All member states are facing many legal changes, which are upon us as a result of the implementation of the UCC. Luxembourg is no exception. PLDA will give way to LUCCS. In mid-2022, we received confirmation from the Luxembourg authorities that the first procedure (LUCCS import) would go live on January 10, 2023. However, this was adjourned at the end of December until further notice, however, a new target date of 02/05/2023 has since been communicated.
Stream Software is pulling out all the stops to transfer Luxembourg customers to the new import procedure. As of May 2, 2023, the old PLDA declarations will no longer be accepted, and all declarants must submit import declarations through the new LUCCS system. There is no transition period, at this milestone PLDA import will no longer be supported.
As in Belgium and the Netherlands, the UCC (Union Customs Code) is at the root of these changes. The new procedure is built from a new European data model. As a result, Stream Software will develop a completely new module, to make anyone preparing Luxembourg import declarations compliant.
In Luxembourg, as in other European countries, the paper declaration, currently known as the Single Document, is disappearing. In order to guarantee some grip, Stream Software developed its own layout which is made available within the application.
The EUAH, IMAJ or other known documents will cease to exist. Here again an overview of the new customs procedures:
- H1: Declaration for release for free circulation and Special procedure -- specific use -- declaration for end-use
- H2: Special procedure -- storage -- declaration for customs warehousing
- H3: Special procedure -- specific use -- declaration for temporary admission
- H4: Special procedure -- processing -- declaration for inward processing
- H5: Declaration for the introduction of goods in the context of trade with special fiscal territories
- H6: Customs declaration in postal traffic for release for free circulation
- H7: e-Commerce
- I1: Import Simplified declaration
- I2: Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at import
H6, I1 and I2 are currently not in scope, these will be included in a next phase in Luxembourg. More (technical) information on this can be found at the following website, among others: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code/eu-customs-data-model-eucdm_en
Currently, the first messages were successfully sent and customs responses were read in. All of Stream Software and in particular the development team is working hard to have the module ready and for all customers to switch to LUCCS import in a timely manner. We anticipate a webinar or video manual in early December to introduce all users to the new module. Since the data model is changing, new screens have been developed, obviously in the familiar pragmatic structure.
Stream Software will keep everyone as informed as possible regarding further developments.