiDR.
Further information on the authorisation for Entry in the Declarant’s Records (EiDR) in Belgium can be found here.
Customs Agents and Fiscal representation
If you require a Belgian-based EU customs agent, we can recommend the following customs agents that could potentially assist you further in this matter.
- ALS Customs Services N.V. Please contact Danny Proost (firstname.lastname@example.org) for further assistance.
- Remant Customs. Please contact Dietwin Rossaert (email@example.com) for further assistance.
We can also recommend a fiscal representative (firstname.lastname@example.org) that works together with Remant Customs and that could act as fiscal/customs expert.
If you require any further information or assistance, as always, please do not hesitate to contact the Customer Team.