Belgian customs warehouse and VAT warehouse
Customs or bonded warehouse is available for goods that have not cleared customs in the EU (T1). VAT and excise duties are not due when these goods are directly placed in the Customs warehouse. As soon as they exit this regime, these amounts are due. Sales within the customs warehouse are not subject to VAT. In case the goods are removed from a Customs warehouse to be placed in another customs regime, VAT is not due until the goods are released from the following warehouse.
A VAT warehousing regime is available in Belgium for cleared goods (T2). These goods have already paid customs duties. The conditions are similar to those of Customs warehouses. Only certain goods are allowed to be entered into a VAT warehouse in Belgium. More information is available in the notice published by the authorities.