- The import of goods from outside the European Union into Belgium is generally subject to import duties and import VAT.
- When goods are imported into Belgium but are intended for another EU member state, “customs procedure 42” is often used, which exempts such imports from VAT.
- In practice it appears that this customs procedure 42 is particularly risky, especially for customs and tax representatives.
- An alternative method can significantly reduce this risk.
Source Tiberghien
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