Belgium is surrounded by countries from the European Union, and is part of the Schengen area for freedom of movement. Maybe you won't feel like passing a border when you will enter the country because you were controlled when you entered the Schengen area first, if you came by train or car for example. Belgian customs can however make a control at any time.
If you are a member of the European Union, you won't have any declaration to make when entering Belgium.
As a general point, we will distinguish between a travel within the European Union and outside the EU space.
You are free to bring back any item that has been bought in another EU state with all tax inclusive, assuming that it is for a personal use (800 cigarettes, 400 cigarillos, 200 cigars, 1 kg of tabacco, 110 litres of beer, 90 litres of wine - including a maximum of 60 litres of mousseux -, 20 litres of aperitifs, 10 litres of liquors...) and that it is not a vehicule.
N.B. If you come back from a zone with specific VAT rules (canart islands, Normandy islands, Martinique, Guadeloupe,.. etc), you will have to comply with the rules on visitors coming from a non-EU member state.
In theory the customs control will apply in the case where, coming from a non EU member state, you enter a EU member by plane, train, boat or car.
At this occasion you will have to declare the items purchased outside the EU, whether they come from a duty-free shop or not, for all amounts excluding the franchise (200 cigarettes or 100 cigarillos, 2 litres wines, 1 litre of liquor, 50 gramms of perfume... for a maximum value of 175 euros).
Regarding the purchase of a car abroad with the aim to get it registred in Belgium, a specific declaration of import must have been done. All the explanations are available online on the Customs office website. Those rules do not apply when the vehicule enters Belgium during a removal.
In terms of removal, the rules apply only for a move from a country outside the European union to come to live in Belgium. You must have had a residence outside the EU for at least 1 year. In theory, the administration will give you a franchise for the personal items you transfer.
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