Moving to Belgium: How to Qualify for Customs and VAT ExemptionMoving to Belgium involves more than arranging transport and finding a new home. If you are bringing your belongings from outside the European Union, preparing your customs paperwork is an essential part of the move.
You may qualify to import your personal belongings without paying customs duty and import VAT when you transfer your normal residence to Belgium. Generally, you must have lived outside the EU for at least 12 consecutive months and possessed and used the goods for at least six months. Relief must be requested through customs. Official Belgian guidance.
This guide explains the main requirements, the documents to prepare and the additional steps involved if you are bringing a car.
Does the exemption apply to your move?
The first question is where you are moving from.
For a move from another EU country, household belongings generally do not require a customs declaration. Separate rules can still apply to vehicles, pets, excise goods and restricted items.
For a move from outside the EU, you must declare your goods and request the applicable exemption. The relief concerns belongings accompanying a transfer of normal residence; it does not provide a general exemption from Belgian income tax. FPS Finance: moving to Belgium.
What are the main qualifying conditions?
For a standard transfer of residence, check the following:
Your normal residence was outside the EU for at least 12 consecutive months.
Your belongings were in your possession and, for non-consumable goods, used at your former residence for at least six months before you left.
You will continue using them for the same purpose in Belgium.
You normally import them within 12 months of establishing your new normal residence.
During the first 12 months after the import declaration, you must notify customs before lending, pledging, renting out, selling or giving away goods admitted under the relief. Doing so can trigger duties and taxes.
Exceptions exist for particular circumstances, but they require assessment by the competent authorities. EU rules on transfer-of-residence customs relief, Articles 3–11.
Which documents should you prepare?
Start collecting your evidence before booking shipment. A clear, consistent file makes it easier to demonstrate that your belongings form part of a genuine relocation.
DocumentWhat to prepareProof of residence abroadAn official residence certificate, consular certificate, employment contract or employer statement showing the relevant start and end datesProof of registration in BelgiumEvidence of registration with your Belgian municipalityInventory of your belongingsA clear list of the goods you are importing, including any vehicleSigned declarationYour departure and settlement dates, confirmation of possession and use, and your commitment to observe the restrictions after importIdentity documentA copy of your passport or other identification accepted for the procedureCustoms paperworkThe import declaration and supporting documents prepared for your shipmentYour customs representative can confirm which evidence is suitable for your circumstances and whether further documents are required.
Keep the dates consistent across your residence evidence, declaration and transport arrangements. Explain any differences before the shipment arrives.
Can your belongings arrive before you do?
Early import may be possible if you undertake to establish your normal residence within six months. A security is required, with its form and amount determined by the customs authorities.
Arrange this procedure before dispatch. An early shipment should not be treated as automatically eligible simply because you intend to move later. EU customs relief rules, Article 9.
If residence or registration documents are still pending, ask your customs representative whether conditional clearance is available. Confirm the evidence deadline, security amount and release conditions for your specific file.
What if you are bringing a car?
A privately used vehicle may qualify for relief when it forms part of your relocation and meets the relevant conditions. Belgian regional guidance confirms the general requirements of 12 months’ residence outside the EU, six months’ possession and use, and import within 12 months of the move. Official vehicle relocation guidance.
In addition to your household goods documentation, prepare:
The vehicle’s purchase invoice.
Its foreign registration certificate.
Insurance records demonstrating use during the relevant six-month period.
The final household goods import declaration, where applicable.
Include the vehicle on your inventory and have its eligibility checked before shipping.
Belgium now uses E705, an electronic customs signal used by the Vehicle Registration Directorate, known as DIV. It replaces the former paper 705 vignette. E705 is part of the registration process; it does not itself complete vehicle registration. FPS Finance: E705 explained.
Customs relief also does not remove separate requirements concerning vehicle approval, inspection, insurance or registration.
Are all goods covered?
No. Alcohol, tobacco and commercial vehicles are excluded from this relocation relief. Professional equipment is generally excluded, although EU legislation provides a limited exception for portable instruments used in the applied or liberal arts.
Goods subject to import restrictions may need separate checks or permissions, even when included in a household move. EU customs relief rules, Articles 2 and 6.
How to prepare for a smoother customs clearance
Before your belongings leave, give your customs representative your moving dates, inventory and available supporting documents. Identify any recently purchased items, vehicles or restricted goods separately.
Ask for confirmation of the proposed clearance procedure and any documents still outstanding. Keep copies of the completed declaration and exemption decision after delivery.
Preparing early helps you address missing evidence before it affects the arrival of your belongings.
Frequently asked questions
Is customs exemption automatic when I move to Belgium?
No. For a move from outside the EU, you must declare your belongings and request relief. Customs assesses whether the conditions are met.
Can I include furniture bought shortly before moving?
Recently purchased items may not meet the usual six-month possession and use requirement. List them separately and ask your customs representative how they should be declared.
What if I do not have receipts for every household item?
Prepare a detailed inventory and the declaration supporting your application. Ask which additional evidence customs will accept for any items where possession or use needs clarification.
Will I need extra documents for my car?
Yes. Prepare the purchase invoice, foreign registration certificate and insurance evidence alongside your relocation documents. Include the car on your inventory.
Planning your move to Belgium?
Prepare your customs documents before your shipment leaves. Contact our team to discuss your move, the belongings you plan to bring and the paperwork to have ready.
Information checked on 25 September 2026. Eligibility and any exceptions are determined by the competent customs authorities.