When VAT taxpayers regularly import goods from outside the EU in Belgium, they can request a permit (ET 14.000) allowing them to defer the payment of import VAT to their Belgian monthly or quarterly VAT return. In that same return they can report the deductible VAT. So if the import VAT is fully deductible, this permit eliminates the pre-financing of the import VAT.
Due to the current situation with the spread of COVID 19, the Belgian VAT authorities have decided that all forms relating to this permit ET 14.000 (e.g. application and termination) have to be mailed on the following address: email@example.com