Customs in Belgium

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Customs Procedures

Import Procedures
Customs procedures include, apart from importing with payment of duties, the following tax exemption procedures: release for consumption, transit or temporary admission, customs warehousing, inward processing, processing under customs control.
More details on the website Invest Flanders
Specific Import Procedures
In the framework of intra-European trade, some goods are still prohibited or subject to particular formalities (medicines for human use, waste, plants or live animals). For further information, see the brochure on intercommunity trade published by the Customs service.
Importing Samples
Samples are acceptable to Belgium and will be exempt from all Duty and VAT. A Certificate of Origin will not be required for import; only a standard Air Waybill or Bill of Lading and Commercial Invoice will be needed.

Imported samples of commercial value owned by individuals abroad also may be granted exemption from customs charges. Security is required in the amount of duty and tax chargeable, plus 10%. Samples may be allowed to stay in Belgium up to one year. Such samples are not permitted to be sold, put to normal use (except for demonstration purposes), or utilized in any manner for remuneration.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Operations carried out within the EEA are free of duty.
The Common Customs Tariff of the European Union applies to goods originating outside Europe. Generally the duty is relatively low, especially for industrial products (4.2% on average).

Consult the tariffs for EU origin. 

Products Having a Higher Customs Tariff
Customs duties are higher on textile and food industry products (average duty 17.3%).
Preferential Rates
Granted to imports from countries with which the European Union has signed trade agreements.
Customs Classification
The Combined Nomenclature of the European Community (EC) integrates the HS nomenclature and supplements it with its own subheadings with an eight-digit code number and its own Legal Notes created for Community purposes.
Method of Calculation of Duties
Ad Valorem on the CIF value of the imports
Method of Payment of Customs Duties
Duties are payable in cash (in euros, by cheque, by cash money order, by bank transfer); an extension of the time limit for payment may be granted through systems of collection credit or duty credit.
Import Taxes (Excluding Consumer Taxes)
The duties for non-European countries are relatively low, especially for manufactured goods (4.2% on average for the general rate); however textile, clothing items (high duties and quota system) and food-processing industry sectors (average duties of a 17.3% and numerous tariff quotas, PAC) still know protective measures.

Several other import taxes are levied at the time goods are imported into the EU. These taxes might include excise duties, energy taxes, etc. Warehousing facilities can be used to avoid or defer payment of these import taxes.


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