Additional costs related to your parcel

When goods are purchased outside the EU or you receive gifts from a relative or a friend from a non-EU country, depending on the goods, you will have to pay certain duties such as import duties, VAT, excise duties, etc. 

  • You receive goods from outside the EU from a private person

    If a private person (a relative, friend or acquaintance) living outside the EU sends you a parcel, even if it is a gift, you will have to pay import duties, VAT and possibly excise duties when importing it. 

    If the following conditions are met, you can get an exemption from these duties: 

    • The consignment is sent free of charge from one private person to another private person. 
    • The consignee is established in Belgium. 
    • The consignment is of a non-commercial nature. The consignment is at the same time: 
      • of an occasional nature, 
      • made up of goods for personal use only, 
      • and sent to the consignee free of charge. 
    • The value of the consignment is less than 45 euro. If the value is more than 45 euro and the consignment consists of several goods, you can get an exemption on a part of the goods that alone or together total up to maximum 45 euro. 

  • You purchase goods outside the EU

    For each type of goods there is a specific commodity code and a tariff of import duties that can be found in the Tarbel application. All existing goods are grouped in different chapters. The duties to be paid are indicated for each good. This search is not easy, but you can request the assistance of a customs representative. 

    • VAT is always due on commercial parcels
    • import duties are due if the value of the parcel (even a gift) exceeds 150 euro. 

    • Overview of import duties on the most common online purchases

      Smartphone 

      0 % import duty 

      21 % VAT 

      Laptops and tablets 

      0 % 

      21 % 

      Headsets and microphones 

      0 % 

      21 % 

      Toys 

      0 to 4.7 % 

      21 % 

      Books 

      0 % 

      6 % 

      Party games, videogames 

      0 to 2.7 % 

      21 % 

      Cases and bags 

      0 to 9.7 % 

      21 % 

      Shoes and boots 

      3.5 to 17 % 

      21 % 

      Jewellery 

      0 to 4 % 

      21 % 

      Clothes 

      0 to 12 % 

      21 % 

      Beauty and care products 

      0 to 6.5 % 

      21 % 

      Car and motorcycle parts 

      3 to 4.5 % 

      21 % 

      Wrist watches 

      4.5 % 

      (you will pay a minimum of 0.30 euro and a maximum of 0.80 euro per watch) 

      21 % 

      Perfume and toilet water 

      0 % 

      21 % 

    • Examples of calculations of additional costs on your parcel

      Example 1 of a calculation of additional costs: 

      • Purchase of a piece of costume jewellery from a Chinese webshop 
        • Value: 160 euro 
        • Import duties: 4 % 
        • Shipping costs: 35 euro 
        • Insurance costs: 5 euro 
        • VAT: 21 % 
      • Calculation of import duties: 
        • Customs value = invoice value of the goods (160 euro) + shipping costs (35 euro) + insurance costs (5 euro) = 200 euro 
        • Import duties = 4 % of 200 euro = 8 euro 
      • Calculation of VAT upon import: 
        • Taxable amount with regard to VAT = customs value (200 euro) + import duties (8 euro) = 208 euro 
        • VAT = 21 % of 208 euro = 43.68 euro 
      • Total amount to be paid to your courier: 
        • Import duties (8 euro) + VAT (43.68 euro) = 51.68 euro + clearance charges 

      Example 2 of a calculation of additional costs: 

      • Purchase of a leather handbag from a website in Hong Kong 
        • Value: 450 euro 
        • Import duties: 3 % 
        • Shipping costs: 35 euro 
        • VAT: 21 % 
      • Calculation of import duties: 
        • Customs value = invoice value of the goods (450 euro) + shipping costs (35 euro) = 485 euro 
        • Import duties = 3 % of 485 euro = 14.55 euro 
      • Calculation of VAT upon import: 
        • Taxable amount with regard to VAT = customs value (485 euro) + import duties (14.55 euro) = 499.55 euro 
        • VAT = 21 % of 499.55 euro = 104.91 euro 
      • Total amount to be paid to your courier: 
        • Import duties (14.55 euro) + VAT (104.91 euro) = 119.46 euro + clearance charges 

      Example 3 of a calculation of additional costs: 

      • Purchase of a pair of trainers from an American auction site 
        • Value: 48 euro 
        • Import duties: 16.9 % 
        • Shipping costs: 20 euro 
        • VAT: 21 % 
      • Calculation of import duties: 
        • Customs value = invoice value of the goods (48 euro) + shipping costs (20 euro) = 68 euro 
        • Import duties = 0 euro (the intrinsic value (48 euro) is lower than the exemption limit of 150 euro) 
      • Calculation of VAT upon import: 
        • Taxable amount with regard to VAT = customs value (68 euro) + import duties (0 euro) = 68 euro 
        • VAT = 21 % of 68 euro = 14.28 euro 
      • Total amount to be paid to your courier: 
        • Import duties (0 euro) + VAT (14.28 euro) = 14.28 euro + clearance charges 

      Example 4 of a calculation of additional costs: 

      • Purchase of a puzzle from a Chinese website 
        • Value: 15 euro 
        • Import duties: 4.7 % 
        • Shipping costs: 5 euro 
        • VAT: 21 % 
      • Calculation of VAT upon import: 
        • Customs value = invoice value of the goods (15 euro) + shipping costs (5 euro) = 20 euro 
        • Import duties = 0 euro (the intrinsic value (15 euro) is lower than the exemption limit of 150 euro) 
        • VAT = 21 % of 20 euro = 4.20 euro 
      • Total amount to be paid to your courier: 
        • VAT (4.20 euro) + clearance charges 

    • Important points to consider when calculating the additional costs on your parcel

      1. Rates may change and vary depending on who delivers your parcel. 
      2. It is often difficult to establish the type of goods at hand. The indicated rates are for illustration purposes only. To have certainty about the price to be paid, you should know the commodity code, which can be looked up in Tarbel. 
      3. In addition, the sender/declarant can charge a fee for the customs formalities carried out. This fee is sometimes referred to as ‘customs charges’. 
      4. The buyer can be charged with other additional costs (such as anti-dumping duties), which can be considerable (possibly 40 % and more). 

  • More information

    Customs representatives

See also

Tarbel