Frequently asked questions · Buying and selling across borders

What is import VAT calculated on?

Not on your purchase price alone. Transport counts, and so do duties.

On the customs value. That is the purchase value plus transport to the first destination in Belgium, insurance, any customs duties and the other incidental costs of import. Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.

For large pieces of furniture from the UK that gap is not small: transport can be a substantial part of the value, and it counts fully towards the basis on which VAT is charged.

For your costing it means the hammer price is not your purchase price. Take the full landed cost into account before you decide what a piece has to earn.

Where this comes from

Source: since 1 January 2021 the United Kingdom is a third country for VAT; the customs value and the ET 14.000 authorisation as described by the Belgian FPS Finance, with article 58 §4 of the VAT Code for the margin scheme. Checked on 29 August 2026. For the neighbouring countries: the Belastingdienst on the article 23 authorisation (Netherlands) and douane.gouv.fr (France), checked on 31 August 2026.

This is an explanation, not tax or legal advice. Put your own situation to your accountant.

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Also worth knowing

Do you get import VAT back?

If you are VAT-registered with a right of deduction, import VAT is usually not a cost but pre-financing: you take it into your return. With an ET 14.000 authorisation you do not pay it to customs up front, but process it as due and deductible in the same return — so no money leaves.

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How do you price a unique piece?

Start from what the piece really cost you: the purchase price plus transport, any import costs, and whatever you put into repair. Then account for the VAT that sits inside your margin, because you pay that over. What is left is your real profit — and only then do you compare with what similar pieces fetch.

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