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Invoice declaration for small shipments

This information is provided by:Netherlands Chamber of Commerce, KVKNetherlands Chamber of Commerce, KVKNederlandse versie

If you export goods to or import goods from a foreign country, you or your buyer will have to pay import duties. Some countries give discounts or exemptions on European Union (EU) products. This means you pay no or less import duties. The same applies to goods imported into the EU. Then you need to show an invoice declaration of preferential origin.

Invoice declaration instead of EUR.1 when exporting

Sometimes, your foreign buyer or importer can get a discount (or: import duty relief) on the goods you export. To show that your goods are of EU origin and meet the rules of preferential origin, you have to enclose an EUR.1 or EUR-MED certificate with your shipment. If the value of the goods of preferential origin is not higher than €6,000, you are allowed to use an invoice declaration instead of an EUR.1.

Here is a list of countries with a trade agreement with the EU.

Invoice declaration for imported goods

Do you import goods into the Netherlands from non-EU countries? Then you have to pay import duties. Goods imported from countries with which the EU has a trade agreement, you pay less or no import duty. The exporter will need to provide an invoice declaration of preferential origin.

Find out more about invoice declarations for imported goods on KVK.nl.

Download invoice declaration template

The Netherlands Chamber of Commerce KVK has created an invoice declaration template. You can download the template here (pdf).

When does an invoice declaration apply?

The main criterion is that the goods are of preferential origin. In addition, the invoice declaration consists of a prescribed text, which you place and sign under an invoice. If you are an exporter, in this text you declare that the products are of preferential origin.

Use the model declaration drawn up by KVK. Do not change anything or it will not be valid. Make sure to state the place and date, your name, and your position, along with your original signature (not a copy or stamp). You may also place the declaration on the invoice, packing list or other commercial document showing the value of the goods.

Customs will assess whether your invoice declaration is valid. Do the goods not meet the rules of preferential origin? Then you as importer or you client when you export, may receive an additional assessment of unpaid import duties. You may also be fined.

Rules of origin for an invoice declaration

You can only use an invoice declaration for goods that meet the same rules of origin as for an EUR.1 or EUR-MED certificate. For more information about invoice declarations, contact KVK.

Exceptions for invoice declarations

If the customs value of the goods in your shipment is higher than €6,000, you must enclose an EUR.1 or EUR-MED certificate as proof of preferential origin. This does not apply to exporters with an Approved Exporter Authorisation (in Dutch) from customs. Then you may also use an invoice declaration above the €6,000 limit. If you are an Approved Exporter, always state your authorisation number.

Invoice declaration for mixed shipments

Export shipments containing goods of both preferential and non-preferential origin is called a mixed shipment. You will need to indicate clearly which goods are originating and which are not on the invoice declaration document. You do not have to prove the origin of the goods of non-preferential origin.

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