Country/Territory profiles

Belgium

Last update: August, 2024

Transparency and Predictability

1. Are laws and regulations published in official journal? (Art 1 TFA)
Yes
2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)
Yes
2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)
Yes
3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?
Yes
4. Is there a public and regularly updated website available with
- a. Laws and regulations? (Art 1 TFA)
  Yes
- b. full description of all Customs procedures? (Art 2 TFA)
  Yes
- c. access to appeal procedure? (Art 2 TFA)
  Yes
- d. all forms and documents required for import and export? (Art 2 TFA)
  Yes
5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:
- a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)
  No
- b. Other? Please specify:
  No
5b. If the answer to Q5a-a is "yes", what is the
- a. weight
  N/A
- b. quantity
  N/A
- c. and/or value (local currency / USD)
  N/A
6. URL for Customs website
https://finance.belgium.be/en

Customs Efficiency

1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)
Yes (Audit trail to be kept at operator)
1b. Can formalities for final clearance be completed through electronic means post-release?
No (Upon release of declaration by customs )
2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?
- a. Letters and Documents (Cat. 1 of IRG)
  Other (add remark) (Upon release of declaration by customs )
- b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)
  Other (add remark) (Upon release of declaration by customs )
- c. Low value dutiable items (Cat. 3 of IRG)
  Other (add remark) (Upon release of declaration by customs )
- d. High value dutiable items (Cat. 4 of IRG)
  Other (add remark) (Upon release of declaration by customs )
3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)
Yes
4. Is full-time (24/7) automated processing for the customs ports at which you operate available?
Yes
5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)
Yes
5b. Are there fees for Customs services during normal working hours?
No
5c. Does Customs and other agencies provide clearance services outside of the official office hours?
Yes (Customs is on call)
- and if so, is there a published set of fees?
  Yes
5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)
No
6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)
Both
7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)
Yes (Program MoTo and Seda in implementation 2014)
7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)
Yes (Anti-Drug squad (Federal Police))
8a. Are there multiple inspections (inspections by agencies other than Customs)?
Yes
8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)
Yes
9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)
Yes (Duties only)
9b. If the answer above is "yes" what is that amount in local currency?
EUR 150
- What is the rough equivalent in USD?
  150 USD (approx. USD 155)
9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?
Yes
9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)
Yes (Simplified procedure requires individual declaration but fewer data elements)
10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?
No
10b. If the answer above is "yes" what is that amount in local currency?
- What is the rough equivalent in USD?
  Not applicable
11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:
- a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?
  Sometimes (add remark) (Customs make ad-hoc document re-controls, not transactional)
- b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)
- c. a certificate of origin from a chamber of commerce or similar agency?
11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)
Sometimes (Depending on international agreement, for instance CITES)
11c. Does Customs or any other agency accept scanned copies of supporting documents?
Other (add remark) (Only awb and invoice)
12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)
Yes (With the exception of controlled commodities (eg. Diamonds, excise goods))
13a. Are there processing fees for:
- a. express clearance?
  No
- b. on-site Customs facilities?
  No
- c. IT systems?
  No
- d. electronic transmissions by number or volume?
  No
- e. other?
  No
13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)
Not applicable

Post-Release Processes

1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)
Yes
1b. If the answer above is "yes", what is the time limit?
5 years
2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)
Yes
2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)
Yes
2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?
Yes
2d. If the answer to question 2c is "yes" what is the time limit?
within 3 days (Appeal must be submitted within 3 working days after the decision of customs official, then the declarant can make a formal standpoint and then there is 30 days – 33 in total)
2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)
Yes
2f. If yes, what is the time limit?
30 days
3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)
Yes
4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?
Yes (Yes, pending conclusion on formal process)
4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?
Other (add remark) (Not defined)
4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...
Yes (Customs will instruct the express carrier)
- ...or is the express carrier required to destroy them?
  Not applicable

RKC

1. Signatory to the Revised Kyoto Convention (Customs Reform)
Yes (30/04/2004)

TFA

1. TFA ratified?
Yes (5/10/2015)
2. Has the country set up a National Trade Facilitation Committee?
Yes
- a. Who leads it?
  https://financien.belgium.be/nl/douane_accijnzen/ondernemingen/het-nationaal-forum
- b. Is the private sector part of it?
  Yes

DISCLAIMER

The Customs Capability Database contains information that the GEA has been able to collect to the best of its ability. It reflects our members' experience of local practice in the countries or territories surveyed. It is not an official source of Customs information. We accept that it may not always be complete or up to date, or that there might be differences of interpretation. Please help us improve it by sending us any additional information or corrections - from authoritative sources - to info@global-express.org. We will revise any entries as soon as new information is available that can be verified and checked against our members' experience of local practice. The name of the country or territory used in the database, as well as the depiction of boundaries and borders on the map, do not imply official endorsement or acceptance by the Global Express Association or its members. Colors on the map are indicative and do not imply compliance with specific treaty obligations or lack thereof.