You are traveling to Belgium with goods from an EU member state
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What if you bring excise goods from an EU Member State back to Belgium?
Excise goods:
- that you purchase as an individual in another EU Member State
- that you transport yourself
- which are intended for personal use (which means only you or the persons living under your roof use them)
you can bring into Belgium without having to pay taxes or excise duties.
In order to assess whether goods brought into Belgium by an individual are actually intended for personal use, the European Union has provided the administration with a number of criteria:- the commercial status of the person concerned and the reasons for their trip;
- the location of the goods concerned;
- the mode of transport ;
- any document relating to these goods;
- the nature of the goods and their quantity within the indicative limits
If these criteria are not met, the products subject to excise duty are deemed by Customs authorities to have been imported for commercial purposes and excise duties is payable in Belgium.
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What can you buy in duty free shops in an EU Member State when you travel to another EU Member State that does not have special tax status?
You can buy any goods, but you must pay all the duties and taxes due.
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What can you buy in duty free shops in an EU Member State with special tax status?
You buy duty free and without limit. When you arrive in an EU Member State, you pay the duties and taxes on goods whose quantity exceeds the authorised exempted quantity.
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Indicative limits
Indicatieve beperking
Tabaksproducten
Sigaretten
Cigarillo‘s (sigaren met een maximumgewicht van 3 g/stuk)
Sigaren
Rooktabak
800 stuks
400 stuks
200 stuks
1 kg
Alcoholhoudende dranken
Gedistilleerde dranken
Tussenproducten (bv. Porto, Pineau des Charentes ...)
Wijn
Bier
10 liter
20 liter
90 liter (waarvan maximaal 60 l mousserende wijn)
110 liter
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The EU Member States
Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
The United Kingdom is no longer part of the European Union, but Northern Ireland remains treated as territory of the EU for Customs and certain taxes. For travellers, the United Kingdom is a third country (remission of tax is possible), but Northern Ireland remains treated as territory of the EU (remission of tax is not possible). -
Territories with special tax status
The Channel Islands (Guernsey, Jersey, etc.), the Canary Islands (Gran Canaria, Tenerife, etc.), the overseas departments (French Guiana, Réunion, Guadeloupe and Martinique), the Åland Islands and Mount Athos... Exemptions for imports from a territory with special tax status of the EU are limited to those granted to travellers from non-EU Member States.
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