1. WHEN YOU IMPORT GOODS (INCLUDING CARS) AT YOUR ARRIVAL AT SHAPE
When you first arrive at SHAPE to take up your post, you may import all your belongings from a third country free of duty and tax, but only if some conditions have been fulfilled (proof of 6months of ownership and use in the precedent third country of residence and no residence in Belgium before).
- We call this the "moving customs duty exemption”.
- It applies only if you have come from a third country (USA, Canada, Norway, Turkey, etc.) and NOT from EU.
- It applies only once.
Again when arriving at SHAPE to take up your post, you are also entitled to import temporarily all kinds of personal goods (including vehicles such as cars) free of duty and tax, if you make a customs declaration (NATO Form302) and on the condition that you will re-export all these goods by the end of your posting in Belgium.
Regarding your personal used vehicle(s), you are entitled to:
- Definitely import but only once after your arrival at SHAPE any personal vehicle (land, air, sea) under the “moving duty procedure” if you meet the exemption conditions.
- Temporarily import a limited number of vehicles (see notice under VAT chapter).
- Purchase free of VAT a limited number of vehicles in Belgium (or in another European country) according to certain rules (see notice under VAT chapter).
Note that selling your exempted car(s) will make import duties payable (except in certain cases: see notice under VAT chapter). You remain also responsible for the discharge of the customs status of your temporarily imported cars: if you want to sell your car (to another SHAPE member or an American car company (in Germany, e.g.), you must first discharge the temporary customs procedure in Belgium before selling it. Please ask for information at our Customs office before any definitive decision related to your imported cars.
Keep in mind that SHAPE members are entitled to tax exemptions not for their personal benefit but to guarantee the efficient functioning of the SHAPE organization. All vehicles that are not strictly necessary for the exercise of your function within the SHAPE, and therefore have leisure functions, are excluded from the exemption. THIS IS WHY RECREATIONAL VEHICLES SUCH AS MOTOR HOMES or CAMPER VANS ARE ALWAYS EXCLUDED FROM ANY EXEMPTION. Whether or not a means of transport is for leisure purposes is ultimately a matter for the Belgian Customs to decide. Please ask for information at our Customs office before importing or purchasing a vehicle, to avoid any unpleasant surprises!
2. WHEN YOU PURCHASE INSIDE SHAPE CANTEENS DURING YOUR DUTY AT SHAPE
At the SHAPE compound you as SHAPE’sponsor are entitled to purchase tax-free all goods available inside the SHAPE canteens (Carrefour Shop and the RIS Shop) if you can justify your entitlement by showing your SHAPE ID card. Alcoholic and tobacco products are allowed in exemption within certain quantities limits. Other products may be limited by value.
Pay attention: you are not allowed to sell, transfer, or otherwise dispose of items you purchased or imported free of duty to anybody not entitled to these exemptions. A breach of Belgian customs and tax regulations can result in fines by Belgian Customs authorities and adverse administrative action by your own civil or military authorities.
3. WHEN YOU IMPORT GOODS AFTER YOUR ARRIVAL
On the contrary, when during your posting at SHAPE you return back from a non-EU country with souvenirs (leisure travel or mission travel); you may also import some goods free of duty and tax within certain limits: Goods worth no more than 430EUR (more or less 325USD) and within certain quantities for alcohol beverages and tobacco products.