Knowledge and practice
Customs: Belgium
All customs information for Belgium at a glance: VAT rates, import duty thresholds, the customs system (PLDA (Paperless Douane & Accises)), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
Belgium – Key customs data
Value Added Tax
21 %
Standard rate
Reduced: 12 %
Super-reduced (basic needs, construction): 6 %
BTW/TVA. Port of Antwerp-Bruges: Europe's second-largest container port (13.6m TEU, 2025). Procedure 42 for VAT deferral.
Import Duty Threshold
€3 (≤€150)
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Antwerp: favourable clearance conditions.
EORI Number
Required
Customs System
PLDA (Paperless Douane & Accises)
Customs Authority
ADBA
General Administration of Customs and Excise
https://finances.belgium.be/fr/douanes_et_accises →Goods Import
Commercial import & key customs procedures
Import duty threshold
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Antwerp: favourable clearance conditions.
VAT on imports
Standard VAT rate: 21%. Check reduced rates and exemptions for the goods and procedure. BTW/TVA. Port of Antwerp-Bruges: Europe's second-largest container port (13.6m TEU, 2025). Procedure 42 for VAT deferral.
Customs system
Belgium: PLDA (Paperless Douane & Accises). Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
An EORI number is required for all commercial imports into Belgium.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Removal goods (Verhuisgoederen/Effets de déménagement) can be imported duty- and BTW-free when moving to Belgium. Declaration via PLDA at the competent ADBA customs office. All goods must have been in personal use outside the EU for at least 6 months.
Form / Procedure
EU Reg. 1186/2009 (customs + BTW exemption), PLDA customs declaration
Min. residence abroad
At least 12 months of residence outside the EU
Application deadline
Import within 12 months of establishing residence
Restricted / prohibited goods
Weapons, drugs, non-compliant foodstuffs, CITES species
Vehicle Import
Car import: duties, taxes and registration
Customs duty
0% within EU; 6.5% from third countries
VAT / Tax
21% BTW (waived for relocation)
Special requirements
Registration at DIV (Vehicle Registration Service). EU CoC simplifies process. No NoVA as in Austria. Annual vehicle tax (taxe de circulation) varies by province.
In-Depth Topics
Detailed information on sub-topics
Frequently Asked Questions
Common questions about customs in Belgium.
What is the VAT rate on imports into Belgium?
The standard VAT rate in Belgium is 21%. Reduced rate: 12%. BTW/TVA. Port of Antwerp-Bruges: Europe's second-largest container port (13.6m TEU, 2025). Procedure 42 for VAT deferral.
What are the low-value / import threshold rules for Belgium?
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Antwerp: favourable clearance conditions.
Which customs system does Belgium use?
Belgium uses PLDA (Paperless Douane & Accises). Authority: ADBA (General Administration of Customs and Excise). https://finances.belgium.be/fr/douanes_et_accises
How can I import my removal goods duty-free into Belgium?
Removal goods (Verhuisgoederen/Effets de déménagement) can be imported duty- and BTW-free when moving to Belgium. Declaration via PLDA at the competent ADBA customs office. All goods must have been in personal use outside the EU for at least 6 months.
Which form do I need for removal goods into Belgium?
Required: EU Reg. 1186/2009 (customs + BTW exemption), PLDA customs declaration. Minimum stay: At least 12 months of residence outside the EU. Deadline: Import within 12 months of establishing residence.
How do I import a vehicle into Belgium? What taxes apply?
Customs duty: 0% within EU; 6.5% from third countries. VAT/Tax: 21% BTW (waived for relocation). Registration at DIV (Vehicle Registration Service). EU CoC simplifies process. No NoVA as in Austria. Annual vehicle tax (taxe de circulation) varies by province.