Moving to Belgium

In this case, you do not need to declare your personal goods or effects to customs. The free movement of goods applies within the European Union (EU).

However, rules are in force concerning:

• Excise goods
• Vehicles
• Pets
• Cultural goods
• Prohibited goods

In this case, you must make a declaration to Customs. As a general rule, you can import your personal effects into Belgium without paying tax. You must, however, apply for a tax and duty exemption.

Conditions for importing exempted goods:

• You are moving from a non-EU country to Belgium.
• You are transferring your normal place of residence to the EU.
• You have resided outside the EU for at least 12 consecutive months.
• You have owned and used the goods in question for at least six months.
• You have used the goods and will use them again.
• You import the goods within 12 months as from the date on which you became resident in Belgium.
• Within 12 months as from the import date of the goods in question, they must not be lent, pledged, hired out or sold.

The exemption does not apply to the following goods:

• Alcoholic drinks
• Tobacco and tobacco products
• Company vehicles
• Equipment used for professional purposes

Where can I apply for an exemption?

Who is responsible for granting exemption for the import of goods from a non-EU country into Belgium?

The local head of customs at the Customs office of import is, in principle, competent to grant you exempted importation, except in the case of motor vehicles. The director of the regional Customs and Excise Centre is responsible for motor vehicles and their trailers, motorbikes with a cylinder capacity of more than 50 cc, motor caravans, pleasure boats, tourist aircraft, and other personal property  which require special import conditions. This is the director for the area of your new residence.