Security control
Customs carries out security controls on all goods brought into the European Union by Bpost and other courier services. They check whether the import of the goods is allowed, especially if the goods are weapons, counterfeit, food or medicines. Bpost and other courier services will present the goods to Customs.
Customs clearance and declaration
A) When clearing the goods, Bpost and other courier services calculate the import duties, VAT and any other duties:
- Import duties are due if the value of the parcel (even a gift) exceeds 150 euro;
- VAT is applicable to commercial packages worth up to EUR 150;
- on consignments of a non-commercial nature from one private person to another (even a gift) exceeding a value of 45 euro, the duties and taxes due must be paid.
Import duties are calculated on the ‘customs value’ which is mentioned on the postal customs document or on the invoice, increased by delivery charges, if any (Examples of some calculations). All goods (including gifts) always have a certain value according to Customs.
VAT is calculated on the customs value increased by import duties, excise duties and other charges. In certain cases, no duty or tax is payable; this is referred to as an exemption.