If you trade goods outside of the European Union (EU), the free movement of goods does not apply, and you will have to deal with the Dutch Customs. You will have to use the 0% VAT rate, and use export documents.
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You must notify Customs that you are exporting goods to a country outside the EU, using the 'aangifte ten uitvoer' (export declaration, in Dutch). Customs will check if there are any additional conditions you have to meet. Are you inexperienced at exporting goods? Then you would do well to let a forwarder or transport company take care of the customs declaration. You can find a transport company in the Netherlands via Holland Transport (in Dutch). To find a forwarder, use the Fenex website (in Dutch).
Use the 0% VAT-rate
When you export goods to a non-EU country, you must use the 0% VAT tariff. It makes no difference if your customer is an individual or a company. You must be able to demonstrate that your goods have really left the EU. To that purpose, keep:
- A copy of the freight bill
- The transporters invoice
- The import certificate
- All documents/forms you receive from the customs administration
- Correspondence with your customer
Find out which export documents you need
Which documents do you need to export and sell your goods in your chosen country? Find out in the EU Market Access Database. You will find an overview per country of the relevant export documents. You can order several export documents via the Chamber of Commerce (in Dutch): the ATA Carnet, Certificate of Origin, EUR1 / EUR-MED certificate, and legalisation / certificate. See also: Export documents
Find out what the product requirements are
When exporting outside the EU, it is not unusual to meet with different product requirements, that necessitate alterations to your product or packaging. Many countries demand product information in the local language, not just on the packaging, but also on labels and in manuals. Sometimes a technical adjustment is required, like a different plug or a different colour.
Take into account local legislation
Find out if you have to fulfill legislation or regulations specific to your export country. For instance: non-EU countries often require product testing prior to approval. You can find the relevant rules and regulations in the EU Market Access Database.
Check for boycots or trade barriers
The EU Market Access Database provides information on boycots and trade barriers.
Make clear transport arrangements
Who arranges the transport, who pays for it, who is liable in case of damage, and who takes out which insurance? Use the ICC Incoterms® to make clear arrangements about the delivery terms and transport of your goods.
N.B.: The ICC Incoterms® 2020 are the most recent version of the terms. If you were already using the Incoterms® 2010, you can continue to do so. They are still valid.
Find the best payment method
Determine the best payment method for your situation. Choose one that minimises your risk.
Statistics: export of goods
Total export value of goods to non-EU countries