Supply Chain in the Netherlands
- There are no export restrictions in the European Union, for certain products export approval is needed.
- Export Taxes
- Export Clearance
The export procedure foresees, in principle, two stages:
First the exporter/declarant presents the goods, his export declaration and, when necessary, his export authorisation or licence at the customs office responsible for the place where he is established or where the goods are packed or loaded for export (Article 161 (5) CC).
Subsequently, the goods and a copy of the export declaration are presented to the customs office of exit which satisfies itself that the goods presented correspond to those declared and supervises their physical departure (Article 793 CCIP).
In the case of goods exported by rail, post, air or sea, the customs office of exit may be the office competent for the place where the goods are taken over under a single transport contract for transport to a third country (e.g. port, airport, railway station).
The customs office of exit endorses copy No 3 of the SAD or any other document replacing it (Administrative Arrangement of 1994) and returns it to the declarant or his representative (this serves as proof of export and can be used for exemption from VAT and excise duty).
- Necessary Declaration
- Details submitted will include the origin of the goods, the country to where the goods are being sent, commodity codes, Customs Procedure Codes and values.
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