Export
The activities of the Customs Administration are not limited to inspecting imported goods, it also has a task in inspecting goods that are exported. This means that if you export goods, you will also be dealing with Customs. For Community goods leaving the EU customs territory, you must complete an export declaration and file it with Customs. Community goods are goods that are in free circulation in the EU, for example because the import duties on those goods have been paid or because the goods were produced, harvested or mined in the EU.
In order to be allowed to export Community goods, the exporter must file an 'export declaration'. There are certain requirements that you must meet for tax purposes. You must also observe a number of rules concerning safety, health, economy and environment.
References to the EU on this site are to the EU customs territory.
Please note
Exporting is moving Community goods outside the EU customs territory. Moving Community goods from the Netherlands to another EU country does not constitute export, but rather an intra-Community transaction, for which you need not file an export declaration with Customs.
Some areas and other EU countries belong to the EU's territory without being part of the EU customs territory. Moving Community goods from the Netherlands to such an area qualifies as export. For a list of areas within the EU that are not part of the EU customs territory, please refer to the list of EU countries.
This also applies to areas that are included as part of the customs territory, but not of the VAT territory.
