As Belgium is a member of the EU customs union, the rules on the importation of goods applicable in Belgium are based on the international treaties establishing the European Union and its implementing regulations and directives.
Though now of much lesser importance, Belgium is also bound by the Economic Union Treaty with Luxembourg of 1922 and the Benelux Economic Union Treaty of 1960.
In 1968, Belgium adopted the European Common Customs Tariff establishing a unified list of products and corresponding import duties for each product on the list. The customs rates and quotas vary according to the product and its country of origin. These rates are published in the so-called TARIC (an abbreviation for the Integrated Tariff of the European Union).
The above rules only apply to goods coming from outside the EU. No duty is levied on any merchandise shipped from a EU member state to another if such merchandise has already been declared eligible for free circulation in the EU.
Preferential tariffs apply to products originating from countries having preferential trade agreements with the EU.
The basic method for calculating the duty on the imported goods is the transaction value method, referring to the price actually paid or payable for goods imported into the EU.
Once the customs duties have been paid, goods may be brought freely into Belgium, unless they are considered as strategic or relevant to national security in which case they will be subject to a specific regulatory regime.
Goods which are otherwise subject to an import duty may be relieved from such duty if they are brought into Belgium on a temporary basis, e.g., for storage or processing, and provided that they leave the country by a certain deadline. There exist other circumstances under which goods are exempt from import duties.
As of 1986, the importation and particularly the transit of goods has been substantially facilitated by the introduction of the so-called "single administrative document" which is filed upon the first entry of goods into the territory of an EU country. Once cleared in this manner, goods may freely cross all internal EU borders without any further formalities.
As far as exports from Belgium outside the EU are concerned, the general principle is that no special permit is necessary. The exporter needs only to file an export declaration, the contents of which also having been unified throughout the EU. An exception is made for a limited number of strategic products, listed exhaustively in a ministerial decree, for which an export license is required.
The content of this article is intended to provide general information on the subject matter. It is therefore not a substitute for specialist advice.
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