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You receive goods from outside the EU from a private person

If a private person (a relative, friend or acquaintance living outside the EU) sends you a parcel, even if it is a gift, you are to pay import duties, VAT and possibly excise duties upon its importation.

In certain cases, you can benefit from an exemption from these duties.

What are the conditions to qualify for this exemption?

  • It must be a free consignment that is sent from one private person to another private person.
  • You must be a consignee established in Belgium.
  • The consignment must be of a non-commercial character, which refers to consignments which at the same time:
    1. Are of an occasional nature.
    2. Contain only goods intended for the personal use of the consignee or his family, which do not, by their nature or quantity, reflect any commercial intent.
    3. Are sent to the consignee by the consignor free of payment of any kind.
  • The value of the consignment is maximum 45 euros.
    If the consignment consists of several goods and the total value is more than 45 euros, this exemption can only apply if the consignment can be split into a part of goods with a maximum value of 45 euros individually or combined and another part. In that case, the exemption can be applied to the first part. You must still pay import duties and taxes on the other part.