You buy a car outside the EU

  • What customs formalities do you have to fulfil when you buy a car outside the EU and then register it in Belgium?

    This is a car that you buy as a private individual in a non-EU country in order to then register it in your name in Belgium.

    You have to declare the car at the first customs office on entry into the EU.

    There are three possible situations:

  • 1) Is the customs office of entry into the EU located in Belgium?

    The car must be declared via PLDA (paperless customs and excise). To do this, you will have to call in a customs representative who will carry out the customs formalities for you against payment.

    What taxes do you pay to the Belgian customs office?
    • Import duties which are calculated on the customs value of the car. The customs value is the value of the car + all costs up to the EU border (e.g. transport costs, ...). The rate is fixed on the basis of the type of vehicle (in principle, for a car, the rate reaches 10%).
    • VAT: 21% of the sum of the customs value + import duties + additional costs to the place of destination (e.g. transport costs, ...)
    E705 Request

    After completing the import formalities and payment of the import duties and VAT due, you can request an E705 via the E705 application on MyMinfin - My Taxation. If you wish, you can go to one of our branch offices. Enclosed is the  list of our branch offices (PDF, 184.33 KB). Warning: Update Corona – Consult our note concerning the access to the customs branch offices

    What documents do you have to JOIN or present to the Belgian Customs?
    • The Single Administrative Document IM or EU; this is a printout of the import declaration which will be given to you by the customs representative;
    • The purchase invoice (the seller is a person liable to VAT) or the proof of purchase (the 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; when requesting an E705 at a branch office, you must present the original documents.

    The person who comes to the counter must prove their identity. If the purchaser of the car is represented, the person representing them must present a proxy.

    On the basis of these documents, the customs will THEN send you an E705 and give you a receipt. If you have declared the vehicle via the E705 application, you can print this receipt as soon as the customs have validated your request.

  • 2) Is the customs office of entry into the EU located in another EU Member State and you wish to complete the import formalities there?

    It is possible that the import declaration has to be made via a computer application and you may have to contact a customs representative who will carry out the formalities for you against payment. For further information, please contact the customs authorities of the concerned Member State.

    What documents do you have to present to the customs office of the other Member State?
    • The IM or EU Single Administrative Document;
    • The purchase invoice (the seller is a company) or the proof of purchase (the 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 taxes do you pay to the customs office in the other Member State?
    • Import duties which are calculated on the customs value of the car. The customs value is the value of the car + all costs up to the EU border (e.g. transport costs, ...). The rate is fixed on the basis of the type of vehicle (in principle, for a car, the rate reaches 10%).
    • VAT: 21% of the sum of the customs value + import duties + additional costs to the place of destination (e.g. transport costs, ...). The VAT rate to be applied is that of the importing member country.
    E705 Request

    After completing the import formalities and payment of the import duties and VAT due, you can request an E705 via the E705 application on My Minfin - My Taxation. If you wish, you can go to one of our branch offices to make the request, Enclosed is the  list of our branch offices (PDF, 184.33 KB). Warning: Update Corona – Consult our note concerning the access to the customs branch offices

    What documents do you have to present to the Belgian customs office of your choice?
    • The IM or EU administrative document validated in the other Member State;
    • The purchase invoice (the seller is a company) or the proof of purchase (the 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!

    The person who comes to the counter must prove their identity. If the purchaser of the car is represented, the person representing them must present a proxy.

    The customs will THEN send you an E705 and give you a receipt. If you have declared the vehicle via the E705 application, you can print this receipt as soon as the customs have validated your request.
  • 3) Is the customs office of entry into the EU located in another EU Member State and you want to complete the import formalities in Belgium?
    What documents do you have to present to the customs office of the other Member State?
    • The T1 Single Administrative Document in which a Belgian customs office is mentioned as the final destination. It is possible that the import declaration has to be made via a computer application and you may have to contact a customs representative who will carry out the formalities for you against payment. For further information, please contact the customs authorities of the concerned Member State.
    • The purchase invoice (the seller is a company) or the proof of purchase (the 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 at the Belgian Customs

    The vehicle must be declared via PLDA (Paperless Customs and Excise) at the Belgian customs office of destination mentioned on the T1 Single Administrative Document. To do this, you will have to call in a customs representative who will carry out the customs formalities for you with the customs authorities against payment.

    What taxes do you pay to the Belgian customs office of final destination?
    • Import duties which are calculated on the customs value of the car. The customs value is the value of the car + all costs up to the EU border (e.g. transport costs, ...). The rate is fixed according to the type of vehicle (in the case of cars, this rate is, in principle, 10%);
    • VAT: 21 % on the sum of the customs value + import duties + additional costs to the place of destination (e.g. transport costs, ...).
    E705 Request

    After completing the import formalities and payment of the import duties and VAT due, you can request an E705 via the E705 application on My Minfin - My Taxation. If you wish, you can go to one of our branch offices to make the request, Enclosed is the  list of our branch offices (PDF, 184.33 KB). Warning: Update Corona – Consult our note concerning the access to the customs branch offices

    What documents do you have to join or present to the Belgian Customs?
    • The IM or EU Single Administrative Document. This is a printout of the import declaration which will be given to you by the customs representative;
    • The purchase invoice (the seller is a company) or the proof of purchase (the 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 making a declaration at a branch office, you must present the original documents.

    The person who comes to the counter must prove their identity. If the purchaser of the car is represented, the person representing them must present a proxy.

    On the basis of these documents, the customs will THEN send you an E705 and give you a receipt. If you have declared the vehicle via the E705 application, you can print this receipt as soon as the customs have validated your request.


    Warning: this is not a car that you are bringing into Belgium due to moving!