Duty free entry and restrictions

Goods Documents required Customs prescriptions Remarks
Removal goods – all immigrants
  • Certificate of residence (delivered to Belgian nationals by the population departments and to foreigners by the department of police
  • Inventory, showing continuous numbers and signature of client
  • copy passport showing client’signature
  • proof of living abroad for the 12 months prior to inscription/arrival in Belgium
  • certificate of inscription in the Belgian commune where client will take up residence
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 :

  • original certificate of change of residence from the municipality in Belgium where the client lived prior to departure abroad.
  • Inventory, showing continuous numbers and signature of client
  • copy passport showing client’signature
  • proof of living abroad for the 12 months prior to inscription/arrival in Belgium
  • certificate of inscription in the Belgian commune where client will take up residence
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
  • copy passport showing client’signature
  • proof of residence ouside of Belgium
  • Inventory, showing continuous numbers and signature of client
  • copy lease or sale contract of the 2nd residence.
  • letter addressed to director of customs requesting importation of HHG in order to furnish the second residence
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
Inheritance
  • Application form for duty free entry
  • inventory in duplicate (must be signed)
  • certificate from the town hall of his place of residence or identity document issued prior to the death – the heir has to be an inhabitant of the Belgo-Luxemburg-Economic Union
  • certificate that he is an heir, by means of an attestation from an notary or certified copy or extract of the declaration of succession.
  • certified death certificate
Duty free entry, provided :

  • the goods are used
  • the beneficiary of the exemption has his principal residence in the Belgo-Luxemburg-Economic Union
  • the importation takes place within 6 months of the date on which the goods were at the disposal of the heir.


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
Motor cars
  • Motor-cars must be shown on the inventory, with mark, chassis number, motor number and type and colour of the coack-work.
  • An insurance document valid for 6 months prior to the car’s importation
  • Original certificate of title
  • Belgian European insurance document
  • Purchase invoice
  • Client’s certificate of residence in Belgium
  • Proof of living abroad for the 12 months prior to arrival/inscription in Belgium
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 :

  • If the trailer; semi-trailer or caravan is not imported under the conditions shown in the column « customs prescriptions »
  • If imported with another means of transport
Duty free entry for trailers, provided :

  • the trailer is drawn at the time of importation by a motor-road-vehicle registered abroad
  • the trailer, if not registered abtoad, shows visible traces of use.
Machines, appliances and equipment Duty free entry (with some restrictions)
Firearms
  • Shooting licence
  • the name, number and calibre of the firearms must figure on the inventory
  • Some firearms must be registered with the local Police department and registration certificate/licence is needed.
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.