Importing into Belgium: VAT, duty and clearance
Belgium applies a 21% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
21%
Duty relief
≤ €150
EORI
BE + 10 digits
What to know before shipping
- Belgium is a common distribution hub; Antwerp and Brussels handle a large share of e-commerce parcels.
- Import VAT is reported through the periodic VAT return.
- A 21% standard rate applies to nearly all consumer goods.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into Belgium. Duty is charged at 12% on the goods value; import VAT is charged at 21% on the customs value plus any duty.
Questions about importing into Belgium
Can a non-EU company register for VAT in Belgium?
Yes, but a fiscal representative or a dedicated VAT agent is typically required unless you qualify for a simplified registration.
Does Belgium accept IOSS?
Yes, IOSS is valid for consignments up to EUR 150 sold to Belgian consumers.