How should you treat customs value, classification, and VAT as separate checks?
Belgium's Federal Public Service Finance explains that customs value is one of the elements used to determine customs debt and generally reflects the value at the EU external border. Its consumer guidance also explains that purchases arriving from outside the EU can involve import VAT, duties depending on the goods, and carrier clearance charges.
Those principles matter, but examples for phones, books, or clothing are not a rate table for an original painting.
The buyer or broker should confirm the commodity code and current treatment for the individual work. Lei-Kol should supply the title, artist, original-medium description, year, dimensions, price, origin, invoice, certificate, and photographs. Freight and insurance may affect valuation, so the quote must identify them instead of hiding everything inside a delivered price. A Belgian business using a VAT arrangement is a different case from a private collector and should be handled with the buyer's adviser.
