I have purchased a vehicle outside the EU

What customs formalities do I have to complete if I buy a vehicle outside the EU and then want to register it in Belgium?

You have finally found the vehicle that you have been dreaming of for so long! You have purchased it as a private individual, but the only 'obstacle' you still have to overcome is bringing that vehicle from the country that is not part of the EU to Belgium and then registering it in your name.

Warning! This does not apply to a vehicle that you bring into Belgium because you are moving.

The vehicle must be declared at the first customs office through which it enters the EU.

Three situations may arise:

  • 1. I have purchased a vehicle outside the EU and the customs office through which the vehicle enters the EU is located in Belgium?

    The vehicle must be declared via PLDA (Paperless Customs and Excise). To this end, you will have to consult a customs representative who will deal with the customs formalities for you against payment.

    WHAT TAX DO I PAY TO BELGIAN CUSTOMS?

    • Import duties: these are calculated on the customs value of the car. The customs value is the sum of the value of the car + all costs incurred up to the EU border (e.g. transport costs, etc.). The rate is established on the basis of the type of vehicle (in general, the rate is 10% for a passenger car).
    • VAT: 21% on the sum of the customs value +  import duties + any additional costs incurred up to the place of destination (e.g. transport costs, etc.).

    APPLICATION E705

    Once the import formalities have been completed and the import duties and VAT due have been paid, you can apply for an E705 via the E705 application on My Minfin --> My Taxation. If you wish, you can also declare the vehicle to the customs branch office of your choice. You can find the competent branch offices in the following list(This hyperlink opens a new window)Warning: Update Corona  - Please read our webpage concerning the access to the customs branch offices(This hyperlink opens a new window).

    WHICH DOCUMENTS DO I HAVE TO ATTACH OR PRESENT?

    • The single administrative document IM or EU. This is a printout of the import declaration that will be handed to you by the customs representative.
    • The purchase invoice (seller is a company) or receipt (seller is a private individual) and any other commercial documents.
    • If applicable, the foreign certificate of registration. Warning! If the foreign certificate of registration consists of several parts, you must present all of them. When applying for the E705 in a customs branch office, the original(s) must be presented.

    The person presenting himself at the counter must prove his identity. If the purchaser of the vehicle has a representative, he/she must give a power of attorney.

    After presentation of the above-mentioned documents, customs will send an E705 as well as a receipt. If you have declared the vehicle via the E705 application, you can print this receipt after customs has sent the E705.

  • 2. I have purchased a vehicle outside the EU and the customs office through which the vehicle enters the EU is located in another European Member State and I wish to complete the import formalities there?

    It is possible that the import declaration has to be submitted via a computer application and that, to this end, you will have to consult a customs representative who will deal with the customs formalities for you against payment. For more information, please contact the customs authorities of the Member State concerned.

    WHICH DOCUMENTS DO I HAVE TO PRESENT AT THE CUSTOMS OFFICE OF THE OTHER MEMBER STATE?

    • The single administrative document IM or EU. This is a printout of the import declaration that will be handed to you by the customs representative.
    • The purchase invoice (seller is a company) or receipt (seller is a private individual) and any other commercial documents.
    • If applicable, the original foreign certificate of registration. Warning! If the foreign certificate of registration consists of several parts, you must present all of them.

    WHAT TAX DO I PAY TO THE CUSTOMS OFFICE OF THE OTHER MEMBER STATE?

    • Import duties: these are calculated on the customs value of the car. The customs value is the sum of the value of the car + all costs incurred up to the EU border (e.g. transport costs, etc.). The rate is established on the basis of the type of vehicle (in general, the rate is 10% for a passenger car).
    • VAT: calculated on the sum of the customs value +  import duties + any additional costs incurred up to the place of destination (e.g. transport costs, etc.). The VAT rate applicable is that of the Member State of importation.

    APPLICATION E705

    Once the import formalities have been completed and the import duties and VAT due have been paid, you can apply for an E705 via the E705 application on My Minfin --> My Taxation. If you wish, you can also declare the vehicle to the customs branch office of your choice. You can find the competent branch offices in the following list. Warning: Update Corona  - Please read our webpage concerning the access to the customs branch offices.

    WHICH DOCUMENTS DO I HAVE TO PRESENT AT THE BELGIAN CUSTOMS OFFICE OF MY CHOICE?

    • The single administrative document IM or EU validated in the other Member State. This is a printout of the import declaration that will be handed to you by the customs representative.
    • The purchase invoice (seller is a company) or receipt (seller is a private individual) and any other commercial documents.
    • If applicable, the foreign certificate of registration. Warning! If the foreign certificate of registration consists of several parts, you must present all of them. When applying for the E705 in a customs branch office, the original(s) must be presented.

    The person presenting himself at the counter must prove his identity. If the purchaser of the vehicle has a representative, he/she must give a power of attorney.

    After presentation of the above-mentioned documents, customs will send an E705 as well as a receipt. If you have declared the vehicle via the E705 application, you can print this receipt after customs has sent the E705.

  • 3. I have purchased a vehicle outside the EU and the customs office through which the vehicle enters the EU is located in another EU Member State and I wish to complete the import formalities in Belgium?

    WHICH DOCUMENTS DO I HAVE TO PRESENT AT THE CUSTOMS OFFICE OF THE OTHER MEMBER STATE?

    • The single administrative document T1 mentioning a Belgian customs office as final destination. It is possible that this document has to be submitted via a computer application and that, to this end, you will have to consult a customs representative who will deal with the customs formalities for you against payment. For more information, please contact the customs authorities of the Member State concerned.
    • The purchase invoice (seller is a company) or receipt (seller is a private individual) and any other commercial documents.
    • If applicable, the original foreign certificate of registration. Warning! If the foreign certificate of registration consists of several parts, you must present all of them.

    IMPORT DECLARATION IM OR EU TO BELGIAN CUSTOMS

    The vehicle must be declared via PLDA (Paperless Customs and Excise) at the Belgian customs office of final destination indicated on the single administrative document T1. To this end, you will have to consult a customs representative who will deal with the customs formalities for you against payment.

    WHAT TAX DO I PAY TO BELGIAN CUSTOMS?

    • Import duties: these are calculated on the customs value of the car. The customs value is the sum of the value of the car + all costs incurred up to the EU border (e.g. transport costs, etc.). The rate is established on the basis of the type of vehicle (in general, the rate is 10% for a passenger car).
    • VAT: 21% on the sum of the customs value +  import duties + any additional costs incurred up to the place of destination (e.g. transport costs, etc.).

    APPLICATION E705

    Once the import formalities have been completed and the import duties and VAT due have been paid, you can apply for an E705 via the E705 application on My Minfin --> My Taxation. If you wish, you can also declare the vehicle to the customs branch office of your choice. You can find the competent branch offices in the following list(This hyperlink opens a new window)Warning: Update Corona  - Please read our webpage concerning the access to the customs branch offices(This hyperlink opens a new window).

    WHICH DOCUMENTS DO I HAVE TO ATTACH OR PRESENT TO BELGIAN CUSTOMS?

    • The single administrative document IM or EU. This is a printout of the import declaration that will be handed to you by the customs representative.
    • The purchase invoice (seller is a company) or receipt (seller is a private individual) and any other commercial documents.
    • If applicable, the foreign certificate of registration. Warning! If the foreign registration certificate consists of several parts, all of them must be presented. When applying for the E705 in a customs branch office, the original(s) must be presented.

    The person presenting himself at the counter must prove his identity. If the purchaser of the vehicle has a representative, he/she must give a power of attorney.

    After presentation of the above-mentioned documents, customs will send an E705 as well as a receipt. If you have declared the vehicle via the E705 application, you can print this receipt after customs has sent the E705.