Belgium · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Belgian trade with non-EU countries clears through the Customs and Excise Administration with an EU EORI number, often via the major port of Antwerp. You classify goods in TARIC, and import VAT (21%) can be deferred to your VAT return with an ET 14000 licence. Declarations are electronic; intra-EU trade needs Intrastat and dual-use exports need a licence.
Customs are run by the General Administration of Customs and Excise (FPS Finance). As an EU member, Belgium allows free movement within the EU; non-EU imports need an EORI number and a declaration.
- Trade within the EU single market is generally free of customs duties and formalities.
- Antwerp is a major EU port; non-EU imports require an EORI number.
- Duties and import VAT on non-EU goods are declared at clearance.
- 1
Get an EU EORI number
Register for an EORI number with the Belgian Customs and Excise Administration to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC to find the duty rate for non-EU imports.
- 3
Use the ET 14000 VAT deferment
Apply for an ET 14000 licence so import VAT (21%) is reverse-charged on your VAT return instead of paid at the border — improving cash flow.
- 4
Check controls and licences
Check import restrictions and, for exports, dual-use or sanctioned goods needing a licence.
- 5
Declare and clear
Submit electronic customs declarations, usually via a forwarder, with the invoice and transport documents; goods often clear at Antwerp or Zeebrugge.
- 6
Report intra-EU and resolve disputes
File Intrastat for intra-EU trade, apply for Binding Tariff Information, and appeal customs decisions.
- EU EORI number
- TARIC classification + duty rate
- ET 14000 import-VAT deferment licence
- Dual-use/sanctions export licence
- Electronic customs declaration
- Invoice + transport documents
- Intrastat (intra-EU, over threshold)
- Binding Tariff Information / appeal
- Belgian Customs (FPS Finance)
Customs — EORI, declarations and duties.
Frequently asked questions
What is the ET 14000 licence?
A Belgian import-VAT deferment licence that lets you reverse-charge import VAT on your VAT return instead of paying at the border.
Why import through Belgium?
Antwerp is one of Europe’s largest ports, and the ET 14000 VAT deferment makes Belgium efficient as an EU import gateway.
Do I pay duty on EU goods?
No — goods in free circulation within the EU move without customs duty; duty applies only to non-EU imports.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $11,000
- Alcohol
- 1 L
- Cigarettes
- 200 sticks
- Goods value
- $480
Watch out for
- Alcohol splits two ways: 4 L still wine AND 16 L beer, plus ONE of 1 L spirits over 22% vol, 1 L undenatured alcohol at 80% vol, or 2 L fortified or sparkling wine
- The goods figure shown is the €430 air and sea allowance; arriving by land it is €300, and some countries set €150 for travellers under 15
- Some EU countries apply the reduced tobacco limit — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of tobacco
- Meat, milk and products containing them may not be brought in from outside the EU at all, whatever the quantity
- Fuel is limited to the tank plus 10 L in a portable container
Government portals
- MyMinfin — FPS Finance — Tax return (Tax-on-web), tax documents and payment status.
- Crossroads Bank for Enterprises (KBO/BCE) — Public search of every registered Belgian company by number, name or address.
- FPS Employment, Labour and Social Dialogue — Employment contracts, working time, wages and workplace safety rules.