An incorrect valuation by Belgian Customs increases the taxes payable on the transaction and adds storage costs with each passing day. Customs valuation in Belgium follows specific rules and does not always reflect the market price or the financial loss suffered.
In this guide, we explain common errors when assessing a case, how to challenge a valuation and when to appoint an independent expert. We examine the calculation and outline the options for protecting and recovering your goods. At Arthur & Marin, we provide customs law advice in Belgium to review valuations, prepare submissions and appeal decisions affecting your goods. Contact us.
How is the customs value determined?
As a general rule, the customs value is calculated using the price paid or payable for goods sold for export to the European Union. This is known as the transaction value. However, the invoice amount does not always match the customs value, as certain costs may need to be added or excluded under Articles 70 to 72 of the Union Customs Code.
Which costs can be added or excluded?
Items that may be added include transport and insurance until the goods enter the EU customs territory, packaging and certain related payments. Costs already included in the purchase price must not be counted twice. Other items, such as transport after entry into the Union, are excluded from the customs value. In summary, the costs needed to bring the goods to the EU border—such as transport, insurance and packaging—must be added, while costs beyond that border fall outside the calculation.
💡 Practical tip: Check exactly what the price includes and how costs are allocated under the delivery terms. The INCOTERM helps identify who bears each cost.
What happens if Customs rejects the declared price in Belgium?
If the customs authority has doubts about the declared value of the goods, the rules prevent it from setting an arbitrary amount. First, Customs will ask the declarant for supporting documents concerning the products (contracts, payment records or invoices). If the information provided is insufficient, Customs will reject the declared value. The customs value must then be determined using the following valuation methods:
| Valuation method | How is it calculated? |
|---|---|
| Value of identical goods | The reference is the customs value of identical goods exported to the European Union at or around the same time. |
| Value of similar goods | The customs value of similar goods exported to the European Union is used, provided they perform the same functions and are commercially interchangeable. |
| Deductive method: selling price in the EU | The calculation starts with the selling price in the Union and deducts specified items, such as usual trade margins, certain transport costs and applicable duties and taxes. |
| Computed value method: production cost | Manufacturing costs, profit and expenses up to entry into the EU customs territory are added together. |
💡 It should be emphasised that Customs cannot rely on estimates of the market price of equivalent products; it must document why the goods are comparable and explain the calculation.
Is Customs proposing a higher value?
Identify why Customs considers your goods to be worth more than the declared amount. For example, it may be adding costs or using references from other products. Start by reviewing the explanation accompanying the proposal. If Customs uses prices for other goods, check whether they are comparable to yours. In particular, examine the model, age, functionality, accessories and transaction volume, as these may explain price differences. As a general rule, before taking an adverse decision, Customs must explain its reasons and give you an opportunity to submit observations (right to be heard).
💡 Request a breakdown of the calculation if the information does not explain it. Your response must identify the error. For example, if transport has been added twice, identify the duplicated amount and attach the invoice showing that it was already included.
⚠️ Unsure where the increase comes from? Send us the proposal and its annexes so we can review the calculation and prepare your response within the applicable deadline.
How can you challenge a customs valuation in Belgium?
You can challenge a customs valuation if you consider the amount unjustified, incorrect or miscalculated. Article 44 of the Union Customs Code recognises the right to appeal customs decisions that concern you directly and individually. In Belgium, administrative appeals are governed by Articles 211 to 219 of the General Law on Customs and Excise. However, not every procedure follows the same appeal route.
Check whether the decision is final
If this is an initial provisional valuation, clarify the invoices, contracts, proof of payment and documents explaining the import. Where there are reasonable doubts about the price, Article 140 of Implementing Regulation (EU) 2015/2447 allows Customs to request additional information. A legal response within the deadline is therefore essential: it must explain the differences and link each document to the purchase or import.
Submit observations before the decision
If Customs intends to increase the declared value, it must generally explain its reasons and give you an opportunity to respond before taking an adverse decision. Under the general procedure, the deadline for submitting observations is 30 days, although exceptions apply. The communication must identify the documents on which it relies and mention the right to access them. This step allows you to provide explanations and evidence before the decision is taken.
💡 For example, if Customs uses prices for new phones to value refurbished devices, check the models, condition and terms of sale. If it adds transport costs, also check whether those amounts were already included in the invoice.
If Customs maintains the disputed value, lodge an administrative appeal
Once the decision has been taken, check which authority issued it. If the act was issued by an officer other than the authority empowered to resolve the dispute—as with a valuation proposal or a request for information—you cannot proceed directly to an appeal. In this situation, Article 212 of the Belgian General Law on Customs and Excise requires you first to submit a request to the General Counsellor for a decision.
Once the General Counsellor has resolved the dispute, or where the decision can be appealed directly, Article 214 applies. This provision requires an administrative appeal to be lodged within three months, starting from the third working day following the date on which the decision was sent. The appeal must be sent by registered post, set out the grounds and include the supporting evidence.
💡 An informal email does not constitute a valid appeal.
Lodging an appeal does not suspend collection
Lodging an appeal does not suspend collection or implementation of the disputed decision. Article 45 of the Union Customs Code allows suspension only where there are reasonable grounds to doubt the legality of the decision or its implementation could cause irreparable damage to the person concerned. As a general rule, suspension requires a guarantee unless serious economic difficulties are established. Therefore, to stop collection, you must request and justify suspension.
If the administrative appeal is rejected, bring court proceedings
Under Article 1385undecies of the Belgian Judicial Code, you must first exhaust the administrative appeal before bringing court proceedings. Once the appeal decision has been notified, the general deadline for bringing an action before the competent court is three months. If the Administration does not respond within the statutory period, court proceedings also become available. However, its silence must never be interpreted as acceptance of the appeal or annulment of the disputed valuation.
Seizure in criminal proceedings
Challenging the value assigned to your goods and requesting their return are separate matters. Even where they concern the same goods, they may require different steps and deadlines. For example, if Customs assigns an incorrect value to a consignment while maintaining its seizure for a suspected offence, correcting the value will not release the goods. You should therefore not assume that every claim has a three-month deadline: that period applies to the administrative appeal. Furthermore, to dispute the valuation of certain seized goods—such as prohibited goods or means of transport—Article 223 of Belgian law allows a statutory expert valuation to be requested within one month of the seizure report, by an expert appointed by the competent court.
💡 Have you received a valuation that you do not understand or consider incorrect? At Arthur & Marin, we review the notification, calculation and documents relating to your goods to determine how to respond.
If you also want to recover your goods, our guide to goods detained by Belgian customs explains the differences between detention, seizure and confiscation, and the possible courses of action.
What are the consequences of overvaluing or undervaluing goods?
A different valuation can change the amount of taxes, a guarantee or other sums. We explain these consequences below.
Import duties and VAT
Where customs duty is calculated as a percentage of the customs value, a higher valuation increases import duties. It may also increase import VAT. For example, if the value rises from EUR 40,000 to EUR 55,000, with an illustrative duty rate of 6%, the duties rise from EUR 2,400 to EUR 3,300. The difference is EUR 900, plus the effect on VAT. However, not all customs duties depend exclusively on value. Some are calculated by weight, quantity or other criteria, so a price change does not always have the same effect.
Penalties or guarantees
Where a security deposit or penalty depends on the value of the goods, an inflated valuation by Customs increases the guarantee required. However, a high value assigned by Customs does not prove fraud. The offence and the valuation are separate issues. A higher valuation requires more funds to be tied up or more expensive guarantees to be arranged. This can reduce the cash available to buy stock or manage daily operations. Even if import VAT can be deducted later, paying it upfront still affects cash flow.
Can a lower valuation be harmful?
Although declaring a lower value may reduce some taxes, that same value can work against you if you need to claim compensation. For example, if the goods are damaged and the Administration values them below their pre-incident value, the compensation received will be lower than the loss suffered. Therefore, the aim should not always be the lowest possible valuation, but a fair and accurate valuation, established at the correct date and supported by evidence.
💡 Want to know how the valuation of your goods affects you? At Arthur & Marin, we review its consequences for the tax assessment, guarantees required or amounts claimed.
Documents to support the value of the goods
To justify the value of goods before Customs, provide the commercial invoice, contract, import customs declaration and bank statements proving payment. For used, refurbished or defective products, it is essential to prove their condition when they entered customs. Specify the model, age, functionality and extent of any damage. For the documents and general obligations relating to the transaction, see our guide to the requirements for importing from outside the EU to Belgium.
💡 Tip: Dated photographs, inventories and reports can provide evidence.
Practical example | How much can the valuation change the amount payable?
Suppose a company declares a customs value of EUR 40,000 and Customs proposes increasing it to EUR 55,000. Assuming a customs duty rate of 6% and VAT of 21%, the effect would be:
| Item | Declared value | Proposed value | Difference |
|---|---|---|---|
| Customs value | EUR 40,000 | EUR 55,000 | EUR 15,000 |
| Customs duties at 6% | EUR 2,400 | EUR 3,300 | EUR 900 |
| Simplified VAT base | EUR 42,400 | EUR 58,300 | EUR 15,900 |
| VAT at 21% | EUR 8,904 | EUR 12,243 | EUR 3,339 |
| Duties plus VAT | EUR 11,304 | EUR 15,543 | EUR 4,239 |
💡 This is an illustrative example. Rates depend on the transaction. The VAT base used includes only the customs value and duties; other costs may be included in an actual import.
Has Customs increased or reduced the value of your goods in Belgium? Send us the notification and transaction documents so we can review the calculation and prepare a response within the applicable deadline.
At what date should goods be valued?
Goods may have one value when they arrive in Belgium and another several months later, for example because of deterioration or the passage of time. Every valuation must therefore state the date to which the calculated amount relates.
Calculating the customs value
For a normal import, the reference is the time when Customs accepts the customs declaration. If Customs reviews the goods several months later, this does not mean it should value them at the price applicable during that review. The valuation rules at the time of import still apply.
💡 For example, if phones fall in price after import, that decrease does not prove the original declared value was incorrect. The situation would be different if they were defective at the time of import. In that case, you would need to prove the defect existed then.
Valuing detained or seized goods
A device may have been worth EUR 30,000 when seized and EUR 16,000 several months later. However, this difference may have several causes: a new model, the passage of time or deterioration. A loss of value alone is not enough to claim compensation; its cause must be established.
💡 What evidence should you keep? Retain invoices, the customs declaration, seizure report, inventory, photographs and evidence of functionality. Records of sales of similar products may also help. Identify each item by its serial number or another reference.
Inventory and report of the goods
When Belgian customs authorities seize goods, two points need attention: how the goods are documented in the report and inventory, and how their value is calculated.
💡 First step: Always request a copy of the seizure report and official inventory. Check that the description of your goods is accurate.
| What to check | What to review in the inventory |
|---|---|
| Quantities and units | Check that the number of seized items matches the document. |
| Brand, model and reference | Verify that each product is identified. |
| Serial numbers or IMEIs | Compare them with invoices and records. A device can have several IMEIs. |
| Condition of the goods | Check whether they are described as new, used, refurbished or defective. |
| Accessories and original packaging | Check which accessories and packaging accompany each product. |
| Photographs and dates | Check that the images identify the goods and document their condition when seized. They must be supplemented by the report, inventory and other available evidence. |
💡 Note: If phones, machinery or electronics have been seized, cross-check the official inventory against invoices and delivery notes.
The special valuation under Article 223, when it applies and how to challenge it
When Customs seizes goods, it may assign them a value within the proceedings concerning the suspected offence. Article 223 of the Belgian General Law on Customs and Excise establishes a special rule for seized prohibited goods. It does not apply to every detained consignment or every dispute about its value.
Who initially determines the value?
The valuation is carried out by the officers drawing up the report, together with the designated official, in accordance with the law. If the person concerned disagrees, the article allows the value to be determined through a statutory expert valuation.
What is the deadline for challenging this valuation?
Article 223 provides one month from the date of the seizure report for the expert valuation. Before taking action, check the report, the nature of the goods and the procedure for requesting the valuation. Do not wait until all the evidence has been gathered to start that review.
💡 Do not confuse a private expert assessment with the statutory expert valuation provided for in this article. A private expert can examine the goods, identify errors and provide technical arguments.
Does this deadline apply to every disagreement with Customs?
The one-month period under Article 223 is a special deadline linked to that valuation. It is not the general deadline for appealing every customs calculation. Therefore, when reviewing the file, identify what is being disputed: the value used to calculate import duties, the valuation in seizure proceedings or a possible loss of value during custody. Each issue requires a different approach.
💡 Do you disagree with the value stated in the report? Send us the full report, inventory and purchase documents so we can check the applicable procedure and deadline.
When is an independent expert assessment useful?
Appointing an independent private expert is useful when you need to challenge technical aspects that Customs may have overlooked, such as authenticity, condition, quality or market value. Consider a consignment of refurbished or second-hand mobile phones. It would be unfair and disproportionate for Customs to value them at the price of new devices. In these situations, the expert documents their age, defects and functionality.
However, a private expert assessment does not replace the official customs valuation methods or equate to the statutory expert valuation (expertise légale) under Article 223 discussed above. In many cases, it can support a request for an expert assessment involving both parties, or serve as a basis for a court-appointed expert assessment.
The report must identify the goods examined, the valuation date and the checks performed. The expert must also justify the market products used to compare prices and the deductions applied for wear or missing accessories.
How should used, refurbished or defective products be valued?
Assessing used, refurbished or defective products requires moving away from the incorrect practice of applying depreciation percentages to an entire consignment. The assessment must rely on a detailed inventory by item or category, stating the exact model, serial number, condition, damage, repairs needed and accessories. The valuation must then be supported by market references current at the date of the customs inspection. Adjustments for purchase volume, lack of warranty or differences between wholesale and retail markets must be justified.
Example of a commercial valuation of one hundred devices
Consider a consignment of one hundred devices that Customs values uniformly at EUR 300 each, totalling EUR 30,000. Following inspection, the consignment is divided into four groups according to condition and characteristics:
| Goods and units | Functionality and accessories | Value per unit | Subtotal |
|---|---|---|---|
| Model A – 40 units | Refurbished, working and with all accessories | EUR 300 | EUR 12,000 |
| Model A – 30 units | Used, working, with wear and without a charger | EUR 220 | EUR 6,600 |
| Model A – 20 units | Defective, awaiting repair and without accessories | EUR 80 | EUR 1,600 |
| Model B – 10 units | Earlier model, working and with all accessories | EUR 150 | EUR 1,500 |
| Total – 100 units | Four distinct groups | — | EUR 21,700 |
As the table shows, the assessment establishes a total value of EUR 21,700, compared with the initial valuation of EUR 30,000. The EUR 8,300 difference directly affects the calculation of applicable penalties or taxes.
Depreciation of goods
When Customs detains goods, every passing day costs money. Managing those costs and retaining evidence helps support a later claim. During immobilisation, costs continue to grow: warehouse rental, late delivery penalties, maintenance costs, lost customers or depreciation of seasonal or perishable products. However, to claim compensation from the authorities, you must establish the financial loss through invoices and supporting documents, and prove that Customs’ actions directly caused it.
Storage and losses
As an illustration, if a customs warehouse charged EUR 1,200 per day for storage, the accumulated costs would rise quickly:
| Detention period | Estimated accumulated cost |
|---|---|
| 15 days | EUR 18,000 |
| 30 days | EUR 36,000 |
| 60 days | EUR 72,000 |
The company must substantiate and itemise the costs incurred, separating storage charges from loss of commercial value and contractual penalties owed to third parties. Document both the physical and commercial condition of the goods at the start of custody and any deterioration or depreciation during detention. If immobilisation affects deliveries or commitments to customers and suppliers, our international trade advisory service also allows the contractual consequences to be reviewed.
Errors to identify in a customs valuation
Examine the customs valuation closely. Check that the product has been correctly identified and look for errors in the calculations or description of the goods.
| Error | Description | Recommended action |
|---|---|---|
| Duplicated or miscounted units | Counting the same product several times or recording each IMEI of a phone as a separate device. | Review the inventory line by line and compare it with the serial numbers or identifiers of each device. |
| Incorrect models or versions | Treating products as equivalent because they share a brand or look similar. | Check each product’s generation, storage capacity, version and technical reference. |
| Condition assumed without verification | Treating a product as new, used or defective without sufficient evidence of its condition. | Review the inspections and functionality tests performed. Failure to test a device proves neither that it works nor that it is defective. |
| Inclusion of missing accessories | Valuing the product as if it included chargers, original packaging or documents that were absent. | Compare the accessories included in the valuation with the inventory and photographs taken at seizure. |
| Unsuitable comparables | Using retail prices for new goods to value a wholesale consignment or used products without justifying the differences. | Check the date, market, condition, sales volume, warranty and taxes of the references used. Review the necessary adjustments. |
| Adjustments without a technical explanation | Applying reductions or increases, such as 30% depreciation, without explaining their basis. | Request the calculation, data used and justification for each adjustment. |
| Arithmetic errors or double counting | Multiplying units and prices incorrectly, adding subtotals wrongly or counting taxes and costs twice. | Recalculate the amounts and check whether added costs or taxes were already included in the starting price. |
Practical examples of goods valuation in Belgium
These examples are anonymised and describe issues examined in the cases, without prejudging their outcome.
An invoice proves a sale, but must be linked to the seized goods
In this case, the company submitted invoices to request the return of several phones. However, the consignment seized by Customs contained more devices than those claimed. It was therefore unclear which invoice corresponded to each phone and what the consignment was worth. To resolve this, we cross-checked the invoices against deliveries and each device’s serial number or IMEI. This linked each phone to its supporting document and identified the consignment so we could request its return and calculate its value.
The invoice price does not establish the value of products after months in custody
In this case, the company wanted to use the original invoice price to establish the value of the phones. However, Customs had held the devices for months, and technology prices fall quickly when new models appear. Their condition after such a long period also needed to be checked. We therefore divided the issue into three parts: the original purchase price, their current market value and the losses caused by the delay. We proposed an updated valuation in which we could participate, alongside an examination of the storage conditions. This prevented Customs from applying a depreciation percentage without evidence.
The amount of a potential guarantee also needs justification
In this case, the company sought to recover the phones by providing a security deposit or guarantee while the case was being resolved. The difficulty arose when determining the amount. We proposed setting it through a valuation discussed by both parties. This distinguished the selling price of a product, its commercial value and the amount Customs could require as security.
💡 Have your goods been seized, and are you unsure whether the assigned value is justified? At Arthur & Marin, we review the inventory, invoices and case file to prepare your defence.
Case law on goods valuation: what can Customs require?
Court judgments and administrative decisions help explain how Customs operates in practice. They clarify when the authority can require additional evidence and how the value of goods affects the case. The following decisions address different situations.
An invoice may not be enough to justify the declared value
Court of Justice of the European Union, judgment of 16 June 2016, EURO 2004. Hungary, Case C‑291/15. In this case, the Court confirmed that Customs may question a declared value that is unusually low compared with reference values, even where the invoice has not been challenged. The determining factor was that doubts remained despite requests for additional information and the importer being given the opportunity to be heard (see, in particular, paragraphs 35, 38, 39 and 44).
💡 Why does it matter? It explains why the circumstances behind the price should also be documented. For example, where a refurbished consignment was purchased at a volume discount, the response can rely on the contract and evidence of its condition.
Customs must explain how it calculates the value
Court of Justice of the European Union, judgment of 9 November 2017, LS Customs Services, Case C‑46/16. The Court stated that the reasons given must explain why one or more valuation methods were rejected and which data support the amount used. This explanation allows the person concerned to defend their position.
💡 Why does it matter? If Customs questions the declared price of your goods, reviewing the customs valuation in Belgium helps establish how the amount was calculated. For example, where the valuation relies on other products, check which similarities justify the comparison and which differences were taken into account.
Defects present at import may affect the valuation
Court of Justice of the European Union, judgment of 19 March 2009, Mitsui & Co. Deutschland, Case C‑256/07. This case concerned imported vehicles and amounts subsequently paid by the seller to cover warranty repairs. The Court recognised that defects present at the time of import, even if discovered later, could justify the valuation.
How can this help your case? It highlights the importance of proving when the defect existed and its effects. A later diagnosis may establish an earlier problem, but documents must support that connection. In practice, if a consignment has manufacturing defects, retain the technical reports.
In Belgium, the valuation may determine the amount payable in place of confiscated goods
Belgian Constitutional Court, judgment No 16/2019 of 31 January 2019. This judgment examines what happens when goods are confiscated but are not handed over to Customs in time. In that situation, the importer must pay their monetary value. This constitutes civil compensation because the goods already belong to the State (paragraphs B.5.2, B.5.3 and B.6.3).
How can this help your case? A valuation issue may increase customs duties and the amount payable in place of the goods themselves.
Therefore, where that monetary equivalent is demanded, check how the goods were identified and valued.
Appealing a decision and defending a payment claim are different situations
Belgian Constitutional Court, judgment No 121/2021 of 30 September 2021. This judgment clarifies a key distinction in excise matters: bringing an action against the Administration differs from defending a recovery action brought by it. In the case examined, no prior administrative appeal was required under Article 1385undecies of the Judicial Code. The taxpayer could therefore defend their position fully, and the court could examine the merits without that obstacle (paragraphs B.19.1 and B.19.2).
How can this help your case? Its relevance is procedural: the procedure must be identified before taking action, as challenging a decision and defending a payment claim follow different rules. This judgment does not provide grounds to challenge goods valuations or disregard appeal deadlines. Furthermore, because it concerned the retroactive withdrawal of an authorisation, its reasoning should only be applied after examining the differences with each case.
💡 Where the case raises doubts about the interpretation of the Customs Code or case law, you can request a tailored legal opinion on European law.
Are your goods detained or being questioned by Customs?
A valuation or procedural error can delay the import or export of goods and lead to their permanent loss or substantial financial penalties. Acting in time can make the difference between releasing an import and suffering serious losses. At Arthur & Marin, we analyse your customs file, identify the procedure and protect your goods.
Contact us by email at info@arthurmarin.com or by telephone on +32 465 345 345.
💡 Remember: In customs matters, time works against you. Every day of delay increases the risk of depreciation, expiry or storage costs. If your goods are blocked, act before the loss becomes irreversible.
Frequently asked questions (FAQ) about customs valuation
Is an invoice enough to prove the value of the goods?
The invoice is the main evidence, but it is not always sufficient on its own. It must be clearly linked to the commercial transaction and bank payment. Where there are discounts, unrecorded additional costs or discrepancies between the invoice and the goods in the inventory, each item must be justified through supporting documents.
Can an expert report replace the customs valuation?
A technical report provides evidence of the products’ physical condition, identity or commercial value, but does not replace the statutory customs valuation methods. Its relevance and effectiveness depend on the subject of the dispute and the procedure underway.
What should you do if the official inventory contains errors?
Identify each error in writing and attach evidence such as invoices, serial number lists, reliable photographs or equivalent documents. Formally request that the authority clarify or complete the inventory. The legal consequences of an error will depend on its relevance to the final decision.
Do online selling prices reflect the value of a consignment?
Not necessarily. A valid comparison requires equivalent products, valuation dates, condition, quantities and commercial terms. Furthermore, a price advertised online does not, by itself, prove that a transaction took place at that amount.
Can you recover the goods while the valuation dispute is ongoing?
Release or recovery during the proceedings can be considered according to the reason for detention, the procedural rules and any admissible guarantees or security deposits. Reviewing the report or administrative decision helps determine whether the restriction is purely customs-related or arises from another legal or judicial measure. For products subject to the EUDR, also see our guide to goods blocked under the EU Deforestation Regulation or regulatory obligations applicable to placing products on the market.
Who must pay storage costs, and how can reimbursement be requested?
The payment obligation must be established by examining the contractual terms and the legal rules governing the storage facility used. Paying custody costs does not, by itself, create a right to reimbursement from the Administration. Any claim therefore requires a legal basis and evidence of the loss.
