ET 14000 Import VAT Deferment (Belgium)
The ET 14000 licence is Belgium's import-VAT deferment authorisation. Like the Dutch Article 23 scheme, it lets a licensed importer defer (reverse-charge) import VAT to its periodic VAT return rather than paying it in cash to Customs at the time of import — so the VAT is declared and reclaimed together and no import VAT is paid out of pocket, freeing significant working capital.
This mechanism is a key reason companies route EU imports through Belgium: it removes the need to pre-fund import VAT (21%) at the border and wait to recover it. Together with efficient clearance at Antwerp-Bruges and Liège and strong AEO facilitation, the ET 14000 deferment makes Belgium — alongside the Netherlands — a competitive point of import into the European market. For businesses structuring EU import flows, comparing the ET 14000 (Belgium) and Article 23 (Netherlands) deferments is part of choosing the optimal gateway. It is a distinctive feature of Belgium's import competitiveness and central to cash-efficient EU importing via Belgium.
Like the Dutch Article 23, the ET 14000 licence lets importers skip paying 21% import VAT in cash at the border, deferring it to the VAT return and freeing working capital. It is a major reason companies import into the EU via Belgium, and comparing it with Article 23 is part of choosing between the Belgian and Dutch gateways.
What does the ET 14000 licence do?
Lets an importer defer import VAT to its periodic VAT return, so no import VAT is paid in cash at the Belgian border.
How does it compare to the Netherlands' Article 23?
They are functionally equivalent import-VAT deferment schemes, and companies compare them when choosing whether to import via Belgium or the Netherlands.