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Temporary import and export

This information is provided by: Netherlands Enterprise Agency

If you intend to temporarily import goods from outside the EU into an EU Member State, you may be able to do so under the Dutch Customs’ temporary import scheme, as part of which you are exempt from import levies. For this scheme, you need a temporary import authorisation from the Customs Department of the Dutch Tax and Customs Administration. The goods may not be altered after they have been imported. You must export them to a non-EU country in the same condition.

Processing goods from outside the EU

If you import the goods temporarily from outside the EU for processing or repair (inward processing), you need an inward processing authorisationExternal link If you temporarily export goods from the EU for processing or repair in a third (non-EU) country, you need an outward processing authorisationExternal link. You apply for these authorisations to Dutch Customs.

Cross-border authorisation

If you use customs procedures in more than 1 Member State, for a number of specific procedures (e.g. temporary import, inward or outward processing, etc.) you may be eligible for a cross-border authorisation. The authorisations are provided by the Expertise Centre for Single AuthorisationsExternal link (Expertisecentrum voor grensoverscheidende vergunningen, ECGOV), which is part of the Dutch Tax and Customs Administration.

Temporary export

If you take community goods outside of the EU and subsequently bring them in again, this is called temporary exportExternal link. You have to reportExternal link this to Customs, for which you can use an ATA carnet.

This information is provided by:

Netherlands Enterprise Agency

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