In order to facilitate the shipment and export of humanitarian material to Ukraine by persons established outside the European Union (e.g. persons established in the United Kingdom and crossing Belgium to reach the Ukrainian border), the Belgian customs authorities regard this humanitarian material as non-commercial goods carried by travelers in their baggage.
On the basis of Articles 136, 137 and 139, 140 and 141 of the UCC-DA, no other formality is required than the simple crossing of the border or a simple verbal declaration to enter the European territory via Belgium.
Goods with a value of more than EUR 1000 are placed under the temporary admission or transit procedure after a simple oral declaration, subject to the presentation of proof of their humanitarian character (for example a summary inventory with a description of the goods).
In case of serious doubt about the humanitarian or actual destination of the goods, a security/deposit may be required to cover a fixed amount of duties and VAT on the total value of the goods: this security/deposit provided at the first office of entry is released upon the return of travelers via Belgium.
The Belgian customs consider it useless to apply the exemption from free movement in the event of disasters for goods destined for export outside the EU: in the event of a humanitarian emergency, administrative steps leading to unnecessary procedures should be avoided, both for citizens and for our customs services.
Source financien.belgium
