How to check customs code and VAT rate in Benelux?
If you have ever had a doubt about which VAT rate to use on your product or maybe what customs code is the correct one – in this article we will provide you with the official search tools for Benelux countries – Belgium, the Netherlands and Luxembourg. They are a trustful and easy way to find all the information you need in no time.
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- Reading Time : 7 min.
- Updated : 21/05/2025
What is a customs code and why do I need it?
The Customs Code is a numerical value that serves as a distinctive identifier for a specific product category in international trade. Its purpose is to streamline the customs transit process of goods that are categorized using a globally standardized nomenclature system.
In the European Union, the customs code that is used for classifying goods is the CN Code = Combined Nomenclature. The Combined Nomenclature (CN) serves the purpose of categorizing goods and is designed to fulfill the demands of both the Common Customs Tariff and the EU’s external trade statistics. Moreover, the CN is also utilized for the purpose of intra-EU trade statistics.
The full list of the CN codes can be found in the Official Journal of the European Union L.282/5, published on 31.10.2022.
There has been new one published:
the Official Journal of the European Union COMMISSION IMPLEMENTING REGULATION (EU) 2024/2522 of 23 September 2024 amending Annex I to Council Regulation (EEC) No 2658/87, published on 31.10.2024.
However, the list is so extensive, that it might take you some time to find the right code for your specific product. Luckily in the tools that we are linking below, there is an easy way to just type the type of your product and quickly find the right CN code.
How can I check the VAT rate in Benelux ?
With the help of the customs code, it will be really easy for you to check the VAT Rate of a specific product in a specific country. In this section we will focus on VAT Rates in Benelux Countries : Belgium, the Netherlands and Luxembourg and give you links to tools that can help you quickly find the VAT rate of your specific product.
For VAT rates in other countries – feel free to check out our article with a summary of VAT rates in all the EU in 2025.
VAT Rate in Benelux : Belgium
Belgium currently has three VAT rates:
- 21 %: Standard rate – it applies to most goods.
- 12% : First reduced rate – it applies, among other things, to: certain foods, restaurant and catering services, social housing, phytopharmaceutical products and many more
- 6% : Second reduced rate – it applies, among other things, to : medicine, certain foods, certain printed and electronic publications, supply of water through pipelines, works of art, passenger transportation services
Belgium also has a special 0% VAT rate that applies to, among other things: certain transactions involving goods placed in a customs warehouse, cross-border passenger transportation (by sea or land), certain electronic publications.
If you would like to check the VAT of your specific product, by using it’s CN Customs Code, you can use this free tool provided by Belgian administration: TARBEL.
You simply need to click on Tarrif Consultation-> Tarrif Browser -> Type your nomenclature code and you will find all different customs and VAT rate applied in Belgium for that specific product.
Do you need a tax agent or a tax representative in Belgium ? We can help you to pay & recover VAT, submit VAT Return, Annual Return and other necessary declarations in Belgium !
VAT Rate in Benelux : the Netherlands
The Netherlands currently has two VAT Rates:
- 21% : Standard rate – it applies to most goods.
- 9% : Reduced VAT rate – it applies, among other things, to: Food products, water supply, certain pharmaceutical products, some type of equipment for the disabled, hotel accommodation services, passenger transportation services and many others.
The special VAT rate of 0% in the Netherlands applies to certain types of passenger transportation. It also applies to the partial activities of writers and composers.
If you would like to check the VAT of your specific product, by using it’s CN Customs Code, you can use this free tool provided by the Dutch administration: Douane Belastingdienst Tarriff
VAT Rate in Benelux : Luxembourg
In 2023, the VAT rates in Luxembourg have been lowered temporarily by the government.
The current VAT rates in Luxembourg are:
- 16%: Standard rate – it applies to most goods.
- 13% : First reduced rate – it applies, among other things, to : certain types of wine, certain types of fuel and energy products, advertising brochures and others
- 7% : Second reduced rate – it applies, among other things, to: Certain types of energy (such as electricity and gas), sales of flowers or other floral products, bicycle repair services, hairdressing services
- 3% : Super reduced rate – it applies, among other things, to: food products, medicines and pharmaceuticals, books, magazines and newspapers, children’s clothing and footwear, restaurant and catering services, passenger transportation and others
If you would like to check the VAT of your specific product, by using it’s CN Customs Code, you can use this free tool provided by the Luxembourg administration: ArcticTARIFF
VAT rates in Luxembourg in 2025
17% – standard rate
14% – intermediate rate (certain types of wine, fuel, energy, advertising brochures, management and custody of credit guarantees)
8% – first reduced rate (certain types of energy (gas and electricity), plants, bicycle, shoe and leather goods repair services, cleaning and hairdressing services)
3% – second reduced rate (food products, books, magazines and newspapers, pharmaceuticals, children’s clothing and footwear, restaurant services, passenger transport services, cultural events)
Schedule a free consultation with our expert in VAT in Benelux countries
How to check VAT rates and customs code in Benelux: Conclusion
In conclusion, if you have a doubt about a VAT rate of your product in Benelux countries, you can use the below tools to find the right rate. The tools can also help you with finding the CN customs codes of your product as well as calculating, for example, the import duties.
| Belgium | TARBEL |
| The Netherlands | Douane Belastingdienst Tarriff |
| Luxembourg | ArcticTARIFF |
Get in touch with our Eurofiscalis Benelux Team
VAT rate changes in Benelux 2025 and 2026
In Belgium
From 1 January 2025:
- the VAT rate increases from 6% to 21% for installing fossil fuel boilers, such as gas and oil, in homes over 10 years old
- the VAT rate on coal rises from 12% to 21%, aligning it with other fossil fuels
- temporary reduction from 21% to 6% for the supply and installation of heat pumps for a period of 5 years.
- extension of the demolition and reconstruction regime of 6% to supplies, subject to the current social conditions.
In Netherlands
From 1 January 2025:
- the VAT rate increases for the supply of certain agricultural goods from 9% to 21% These are cereals and legumes and which are not food, seedlings for the cultivation of fruit and vegetables, (poultry) livestock and offal, carrots, agricultural and horticultural seeds, round timber, straw, animal feed, flax and wool.
From 1 January 2026:
- the VAT rate on accommodation will rise from 9% to 21%
In Luxembourg
From 1 January 2025:
- virtual events are taxed at the recipient’s location (before that, the service was taxed at the place of its physical provision)
- the new bill introduces an 8% rate on all sales of art objects without exception, including sales within the EU
- the threshold was raised to €50,000, it allows bill allows companies to remain in the tax-exempt regime if the threshold is exceeded by no more than 10%
- small businesses now exempt from paying VAT when carrying out cross-border activities, provided that these activities are carried out in EU Member States and the taxpayer’s turnover does not exceed €100,000
Source: VAT in Luxembourg
Rising VAT rockstar at Eurofiscalis I have a passion for unraveling the complexities of VAT regulations in the European Union (especially Benelux region). My mission is to empower readers to navigate the ever-changing VAT landscape with ease and to answer your questions in a clear and concise way.
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