{
  "summary": "Belgium charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Belgium worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Belgium applies the European Union customs tariff because it is in a customs union with the European Union. Belgium uses the euro (EUR).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Currency",
      "value": "Euro (EUR)",
      "source": null
    },
    {
      "label": "Import VAT/GST",
      "value": "VAT 21%",
      "source": "https://ec.europa.eu/taxation_customs/tedb/"
    },
    {
      "label": "De minimis",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Low-value duty",
      "value": "€3 per tariff classification, 1 July 2026 to 1 July 2028",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Customs tariff",
      "value": "European Union",
      "source": null,
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Last updated",
      "value": "11 October 2026",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What currency does Belgium use for customs?",
      "answer": "Belgium uses the euro (EUR). Its de minimis thresholds are stated in EUR."
    },
    {
      "question": "What is the VAT rate on imports into Belgium?",
      "answer": "Belgium charges VAT on imports at a standard rate of 21%."
    },
    {
      "question": "What is the de minimis threshold in Belgium?",
      "answer": "From 1 July 2026 until 1 July 2028, consignments sold to buyers in Belgium worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
    },
    {
      "question": "Does the €3 flat duty on low-value consignments apply in Belgium?",
      "answer": "Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Belgium worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
    },
    {
      "question": "Which customs tariff does Belgium use?",
      "answer": "Belgium applies the European Union customs tariff because it is in a customs union with the European Union."
    }
  ],
  "sections": [
    {
      "id": "tariff",
      "title": "Currency and customs tariff",
      "text": [
        "Belgium uses the euro (EUR).",
        "Belgium applies the European Union customs tariff because it is in a customs union with the European Union."
      ]
    },
    {
      "id": "taxes",
      "title": "Import VAT and other taxes in Belgium",
      "text": [
        "Belgium charges VAT on imports at a standard rate of 21%."
      ]
    },
    {
      "id": "de-minimis",
      "title": "De minimis in Belgium",
      "text": [
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in Belgium worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union."
      ]
    },
    {
      "id": "changes",
      "title": "What changed recently",
      "text": [
        "The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.",
        "The newest release on this page, the import taxes for Belgium, went live on border.bot on 11 October 2026."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The import taxes for Belgium come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.",
        "The de minimis thresholds for Belgium come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country",
    "country": {
      "code": "BE",
      "name": "Belgium",
      "slug": "belgium",
      "kind": "country",
      "alpha3": null,
      "numeric": null
    },
    "currency": {
      "code": "EUR",
      "name": "Euro"
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    "union": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "members": [],
    "linesFrom": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "ratesFrom": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "taxes": [
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        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": "https://ec.europa.eu/taxation_customs/tedb/",
        "notes": null
      }
    ],
    "deminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "lines": null,
    "rates": null,
    "programmes": [],
    "restrictions": null,
    "provenance": [
      {
        "dataset": "BE:taxes",
        "country": "BE",
        "kind": "taxes",
        "seq": 1,
        "version": "reference snapshot",
        "liveAt": "2026-10-11T08:27:05.512Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "BE:deminimis",
        "country": "BE",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:28.765Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T08:27:05.512Z",
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      "robots": "index",
      "sitemap": true,
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    "pages": 1,
    "size": 100,
    "total": 0,
    "prev": null,
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  "previous": null,
  "next": null,
  "links": {
    "self": "https://border.bot/countries/belgium.json",
    "html": "https://border.bot/countries/belgium",
    "canonical": "https://border.bot/countries/belgium",
    "markdown": "https://border.bot/countries/belgium.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
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  },
  "code": null,
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
  "catalogVersion": "08bc53aa"
}