Customs duties are levied at the time of importation and are generally ad valorem. Belgium applies the EU common external tariff (CET) to goods imported from non-EU countries. There is a single duty system (the CET) among all EU members for products coming from non-EU members. Theoretically, No customs duties apply for goods imported into Belgium from EU countries. Value-added taxes are levied on the importation of foodstuffs, tobacco, alcohol, beer, mineral water, and fuel oils. There are no export duties.