Duties & Taxes

When you order goods from countries outside the European Union (EU) for personal use, you may be liable for certain taxes. These can include:


Customs duties: Charges based on the type of goods being imported.

  • Excise duties: Applicable to specific products such as alcohol, tobacco, and certain beverages.
  • Import tax (VAT): Applicable at rates of 6% or 21%, depending on the type of goods.

When do you need to pay?

As of July 1, 2021, the VAT exemption for imports from non-EU countries has been abolished. This means that VAT is payable for all import shipments from outside the EU. According to mutual agreement between the sender and the recipient, one of the parties will be responsible for these fees.

In Belgium, the value limit for gifts between private individuals is €45. If the value exceeds this amount, duties (starting from €150 in goods value) and VAT will be charged on the total value of the goods. Goods subject to excise duties are not covered by this specific limit.

How are duties and taxes calculated?

  1. Calculation of customs value:

    • Customs value = Value of goods + transportation costs to the EU border.

  2. Calculation of import duties:

    • Import duties = Customs value x (percentage based on the harmonized tariff code).

  3. Calculation of VAT:

    • VAT = (Customs value + transportation costs within the EU + Import Duties) x (VAT percentage).

Example
For instance, if you purchase a handbag for €450 with transportation costs of €70:

Customs value = €450 + €70 = €520
Import Duties (for example, 3%) = €520 x 3% = €15.60
Total value for VAT = €520 + €15.60 = €535.60
VAT (21%) = €535.60 x 21% = €112.46

Duty tax receiver service

DHL offers a duty tax receiver service, which applies to imports without documentation. DHL uses its own credit line to advance the payment of duties, taxes, and other regulatory costs. The cost for this service is 2.75% of the total amount, with a minimum charge of €17.55 (including VAT).

Important information

  • Always check if the goods are being shipped from a non-EU country.

  • In some cases, taxes and duties may be payable before delivery and will be added to the purchase price you paid to the online store.

  • For more information on customs and taxes, visit this link.