338 results

Are you an entrepreneur in an EU country other than the Netherlands? And do you supply excise goods to private individuals in the Netherlands and pay transport costs? If so, you must file an excise...

Before you store excise goods and/or goods liable to consumer tax in the Netherlands you always need an authorisation to store goods in a tax warehouse and/or an authorisation for an establishment to store excise...

Before you start manufacturing excise goods and/or goods liable to consumer tax in the Netherlands you always need: a 'Vergunning vervaardiging in een accijnsgoederenplaats' (Authorisation to manufacture goods in an tax warehouse) and/or a 'Vergunning inrichting voor...

See here the particulars for goods liable to consumer tax. Fruit juices and vegetable juices and soft drinks. Fruit and vegetable juices Consumer tax is payable on pure fruit juice, pure vegetable juice and mixtures...

See the particulars per excise product: beer, wine, intermediate products, ethyl alcohol, tobacco products and mineral oil. Particulars for: More information? Call the Customs Information Line. Beer The alcohol percentage of beer determines how much excise...

Is your enterprise involved in international trade? If so, you may benefit from the status of Authorised Economic Operator (AEO). If you have the AEO status (i.e.: an authorized economic operator) you will be considered...

Proof of Union Status is a European information system with which Customs issues and checks T2L(F) union status certificates. From 1 March 2024, you must apply for union status certificates T2L and T2LF in the new EU...

On 13 February 2024, Customs implemented EMCS 4.1. This has consequences for customers who apply the Export process and use the Customs Management System (DMS) in combination with the Excise Goods Transport under Excise Duty Suspension process...

Are you developing software for the purpose of submitting digital customs declarations? Make sure that your digital messages comply with the requirements. The information you require is provided on nh.douane.nl. There you can take a free...

Centralised Clearance (CC) represents a simplification of the declaration process. AEO-C companies with a CC permit will be able to submit all their customs declarations in 1 chosen member state, provided they are based there....

DECO is a declaration system for the import of e-commerce goods. DECO enables you to file regular declarations or declarations within the framework of the import scheme. You use DECO to file a declaration for your...

Declaration system AGS has been replaced by Douaneaangiften Management Systeem (DMS). More information

You are required to use the EORI number as an identification number in all customs procedures when exchanging information with Dutch Customs. AEO Identification Customs determine the AEO status of the economic operator, if it...

The European Union keeps a central record of all EORI numbers in an EORI database that is available to the customs authorities of the various member states. The following information is kept of every economic...

If you want to verify whether an EORI number actually does exist, please visit the EU database and enter the number. You will then be able to check if the EORI number is a valid...

When you first submit a customs declaration, or have one submitted on your behalf, or apply for an authorisation with Customs, you require an EORI number. Depending on your situation, you can create this number...

This is an identification number. You need it when conducting cross-border business and have to deal with Customs, for example when filing customs declarations. The EORI number allows for the more rapid exchange of data...

The EORI number is assigned by the member state where the economic operator is established. An EORI number that has been issued in one of the member states is valid in all member states. The...

Forms and explanations Electronic communication EORI Outward processing Authorised exporter/authorised issuer Other See also Useful links for conducting international business

Are 'European Union goods' leaving the EU? If so, you must submit an export declaration to Customs. European Union goods are goods in free circulation within the EU. Examples are goods that have been produced...

Emergency procedures Forms and explanations Electronic communication EORI Other See also Useful links for conducting international business

Since 1 October 2023, the Carbon Border Adjustment Mechanism (CBAM) has been gradually introduced. The CBAM is a European regulation. The EU uses it to correct CO2 emissions from the production of certain goods outside...

Are the goods entering the EU? And are they intended to be used in the EU? If so, you must file a declaration. Submitting a declaration You can do your own declaration or have this...

In the Union various rules apply to special procedures. We have listed the forms and explanations that you need. Customs warehousing End use procedure Inward processing procedure Outward processing procedure Temporary admission procedure Other See...

Non-Union goods can be placed under one of the following special procedures: You do need an authorisation to operate a Customs warehouse and to use the Inward processing, Outward processing, Temporary admission and End Use...