Belgium Customs Import and Export Policy
Summary:This article outlines Belgium's customs import and export policy, including its management system within the European Union, the application of the European Union Customs Code, tariff rates, and various customs rules. It also mentions the exemption, deferral, and reduction rules for tariffs, as well as the payment of import duties and VAT. The new EU common customs rules that came into effect in 2007 are also discussed.
[Management System]
Belgium is a member of the European Union, and its customs implements the common customs union policy formulated by the European Union. This means that trade between EU member states is called intra-regional trade and is not subject to tariffs. Trade with other countries constitutes import or export and is subject to tariffs. The import and export supervision and tariff collection of goods are the responsibility of the Customs and Excise Administration under the Federal Ministry of Finance.
[Tariff Rate]
Belgium currently adopts Regulation (EEC) No. 2913/92 on the Establishment of the European Union
Customs Code, formulated by the Council of Ministers of the European Union in 1992, which makes
unified provisions for the common customs tariff (including commodity classification catalog,
general tariff rate, preferential tariff measures and GSP), certificate of origin (including
general rules and special rules) and customs valuation. The unified EU standards determine the
tariff rates that should be applied to each category of goods.
In addition, there are many tariff exemption, deferral and reduction rules, which may or may not
be related to quotas.
All these possibilities and different laws and regulations are listed in the document "Applied Customs Tariff" issued by the Belgian government. Once the declaration takes effect, import duties and VAT must be paid to the customs of the place of import. According to Belgian trade rules, if the goods are immediately supplied to another EU country, the VAT at the import stage will be exempted. If the goods are placed according to the storage procedure of VAT bonded warehouse, the VAT at the import stage will also be exempted. In addition to tariffs and VAT, certain goods will also be subject to consumption tax, energy tax, etc.
[Customs Rules]
Belgium currently adopts the new EU common customs rules that came into effect on January 1, 2007. This was formulated by the European Commission Regulation No. 2286/2003 of December 18, 2003, which revised the "EU Common Customs Tariff" formulated by the Council of Ministers of the European Union in 1992. The new rules make unified provisions in the Common Customs Tariff (including commodity classification catalogue, general tariff rates, preferential tariff measures and Generalized System of Preferences), rules of origin (including general rules and special rules) and customs valuation.