1. Transporting Diamonds within the EU

If you personally transport diamonds from one EU country to another, always carry the following documents with you:

Essential documents

• Invoice or consignment note (very important)

This document proves who owns the diamonds, how much they are worth, and why they are being transported (for example: a sale, a consignment, or a presentation to a client).

Helpful extra documents

• Correspondence with the destination party

For example: emails with a client or the organiser of a diamond trade fair.

This is especially important if the diamonds may or may not be sold, the diamonds will be shown in several countries or to different potential buyers. These messages helps you to prove where the diamonds are going. 

• Proof of transport, for example train or plane tickets. 

Bring a destination document that the client must sign. This document proves where the diamonds were finally delivered.

Why is this important? If it is a business-to-business (B2B) sale , no VAT is charged within the EU. If the tax authorities later check this VAT exemption, the destination document is crucial proof that the diamonds really left Belgium and that the diamonds were delivered in another EU country.

2. Transporting Diamonds from a Non-EU Country into the EU

When transporting diamonds personally from a non-EU country to the EU, you have to take into account the following requirements:

• A customs transit declaration upon entry of the EU. If the diamonds are entering the EU, you must declare them to the customs at the EU entry point (for example the Brussels airport) and file an electronic transit declaration for transport from the EU entry point to the Diamond Office in Antwerp. If transporting diamonds personally a caution payment equal to 21% of the VAT value will be required at the EU point of entry;
• A customs import declaration at the Diamond Office when shipping to Belgium;
• If you transport rough diamonds (HS codes 71021000, 71022100, 71023100), you must have a Kimberley Process Certificate (KPCS) issued by a KP authority. The rough diamonds must also be packed and transported in a sealed, tamper-resistant container;
• The possession of an invoice or consignment note (always required).

3. Transporting Diamonds from Belgium to a Non-EU Country

Even though diamond exports are tax-free, customs declarations are still required.

What you must do:

• Declare the diamonds at the Diamond Office before export
• Declare the diamonds again at customs when leaving the EU

Extra rules for rough diamonds

• A Kimberley Process Certificate (KPCS) issued by the Belgian authority (FPS Economy in Antwerp) is mandatory
• The diamonds must be transported in a sealed, tamper-resistant container

4. Other Important Reminders

Cash declaration

If you enter or leave the EU with €10,000 or more in cash (or the equivalent in other currencies), you must declare this to customs.

This includes:

• banknotes and coins
• negotiable instruments
• gold coins (at least 90% gold)
• gold bars or bullion (at least 99.5% gold)
• Insurance

Always check your insurance coverage. Make sure that:

• the full value of the diamonds is insured
• the countries you travel to are covered

Always check the local transport rules (laws of the destination country). 

In some countries, it is not allowed to personally transport goods above a certain value. Check this before hand!