Do you intend to temporarily import goods from or export goods to a country outside the EU? You may be able to do so under the Dutch Customs’ temporary import scheme, as part of which you are exempt from or pay less import levies. You need to apply for authorisation first.
Before applying for authorisation
Before you apply for an authorisation, you should check carefully what the conditions are and how the application process works. This way you prevent applying for an authorisation you do not need. Maybe you can also apply for authorisation through a once only simplified procedure when declaring an import. An external adviser or a customs broker can help you with this. Is it your first time applying for an authorisation? Contact Dutch Customs.
Temporary import of goods
Do you want to temporarily import goods from outside the EU? For instance, for an exhibition or for sports purposes? Then you can apply for authorisation for the Temporary Admission Procedure so you will not have to pay (full) import duties. You may not alter the goods; they must remain in the same condition for export to a non-EU country.
Import for processing goods
Do you import the goods temporarily from outside the EU for processing, modifying, destroying or for repair (inward processing)? For example raw materials or semi-finished goods? You need an inward processing authorisation to be exempt from levies. You can re-export the processed goods or release them for free circulation.
Temporary export
If you take community goods out of the EU and subsequently bring them in again, this is called temporary export. You have to report this to Customs, for which you can use an ATA carnet.
Export for processing goods
Do you temporarily export goods from the EU for processing, modifying, destroying or for repair in a third (non-EU) country? You cab apply for an outward processing authorisation. You pay less or no import duties if you bring the processed goods into free circulation.
Storage of goods for export
You can store products from outside of the EU using the Customs warehousing procedure. You do not have to pay import duties or other levies. This procedure is available for products you will subsequently:
- destroy
- export to a non-EU country
- place under another customs procedure
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 Authorisations (Expertisecentrum voor grensoverscheidende vergunningen, ECGOV), which is part of the Dutch Tax and Customs Administration.
