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The VAT Warehouse
Formalities for importing goods into ECC
What are the formalities and procedures for importing merchandises from outside the EU ?
Belgium is part of the European Economic Union, the members of said Union form a customs union.
This means that within this union no import duties or other restrictive regulations are applicable.
The trade between member states of this union isn’t subject to import duties and V.A.T.
Next to the import duties, the import of goods into the community is also subject to national taxes (V.A.T., excises) that can vary from country to country.
When are the import duties and other national taxes levied ?
The import duties as well as the V.A.T. and other national taxes are levied upon the entry of merchandises in one of the member states of the Union.
The customs duties levied are calculated on basis of an harmonized European tariff.
These duties are thus identical in all the member states, but the other national taxes (V.A.T., excises …) can differ from one member state to another.
Theses rules apply on products imported from outside the European Economic Union and destined to other countries of the European Economic Union.
The above rules imply that if you wish to export your products to the Union for sale or for demonstration purposes, one must first import them, whether a commercial partner (distributor, retailer) or a subsidiary you would have to establish in the Union.
An alternative to these options is the use of a V.A.T. warehouse with fiscal representation.