Customs Regulations and Contact Information
Goods that enter the customs territory of the EU from a non-EU country are referred to as ‘non-Community goods’. A number of rules apply with respect to these goods. The main rule is that these goods should be assigned a ‘customs-approved treatment or use’. One of the ways in which you can assign a customs-approved treatment or use to the goods is to place them under a ‘customs procedure’.
By using this procedure it is possible, under an exemption from import duties, other import taxes and trade policy and agricultural policy measures:
to introduce non-Community goods into the Netherlands or another EU country, in order subsequently to have these goods treated (undergo a processing operation) in the Netherlands or elsewhere in the EU, and finally to re-export the treated goods (the compensating products) and remove them from the EU.
National Customs Helpdesk – this helpdesk can answer questions about substantive (tax) questions about import levies, and international issues.
Dutch customs maintain extensive information on regulations, in English, on their website:
Regulation 648/2005 is the "Security Amendment" to the Customs Code (Regulation 2913/92) and outlines the implementing provisions for Authorized Economic Operators, risk management procedures, pre-departure declarations, and improved export controls.
Tariffs and Import Taxes: Information on customs valuation is contained in Title II, Chapter Three, of Council Regulation (EEC) 2913/92, establishing the Community Customs Code, titled, "Value of Goods for Customs Purposes" (Articles 28 through 36). The primary basis for determining customs value set out in Articles 29 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 Community..."
Article 29 lists the following conditions, which must be met in determining customs value:
- There are no restrictions as to the disposal or use of the goods by the buyer, other than restrictions which are imposed or required by a law or by the public authorities in the community, limit the geographical area in which the goods may be resold, or do not substantially affect the value of the goods;
- 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 disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Article 32; and
- The buyer and seller are not related, or, where the buyer and seller are related, that the transaction value is acceptable for customs purposes.
The "price actually paid or payable" in Article 29 refers to the price for the imported goods. 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.
Articles 32 and 33 provide for adjustments to the value for customs purposes. Article 32 lists 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. Article 33 lists charges that are not included in the customs value, such as, charges for transport, charges incurred after importation, charges for interest under a financing arrangement for the purchase of the goods, charges for the right to reproduce imported goods in the Community, and buying commissions.
Effective July 1, 1995, the Commission amended Article 147(1) of Regulation 2454/93 of the Customs Code which affects valuation in the case of successive sales. This amendment "defaults" valuation to the last sale, but allows the value of an earlier sale if it can be demonstrated that such a sale took place for export to the EU. The evidentiary requirements to support the bona fides of any earlier sales will be based upon commercial documents such as purchase orders, sales contracts, commercial invoices, and shipping documents.