BELGIUM

Goods Removal goods (All immigrants & Belgian nationals) Documents required Inventory, showing continuous numbers and signature of client Copy of passport showing client's signature Proof of living abroad for the 12 months prior to inscription/arrival in Belgium. Certificate of residence from the Belgian commune where client will take up residence. Customs declaration to be completed and signed by client (recommended ; document available at your Belgian mover) Inventory, showing continuous numbers and signature of client Customs Prescriptions Duty free entry for household goods provided the importation takes place within one year after the official change of residence. Remarks If all documents are not available, guarantee (bond) must be paid. The guarantee amounts to 10% customs duties, and 21 % VAT as well as an eventual disciplinary penalty. The total guarantee amount (if applicable) is refunded in 6 months on presentation of the original certificate of residence, or any other missing documents

Removal goods to secondary residence in Belgium

Subject to payment of customs duty and VAT. Exact percentage depends on the nature of the goods.

Duty-free entry for secondary residence is no longer possible in Belgium.

Updated version November 2010

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 1

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

BELGIUM
Goods Diplomats' removals Documents required Declaration 136 F signed and stamped by persons with authority of the Embassy, and by the customer. Same documents as for Removal Goods, plus a marriage certificate. Also the inventory must show the value of each item and must be endorsed "These are wedding gifts". Customs Prescriptions Signatures and stamp shown on the declaration 136 F must be on file at the Customs house, where the importation takes place. Duty free entry, provided: The country of origin is granting the same rights (this does not apply to private vehicles and cattle, wedding presents, and goods to be used for commercial purposes). The importation is made 2 months before and within 4 months after. The goods correspond in nature and quantity to the social standing of the party concerned. No items' value may exceed 11.155 . Goods are manifestly part of their household effects. No liquor or alcohol may be included. Duty free entry, provided: The goods are used. The beneficiary of the exemption has his principal residence in the Belgo-LuxemburgEconomic-Union. The importation takes place within 6 months of the date on which the goods were at the disposal of the heir. The exemption does not apply to goods to be used for commercial purposes, such as commercial vehicle, raw, semi-finished and finished products, cattle and agricultural equipment. Remarks

Wedding presents and trousseaux

Free entry is only granted once, on the occasion of the marriage. The shipment may be imported under one name or both names.

Inheritance

Application form for duty free entry, Inventory in duplicate (must be signed), Certificate from the Town Hall of his place of residence or identity document issued prior to the death (evidencing that the heir is an inhabitant of the Belgo-LuxemburgEconomic-Union), Certificate that he is an heir, by means of an attestation from a notary or certified copy or extract of the declaration of succession. Certified death certificate.

The date on which the goods are at the disposal of the heirs can be different : date of the death date of solution of disputes date of the consignation of payment of the death duties date of issue of the export permit, provided that, as regards the last 3 dates, the party concerned has not adjourned these due to negligence or fault. Objects, which for humanitarian reasons and with the consent of the heirs remain in use by the surviving spouse, can be imported within 6 months of the date on which the objects were placed at the disposal of the heirs. The same tolerance applies to objects left at the disposal of the person surviving a close relationship he or she lived with.

Updated version November 2010

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 2

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

BELGIUM
Goods New furniture and household goods Antiques Documents required Original purchase certificates. Original Invoice (signed by the supplier). Certificate of age (showing that the articles are more than 100 years old). Customs Prescriptions Subject to payment of customs duty and VAT. Antiques can be imported duty free, but on payment of V.A.T. Duty free entry if: Goods are manifestly part of their household effects. Goods correspond in nature and quantity to the social standing of the party concerned. Duty free entry, provided car has a minimum mileage of 6000 km and the owners have had the car in their own use and possession for at least 6 months before the change of residence and that taxes (sales tax or V.A.T.) were paid in country of origin. Remarks Exact percentage depends on the nature of the goods. VAT: 6%

Precious metal objects

Silverware is subject to the same conditions as removal goods.

Motor cars

Other motor vehicles, except motor-cars (caravans, trailers, etc.)

Copy of passport showing client signature. Motorcars must be shown on the inventory, with mark, chassis number, motor number and type and colour of the coachwork. An insurance document valid for 6 months prior to the car's importation. Original certificate of title. Belgian or European insurance document Purchase invoice (Sales contract). Certificate of residence from the Belgian commune where client will take up residence. Official proof of living abroad for the 12 months prior to arrival/inscription in Belgium. Customs declaration to be completed and signed by client (recommended ; document available at your Belgian mover) Customs form (Benelux 4 certificate issued against deposit of triptyque or carnet): If the trailer, semi-trailer or caravan is not imported under the conditions shown in the column" Customs Prescriptions". If imported with another means of transport (e.g.: trailers, which arrived per ship and continue their journey per road, after having

Customer must also be importing removal goods in order to get a VAT and duty free import. If possible, licence plates need to be kept on the car to avoid problems, and to allow driving on Belgian roads pending final naturalization of the car.

Duty free entry for trailers, provided: The trailer is drawn at the time of importation by a motor-road-vehicle registered abroad. The trailer, if not registered abroad, shows visible traces of use.

Updated version November 2010

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 3

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.

BELGIUM
Goods Documents required been attached to a tractor vehicle, registered in Belgium or in the Grand Duchy of Luxembourg). Customs Prescriptions Remarks

Machines, appliances and equipment.

Duty free entry (with some restrictions).

Firearms

Plants and vegetable products Pets

Shooting licence. Name, number and calibre of the firearms must figure on the inventory. Some firearms must be registered with the local Police department and registration of certificate/licence is needed. Phytosanitary certificate (issued by the Ministry of Agriculture of the country of origin). Certificate of vaccination (vaccination against rabies).

Duty free entry if goods are manifestly part of their household effects. The goods correspond in nature and quantity to the social standing of the party concerned. Firearms must be loaded in a way that they can be easily taken out of the removal shipment during Customs inspection. Do not ship any firearms unless specifically approved by the Belgian authorities prior to shipping.

Importation granted.

The certificate must be dated at least 30 days before the entry into Belgium but cannot be older than 1 year. Important regulations on Wood valid for all EU countries. For more details, please contact your FIDI agent.

Presents and souvenirs Wood regulations

Subject to payment of Customs duty.

Updated version November 2010

All rights reserved. This publication may not be reproduced in any form without the permission of The FIDI Global Alliance. 4

This document is produced based on the information supplied at the mentioned date. It is recommended to verify this information with a FIDI-FAIM agent prior to shipping. The FIDI Global Alliance cannot take responsibility for the contents of this publication.