How to Export to Belgium in 2026: 21% VAT, ET 14.000 Licence, EORI

Duty and import VAT: rates, base and the ET 14.000 licence

Belgium applies the EU's common customs tariff, so find the duty rate in TARIC under the 10-digit code, with any preferential rate for goods with valid proof of origin. Duty is charged on the customs value, normally the price paid plus freight and insurance up to the point where the goods enter the EU (Union Customs Code, Article 71). Import VAT is charged at the Belgian rates set by the Federal Public Service Finance: a standard rate of 21%, an intermediate rate of 12%, a reduced rate of 6%, and 0% for some exceptional goods and services. As in the rest of the EU, the import VAT base is the customs value plus duties and other taxes due on import, plus incidental costs up to the place of destination.

Normally the import VAT is paid at customs and deducted later in the VAT return. With an ET 14.000 licence, payment of the import VAT is shifted to the periodic VAT return, so the importer does not have to pre-finance VAT at customs. The tax authority provides application forms for individual taxpayers and for global fiscal representatives (see Triplicate's note on postponed import VAT in Europe). If you sell DDP and act as importer yourself, take Belgian VAT advice first. Example with an assumed duty rate of 4%:

• Customs value, the price plus freight and insurance to the EU border: EUR 10,000.
• Duty at 4%: EUR 400.
• Transport from the port to the buyer's warehouse in Belgium, not in the customs value: EUR 200.
• Import VAT base: 10,000 + 400 + 200 = EUR 10,600; import VAT at 21%: EUR 2,226.
• Paid at import: EUR 2,626, or only the EUR 400 duty if the importer holds an ET 14.000 licence.

EORI and consumer parcels

A business established in Belgium applies for its EORI number to Belgian customs with the Application/BE/EORI/A3 form, giving its VAT number or its Crossroads Bank for Enterprises (CBE) number. The application and the number are free of charge, a complete file usually takes no more than two days, and the number is recognised by the customs authorities of every EU member state. A seller outside the EU usually needs none if the Belgian buyer or its customs agent declares the goods (see Triplicate's note on EORI numbers).

Sales to Belgian consumers follow the EU rules: for consignments up to EUR 150, VAT can be collected through IOSS or by the marketplace, and from 1 July 2026 to 1 July 2028 distance sales in these consignments pay a customs duty of EUR 3 per item. Above EUR 150, import VAT is due at import (see Triplicate's guide to exporting to the EU).

Packaging: Fost Plus and Val-I-Pac

In Belgium the packaging responsible party is whoever places packaged products on the Belgian market as producer or importer. A responsible party that places more than 300 kg of household packaging a year must meet take-back obligations, minimum recycling and recovery percentages, usually by joining Fost Plus; for industrial packaging the organisation is Val-I-Pac. Below 300 kg a year there is no take-back obligation. Responsible parties also report figures per type of packaging every year by 31 March.

For an exporter, this means the Belgian importer of packaged goods normally carries these duties, and may ask you for the weight and material of each packaging type. EU product rules such as the GPSR and CE marking apply as in the rest of the EU (see Triplicate's guide to exporting to the EU).