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Frequently asked questions · Buying and selling across borders

Is a purchase in the United Kingdom an import?

An import. Since 1 January 2021 the UK is a third country for VAT.

Yes, it is an import. Since 1 January 2021 the United Kingdom is a third country for VAT purposes. Goods coming from the UK into Belgium are therefore no longer an intra-Community acquisition but an import, with a customs declaration and Belgian import VAT.

Since 1 January 2021 the UK is a third country

Before

Intra-Community acquisitionWith box 86 in your return.

Since 1 January 2021

Import
  • customs declaration
  • import document
  • import VAT on the customs value, plus duties and incidental costs
  • transport and possible customs duties

That changes all your paperwork on the buying side: no more box 86, but a customs declaration, an import document and import VAT on the customs value, plus the import duties and the incidental costs up to the first destination. Count on transport costs and possible customs duties you did not have before.

One exception remains: goods from Northern Ireland still count as intra-Community for VAT. Those suppliers have a VAT number for goods that starts with XI. Ireland itself is simply an EU member state: a purchase in Dublin is not an import.

Where does the piece come from?

United Kingdom

ImportA customs declaration and Belgian import VAT.

Northern Ireland

Intra-CommunityThe VAT number for goods starts with XI.

Ireland

Not an importAn EU member state: a purchase in Dublin.

Read next

Import VAT after Brexit What is import VAT calculated on? What about Northern Ireland? All frequently asked questions

Also worth knowing

What is import VAT calculated on?

On the customs value, plus duties and incidental costs. The customs value is as a rule the purchase value with transport and insurance up to the EU border. On top of that come any customs duties, and incidental costs such as transport, insurance and commission up to the first destination in Belgium (VAT Directive, articles 85 and 86). Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.

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Does the Brexit rule apply to Northern Ireland too?

No. For Great Britain a purchase has been an import since Brexit, but goods from Northern Ireland still count as intra-Community for VAT. Suppliers there have, for goods, a VAT number that starts with XI — that prefix is the fastest way to tell the two apart.

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