EUDR Customs Reporting: Belgium Publishes TARIC Certificate Code Guidance
Belgium has released operational guidance detailing the specific TARIC certificate codes and customs declaration data elements required to comply with the EU Deforestation Regulation (EUDR) from 30 December 2026. This marks the first publication of granular technical implementation details for EUDR customs reporting, directly affecting importers and customs agents.
Key takeaways
- Belgium has published operational guidance detailing TARIC certificate codes and customs declaration data elements required for EUDR compliance.
- Five C-type and ten Y-type TARIC codes must be reported in specific customs data elements.
- Standardized reference number formats are specified for certain certificate types.
- The requirements apply from 30 December 2026, aligning with EUDR compliance obligations.
- Operators and traders must update their systems to comply with the new reporting requirements.
Context
The EU Deforestation Regulation (EUDR) 2023/1115 aims to minimize EU's contribution to global deforestation by ensuring that certain commodities do not come from recently deforested land. The regulation imposes due diligence obligations on operators and traders, requiring them to verify that their sourced products comply with relevant laws in the countries of production. The Belgian federal finance ministry's guidance, published on 8 October 2026, provides the first detailed technical instructions for implementing these obligations in customs reporting.
The guidance applies to two categories of TARIC (Integrated Tariff of the European Communities) certificate codes. These codes are used to classify goods for customs purposes and must be reported in specific data elements of the customs declaration. The requirements take effect on 30 December 2026, aligning with the EUDR's compliance obligations.
What's Changing
The Belgian guidance specifies two types of TARIC certificate codes that must be reported in customs declarations:
C-type codes: Five specific codes (C716, C717, C718, C720, and C725) must be declared in customs data element 1203002000. Associated document reference numbers must be entered in element 1203001000.
Y-type codes: Ten specific codes (Y129, Y132, Y133, Y141, Y142, Y187, Y188, Y190, Y191, and Y196) must be reported in customs data element 1204002000.
Additionally, the guidance establishes standardized conventional reference number formats for certain certificate types. Operators holding TARIC code C718 must report the conventional due diligence declaration reference number as '99EU9999999999' in data element 1203001000. For operators using TARIC codes C720 or C725, the reference number must be '22EU2222222222' in the same element.
Implementation Timeline
The requirements outlined in the guidance apply from 30 December 2026, coinciding with the date when EUDR compliance obligations take effect for operators and traders. The European Commission published the underlying technical details on its website, while the Belgian finance ministry provided national-level implementation guidance.
Implications for Operators and Traders
The guidance is directly actionable for importers and customs agents who must ensure their systems and processes are updated to comply with the new requirements by 30 December 2026. The specific TARIC certificate codes and customs data elements must be accurately reported to meet EUDR compliance obligations.
Operators and traders should review the guidance carefully to understand the specific codes and data elements applicable to their goods. They must also ensure that their customs declaration systems can accommodate the standardized reference number formats for certain certificate types.
Compliance Risks
Failure to comply with the EUDR's customs reporting requirements can result in significant penalties, including fines and potential exclusion from the EU market. Operators must ensure they have robust due diligence systems in place to verify that their sourced products comply with the regulation.
Outlook
As of October 2026, there have been no reported legislative amendments or delays to the EUDR. The Belgian guidance is purely procedural and technical, providing clear instructions for implementing the regulation's customs reporting requirements.
Operators and traders should stay informed about any updates or additional guidance that may be published by the European Commission or other member states. They should also monitor developments in due diligence systems and best practices to ensure ongoing compliance with the EUDR.
Frequently asked questions
- What are the specific TARIC certificate codes that must be reported under the EUDR?
- The guidance specifies five C-type codes (C716, C717, C718, C720, and C725) and ten Y-type codes (Y129, Y132, Y133, Y141, Y142, Y187, Y188, Y190, Y191, and Y196) that must be reported in customs declarations.
- Where should the document reference numbers for C-type codes be entered?
- Document reference numbers associated with C-type codes must be entered in customs data element 1203001000.
- What is the standardized reference number format for TARIC code C718?
- Operators holding TARIC code C718 must report the conventional due diligence declaration reference number as '99EU9999999999' in data element 1203001000.
- When do these TARIC certificate and customs declaration requirements take effect?
- These requirements apply from 30 December 2026, the date when EUDR compliance obligations take effect for operators and traders.
- What penalties may be incurred for non-compliance with EUDR customs reporting requirements?
- Failure to comply can result in significant penalties, including fines and potential exclusion from the EU market.
