Belgian, Customs Seal, Image & Found by Bart Wils.
Found in Belgium.
The usual form of these seals show a lion rampant on a crowned shield from the Royal Belgium coat of arms as of 1837 (the 'lesser arms' used by the Belgian Government) with ROYAUME DE BELGIQUE circling it but here the shield is absent and the inscription differs with FDE clearly part of it.
From Philippe Lanez,"I think we have to read something like GF DEL(F or S)TA(B or D?)".