Belgium

TL;DR: Belgium is Europe’s chemicals gateway — Antwerp pairs deep-water access with the continent’s largest petrochemical cluster, 21% VAT on EU common duty, and a congestion alternative to Rotterdam.

Import duty & VAT

Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium

Belgium applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across the EU, typically 0–12% for consumer goods. No China-EU FTA is in force.

VAT: 21% High — 21% standard (12% and 6% reduced).

De minimis threshold

€150 (VAT threshold) Low

The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS for sub-€150 consignments. Confirm current thresholds with Belgian customs.

Compliance requirements

• EORI number for EU imports.
• CE marking for regulated products.
• REACH for chemical substances.
• Correct TARIC classification.

Clearance process

1. Register for an EORI number.
2. Classify under the TARIC code.
3. File the import declaration and pay duty plus 21% VAT.
4. Clear through Antwerp.
5. Release and deliver — often to the chemical cluster or onward by barge.

What most guides skip

Belgium’s Antwerp is the port you pick when your cargo is chemical, breakbulk or reefer rather than pure container volume — it hosts Europe’s largest petrochemical cluster, so the specialised terminals and the bonded chemical infrastructure are the real asset. The Antwerp-Bruges merger created a two-site system with deep inland reach, and its Scheldt access means less tidal constraint than Hamburg. For importers of chemicals, polymers or temperature-controlled goods, Antwerp’s terminals are often a better fit than Rotterdam’s container-first layout — and it is close enough to Rotterdam that carriers shift calls between the two when one congests.

Key takeaways

1. Antwerp is Europe’s chemicals and breakbulk gateway.
2. Hosts the continent’s largest petrochemical cluster.
3. A congestion alternative to Rotterdam on the same range.
4. 21% VAT on EU common duty.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.