When goods leave the EU, they automatically lose their status as Union goods. When reimported, they are in principle treated as non-Union goods, which means that customs formalities must be completed again and import duties and import VAT may be due.
But how far does that exemption extend? Can a VAT levy still be imposed if not all customs formalities have been complied with, even if the conditions have been met in terms of content?
Source: www.vat-consult.be
Latest Posts in "Belgium"
- New VAT Guidelines for Mixed-Use Buildings Effective July 1, 2025
- Gradual Rollout of Revised VAT Chain Delayed to 2025: Key Changes and Updates
- VAT in Belgium – Comprehensive up to date guide
- Webinar eezi – Ready or Not? Belgium’s e-Invoicing Mandate is Coming (Sept 4)
- Belgium Introduces Permanent 6% VAT for Reconstructed Residential Rental Buildings from July 2025
