|The Belgian Customs and Excise Administration is part of the Belgian Ministry of Finance. By controlling the movement, manufacturing, processing and holding of goods subject to customs and excise regulations and other regulations related to the protection of public health, environment, security, etc., it contributes in a significant way to the protection of the fiscal, economic and social interests of Belgium and the European Union.
In connection with this, it has to be highlighted that the customs intervention during the transport of goods is not limited to the goods crossing the physical borders of the European Union. When the required customs formalities haven"t been complied with at the physical external border of the EU, the inland offices, the premises of the importing and exporting businesses and the public thoroughfare are considered as external borders too. Regarding manufacturing, processing and holding goods, the Belgian Customs and Excise Administration ensures the implementation of the prescriptions laid down in the regulations to which customs procedures are applicable.
As far as excise duties are concerned, goods being transported, manufactured, processed or held can be controlled anywhere on the territory and whatever their situation is.