What do you need for Customs?
If you are required to contact Dutch Customs, you need the following:
- EORI number
The EORI number is an identification number for exchanging data with customs. EORI stands for ‘Economic Operators Registration and Identification’.
- AEO status
An AEO status (Authorised Economic Operator status) is not mandatory, but has benefits (in Dutch). For instance, your goods will pass the customs check more easily. Or are checked less often. You can apply for a AEO status for free at Dutch Customs.
Determining custom duties
You pay taxes on the customs value of the goods that you import or export. These are called import levies and export levies. The customs value (in Dutch) is the value of the goods the moment they enter the European Union (EU).
The customs value of goods are the same in all EU countries. Do you import goods to the Netherlands and Germany? Then you pay the same customs duties for both loads. How high the import levies or export levies are, depends on the goods and the country of origin.
Other taxes for import or export
The other taxes for import or export can differ in each EU country. For example, VAT or excise duties. In the Tariff list (DTV) all rates are stated. In the manual you can read more about the use of the Tariff list.
Commodity codes and DTV
For the customs declaration you need the commodity code (HS code). With this code Customs can determine if you are paying the correct import levies. And whether you are paying the correct VAT rate. In case of import, this code is called the TARIC code. Customs also uses this code to check if there are extra measures for your goods. Such as import licences for medicines or certain plants.
For the declaration of goods all EU countries use the same commodity codes. You can find the commodity codes in the Tariff list (DTV). In the Tariff list, you can also find:
- a description of the goods
- the duties and/or other taxes you need to pay when importing the goods
- other rules you need to keep in mind during import
The importer submits the declaration
Usually, the importer declares the import of goods. Often this is the buyer of the goods. Unless you have agreed to the Incoterm© DDP (Delivery Duty Paid) with the seller. Then the seller is responsible for the customs formalities. Such as the declaration, import levies, and the VAT in the country of destination for the goods.
Declaration for export
If you export goods, you also need to declare them at customs. This is called an export declaration. Read more about export declarations at Belastingdienst.nl.
Submit your declaration digitally at Customs
You submit your declaration to Customs via the declaration system DMS (in Dutch). Do you not have much experience with declarations? A transporter or a customs broker can do this for you.
If you want to submit a digital declaration yourself, contact the National Helpdesk of Dutch Customs. They will help you on your way.
To declare digitally, you need:
The costs of a digital declaration depend on your software, the type of declaration, and how many declarations you do.
Do you want to declare for a special Customs procedure for which a licence is required? Then you need to have the licence before using the special procedure.
Exemption from import duties
Sometimes you can pay less or even no import duties. That is the case if:
- Your product is made in a country that has a trade agreement with the EU and you have an origin form to prove it. For example, a EUR.1 or EUR-MED certificate, a Certificate of Origin (CvO) or an ATR certificate.
- You import raw materials or semi-finished products that are hard or impossible to get in the EU. Then there are tariff quota or tariff exemptions.
Rules for exporters
Do you export? And do you want to know which tariff of import duties your foreign client has to use? Search the tariff in the Access2Markets portal of the EU. For more information, see the manual and the English video about the use of Access2Markets.
Trade within the EU
Do you sell goods to a client in another EU country? Or do you buy goods from a supplier in another EU country? Then you do not need to declare goods with Customs. You do not need to pay import duties either.
Excise duties and consumption tax
For certain products, such as alcoholic beverages or tobacco products, you pay excise duties. For other goods, such as fruit juices, you pay consumption tax. For trade in those goods, you need an EORI number in the EU as well.