How do I know whether a webshop applies the VAT rules (and is therefore IOSS registered)?

If your shipment has the status "On the way to Belgium", it has not arrived in Belgium yet. The delivery periods of a foreign shipment to Belgium vary from country to country. You can find out how long it takes on average for your parcel to arrive in Belgium via Track & Trace. This period is based on previous shipments coming from this country. 

My parcel comes from inside the European Union
here is no default import procedure. If it wants to, customs can check shipments from inside the European Union.

My parcel comes from outside the European Union (+United Kingdom)
In this case an import procedure for your parcel will start upon its arrival in Belgium. The duration of this procedure depends on the following:

• Whether or not you already paid VAT on your shipment via the online shop
• The value of your shipment

If you did not pay any VAT in advance or your shipment is worth more than €150, the bpost customs clearance service must first determine the import costs. To do this, the value of the contents of your shipment must be known (based on the invoice). If this is not provided, bpost will ask you to upload the invoice of your purchase online. You have 14 days to pay the import costs (VAT, import duties or any other customs fees and formalities). The sooner you do this, the sooner your shipment will be released. Most shipments are cleared within a week. In this phase, your goods are declared to Belgian customs. Customs has the right to check the content of your shipment. Please allow an additional 3 to 7 days for delivery in case of extra inspections. This period depends on any additional inspections by government agencies (e.g. for plants or food). If your shipment is not cleared, you will be notified (e.g. a permit is missing or the contents of your shipment are subject to import restrictions). The import procedure is completed once customs has released your shipment. Your shipment is then handed over to bpost, and you will receive it a few days later.

On gifts from family or friends from outside the EU, customs charges import costs if the shipment does not meet all the requirements of a gift. If you believe that your shipment does meet these conditions, you can dispute these costs and apply for an exemption. You can do this after you have received a letter or request for payment. I have received a letter to provide the proof of value Ask the sender to send you an email confirming:

• the contents of the shipment
• the value (in €) of the shipment
• that your shipment is a gift

You can then upload this email as proof via the online form. To do so, follow the instructions in the letter. I have received an invitation to pay the import costs Ask the sender to send you an email confirming:

• the contents of the shipment
• the value (in €) of the shipment
• that your shipment is a gift

Then, enter your barcode and postal code via Track & Trace or via the My bpost app. There you will find a link to an online form to dispute your import costs. Upload the sender's email to this online form as proof.

Please note: Customs carries out checks on the value of shipments. A fine may be imposed in the event of an erroneous declaration. Upload the sender's email to this form as proof.

In exceptional cases, you may have to pay VAT and import costs a second time on your shipment. This is because the IOSS webshop on which you ordered or the local postal company of the sender did not (correctly) register this information. An IOSS shop is required to forward its IOSS number digitally. Customs uses this number to read out the necessary information about your shipment automatically. If this number is not transmitted or valid, the bpost customs clearance service is obliged to charge the recipient for VAT and customs formalities. (It is not enough to note the IOSS number on the package or to communicate it afterwards.) If you are charged import costs and VAT a second time, then:

• You can refuse the shipment in the My bpost app or Track & Trace and request a full refund from the sender.
• You can pay the import costs and reclaim the VAT from the sender who wrongfully charged it. To do this, contact the sender and present your proof of payment from the My bpost app or Track & Trace.