ET14000 License FAQ

What is an ET14000 License?

When importing from countries/territories outside of the European Union, valued added tax (VAT) may be charged. FedEx advances the VAT at customs when declaring the importation. Afterwards, you receive an invoice from FedEx with the advanced costs and the advancement fee (2.5% of the advanced amount and a minimum of
€ 12.50).

An ET14000 License allows you to defer the payment of your VAT to your periodic VAT declaration. It also means that FedEx no longer has to advance the VAT and then charge this on to you.

When is an ET14000 License advisable?

An ET14000 License is recommended when you regularly import goods to Belgium from countries/territories outside of the European Union.

With an ET14000 License you can defer the payment of the VAT to your periodic VAT declaration.

What are the advantages of deferred payment?

  • Customs clearance is faster because credit checks (particularly for high-value import shipments) are not required
  • You can defer the payment of the VAT until you submit your VAT return
  • You do not pay an advancement fee for the amount of the deferred VAT

To date, FedEx has taken care of advance payments for me. Why should I change that now?

For imports of high value shipments, FedEx carries out an additional credit check as a safeguard. This can lead to delays in customs clearance and delivery. Additionally, you have to pay FedEx for the advancement of the VAT which is 2.5% of the advanced amount and a minimum of € 12.50. An ET14000 License allows you to defer the payment of your VAT to your periodic VAT declaration and you do not pay an advancement fee for the amount of the deferred VAT.

Where and how do I request an ET14000 License?

You can obtain a license by either:

  • Requesting an ET14000 License from your local tax office
  • Downloading the application form via MyMinfin ('Interactieve diensten' > ‘Formulieren’ > 'Identificatienummer': ET14000A). Fill in the form and send it to the following address:

    Federale Overheidsdienst Financiën
    Algemene Administratie van de Fiscaliteit
    Centrale diensten
    Dienst Operationele Expertise en Ondersteuning
    Dienst btw
    Koning Albert II-laan 33, bus 281
    1030 Brussel

The VAT deferral enters effect from the date it was granted and does not apply to previously cleared goods. During the period of validity of the license you may no longer make use of the normal scheme whereby VAT is paid to customs.

Where can I find more information ?

You can find more information by clicking this link.

Do I have to pay a fee when applying for this license?

The application for the ET14000 License is free of charge.

I have a private account. Can I also apply for an ET14000 License?

No. Only companies with a VAT number can apply.