1. Transporting diamonds within the EU

When this applies: You personally transport diamonds from one EU country to another.

Essential documents

• Invoice or consignment note (very important). Proves who owns the diamonds, their value, and the reason for transport (e.g. a sale, a consignment, or a client presentation).

Helpful extra documents

• Correspondence with the destination party — for example, emails with a client or a diamond trade fair organiser. This is especially useful if it's not yet certain the diamonds will be sold, or if they'll be shown in several countries or to multiple potential buyers. These messages help prove where the diamonds are going.
• Proof of transport — for example, train or plane tickets.
• Destination document, signed by the client, confirming final delivery.

Why it matters: In a business-to-business (B2B) sale, no VAT is charged within the EU. If tax authorities later audit this VAT exemption, the destination document is key proof that the diamonds actually left Belgium and were delivered in another EU country.

2. Transporting diamonds from a non-EU country into the EU

When this applies: You personally transport diamonds from outside the EU into the EU.

Required documents and steps

• Customs transit declaration upon EU entry. Declare the diamonds at the EU entry point (e.g. Brussels airport) and file an electronic transit declaration for transport from the entry point to the Diamond Office in Antwerp. When transporting personally, a caution payment of 21% of the VAT value is required at the entry point.
• Customs import declaration at the Diamond Office when shipping to Belgium.
• Kimberley Process Certificate (KPCS), if transporting rough diamonds (HS codes 71021000, 71022100, 71023100), issued by a KP authority. Rough diamonds must also be packed and transported in a sealed, tamper-resistant container.
• Invoice or consignment note — always required.

3. Transporting diamonds from Belgium to a non-EU country

When this applies: You transport diamonds from Belgium to a country outside the EU. Exports are tax-free, but customs declarations are still required.

Required documents and steps

• 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

• When this applies: You enter or leave the EU carrying €10,000 or more in cash (or the equivalent in other currencies).
• What you must do: Declare it to customs. This includes banknotes and coins, negotiable instruments, gold coins (at least 90% gold), and gold bars or bullion (at least 99.5% gold).

Insurance

• When this applies: Any time you personally transport diamonds.
• What you must do: Check your coverage in advance. Make sure the full value of the diamonds is insured, and that all countries you'll travel through or to are covered.

Local transport rules

• When this applies: Any time you personally transport diamonds internationally.
• What you must do: Check the destination country's laws beforehand. Some countries prohibit personally carrying goods above a certain value.