|Goods||Documents required||Customs prescriptions||Remarks|
|Removal goods – all immigrants||
||Duty free entry for household goods provided the importation takes place within one year after the official change of residence||Customs clearance through domicile visit is not usual but possible (cost!)|
|Removal goods – Belgian Nationals returning to Belgium||
For Belgian Nationals returning to Belgium :
||If all documents are not available, guarantee must be paid.
The guarantee amounts to 10% of customs duties , and 21% VAT as well as BEF 5000,- for eventual disciplinary penalty.
|If the owner of the removal goods has previously lived in Belgium.
The total amount is refunded in 6 months on presentation of the original certificate of residence, or other missing documents.
|Removal goods to secondary residence in Belgium||
||First, temporary importation by paying guarantee to customs.
If accepted by customs, importation duty free but on payment of VAT @21%
|Diplomats’removals||Declaration 136F signed by persons with authority of the Embassy, and by the customer||The signatures shown on the declaration 136F must be on file at the customs house, where the importation takes place|
||Duty free entry, provided :
The exemption does not apply to goods to be used for commercial purposes, as commercial vehicle, raw, semi-finished and finished products, cattle and agricultural equipment.
|The date on which the goods are at the disposal of the heirs can be different : date of death, date of solution of disputes, date of consignation of payment of the death duties, date of issue of the export permit, provided that, as regards the last 3 dates, they have not been adjourned, due to negligence or a fault by the party concerned.
Objects, which for humanitarian reasons and with the consent of their heirs remain in use by the survivingspouse, can be imported within 6 months of the date on which the objects were placed at the disposal of the heirs.
The same tolerance applies to objects left at the disposal of the person surviving a close relative with whom he or she lives alone.
|New furniture and household goods||Subject to payment of customs duty|
|Antiques||Invoice (signed by the supplier), certificate of age (that the articles are more than 100 years old)||Antiques can be imported duty free, but on payment of V.A.T.|
|Precious metal objects||Duty free entry||Silverware is subject to the same conditions as removal goods|
||Duty free entry, provided the owners have had the car in their own use and possession at least 6 months before the change of residence, and taxes (sales tax or V.A.T.) were paid in country of origin.|
|Other motor-vehicles, except motor-cars (caravans, trailers, etc.)||Customs form (Benelux 4 certificate) – issued against deposit of triptyque or carnet :
||Duty free entry for trailers, provided :
|Machines, appliances and equipment||Duty free entry (with some restrictions)|
|Plants and vegetable products||Phytosanitary certificate (issued by the ministry of agriculture of the country of origin).|
|Pets||Certificate of vaccination (against rabies)||Importation granted||The certificate must be dated at least 30 days but no more than 1 year before the entry into Belgium.|
|Present and souvenirs||Subject to payment of customs duty.|