EU vs non EU country
Dutch Customs Regulations generally follow the broad guidelines laid out by the European Union with regards to its imports exports related customs and duties. As such, goods that enter the Netherlands customs territory from within the EU are classified differently than goods which enter from a non EU country. The main rule that applied to these goods with respect to customs regulation in the Netherlands, referred to as non community goods, is that they should be assigned a customs approved treatment or use. One of the ways in which a business can assign a customs approved use to the goods is by placing them under customs procedure.
It is possible, by using this procedure, under an exemption from import duties, other import taxes and trade policy measures following Dutch Customs Regulations, to introduce non-Community goods into the Netherlands, in order to have these goods treated (undergo a processing operation) in the Netherlands subsequently. Finally, it is possible to re-export the treated goods (the compensating products).
National Customs Helpdesk
The Netherlands has a National Customs Helpdesk to answer questions about substantive taxes, import levies and international issues relating to Dutch Customs Regulations.
According to the EU regulations, 648 of 2005 outlines the implementing provisions for Authorized Operators, various risk management procedures, pre departure declarations and improved export controls.
The primary basis for determining the customs value as per the Customs Regulations in the Netherlands is the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the European Community.
Conditions customs value
There are various conditions applicable, which must be arrived at, when determining customs value. These are:
- Limits imposed by a law or the public authorities on the geographical area in which the goods may be resold or do not substantially affect the value of the goods in question
- The sale or price is not subject to some conditional consideration for which a value cannot be determined with respect to the goods being valued;
- No part of the proceeds of any subsequent resale of the goods by the buyer will accrue directly to the seller, unless an appropriate adjustment is made.
- The buyer and seller are not related, or, in case the buyer and seller are related, that the transaction value is acceptable for customs purposes.
Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value, according to Dutch customs regulations.
Within the framework of customs regulations in the Netherlands, different articles provide for the charges that are added to the customs value, such as commissions and brokerage, costs of containers, packing, royalties and license fees, and the value of goods and services supplied directly or indirectly by the buyer in connection with the production and sale for export of the imported goods.