IDMS: the Belgian import declaration system

IDMS, the Import Declaration Management System, is the application Belgian customs uses for import declarations: it replaced PLDA for the import part and follows the EU common data model for import declarations [1]. It has been in production since 23 October 2024, and since 30 September 2025 economic operators must lodge import declarations in IDMS wherever possible, with PLDA kept as a temporary fallback for known problem cases [1] [2].

What IDMS handles

FOD Financiën lists the import declarations IDMS processes: H1 for release for free circulation and end-use, H2 customs warehousing, H3 temporary admission, H4 inward processing, H5 goods entering territories with special fiscal rules, H6 postal consignments, and the I1 and I2 data sets for simplified declarations and for presenting goods after a pre-lodged declaration [1]. The migration list of 30 March 2026 names the declaration types already available: standard, pre-lodged, simplified and supplementary declarations, and entry in the declarant's records for single shipments [2].

Is PLDA still used for import?

Only as an exception. The third version of the migration list, of 30 March 2026, still allows PLDA for a few open topics, such as duties that operators used to calculate by hand for some outward processing re-imports and inward processing bills of discharge, and imports of military goods [2]. Type Z declarations that bundle several shipments may stay in PLDA until IDMS supports them; a type Z declaration for a single shipment goes into IDMS [2]. The list adds that the exceptions must not be used to delay the move to IDMS [2].

How a declaration reaches IDMS

Most declarations arrive as messages from the declarant's customs software. The declarant, or a sender acting for it, lodges the declaration (IE415), amendment requests (IE413), invalidation requests (IE414) and the presentation notification (IE432); IDMS answers with acceptance (IE428), release (IE429), rejection (IE456) or notice of a control (IE460) [3].

Since early August 2026 the IDMS web interface can also create and lodge declarations in production, and companies that used the PLDA web interface now file there [4]. You log in through the FPS Finance authentication screen, as an individual or for a company, and the screens are in Dutch, French, English and German [3].

Parties are identified by EORI number, and IDMS validates EORI, VAT and IOSS numbers [2] [3]. The local reference number must be unique per declarant [3]. IDMS calculates many duties through Tarbel, the Belgian tariff system, but Belgian customs made the tax type, rate and amount per item mandatory in the declaration [3].

Before or after the goods arrive

A declaration may be lodged before the goods are presented to customs; if they are not presented within 30 days, it is deemed not to have been lodged [5]. In IDMS the pre-lodged declaration is activated by the presentation notification within those 30 days [3]. Once the goods are presented, customs accepts a declaration that meets the conditions immediately, and the customs debt arises at that acceptance [5].

After acceptance the declarant may apply to amend particulars, but not once customs has announced an examination, found the particulars incorrect or released the goods. After release, an amendment may be allowed within three years so that the declarant can meet the obligations of the procedure [5].

Direct or indirect representation in Belgium

Belgian law reserves the representation of a third person at import, export or transit to customs representatives entered in the register of customs representatives, the stamregister. A representative does this work professionally and is either recognised as an authorised economic operator or proves sufficient knowledge of customs and excise rules [6].

Under EU law the representation is direct, in the name of the importer, or indirect, in the representative's own name, and the representative has to say which [5]. In IDMS, direct representation (status 2) keeps the importer as declarant; under indirect representation (status 3) the representative is the declarant, and importer and representative are jointly and severally liable for the customs debt [3] [5]. Belgian customs adds national rules: code CODE3 with a short text for indirect representation, and code 4007 for the power of attorney [3]. Indirect representation is no longer allowed in Belgium for end-use, private customs warehousing, temporary admission and inward processing, and an importer that uses its AEO status through a representative can be represented directly and not indirectly [3].

Import duty and VAT in Belgium

Import duty comes from the Common Customs Tariff, which is common to all EU countries; the rate depends on the type and origin of the goods [7]. You can estimate it with the import duty calculator once the HS code finder has given you a code.

Without an ET14000 licence, import VAT is paid to customs. With the licence, the import VAT on goods declared for consumption in Belgium moves to the periodic VAT return, so it is not prefinanced at the border. The licence requires periodic Belgian VAT returns and an EORI number linked to the Belgian VAT number, and since January 2026 it is requested through MyMinfin [8].

Antwerp: from release to pick-up

In the port of Antwerp-Bruges, the customs light in Certified Pick-up shows whether a container may leave the terminal. It turns green when the container has been cleared and a complete follow-up declaration has been lodged, and only once the whole bill of lading has been written off. Red means a documentary control or no customs information, and the container cannot be collected [9]. If the broker believes a red light is wrong, it sends the template with proof to the shipping agent [9].

Germany and the Netherlands use ATLAS and DMS; the guide on ATLAS and DMS compares the two.

Athren prepares the case from the shipment email; your declarant checks what is open and files it in IDMS through your own customs software. Athren files nothing.