Customs and VAT

Customs authorities in the Netherlands have a reputation for being cooperative, innovative and exceptionally efficient. All to facilitate the free flow of goods. Dutch Customs is making even more use of computerized clearance and inspection systems to eliminate costly delays. Containers no longer must be opened. Customs is also developing advanced systems for combating fraud.

In the Netherlands, you may submit electronic declarations for imports and exports. Customs information systems are linked to the European Commission's IDA initiative, which promotes electronic information exchange among customs administrations.

If you put goods into storage in the Netherlands under customs procedures, you may pay customs duties or import charges at a later time.This delivers considerable cash-flow advantages to foreign shippers.

Most Netherlands-based logistics companies maintain their own customs services departments that are knowledgeable about regulations, excise taxes, import duties and other tax formalities. They can act on your behalf in these matters with power-of-attorney when dealing with authorities.

The Netherlands' position on Value Added Tax (VAT) is also advantageous. In contrast to other EU member states, the Netherlands has instituted a system that provides for the deferment of VAT at the time of import. Instead of paying VAT when the goods are imported into free circulations within the EU, the payment can be deferred to a periodic VAT return. Under this system, the VAT at import should be declared by the amount that can be deducted on the same return. Our system of VAT offers companies significant cash-flow and interest-bearing benefits.