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Customs Advice
Tailored customs advice
Calculating VAT and import duties when trading goods across borders can be a complicated task. Do your goods have preferential origin and can you prove it? Do you have the right export licences? Are you aware of the options of reducing and deferring import duties? In order to avoid additional tax assessments, fines and audits, it is very important that you act according to the current laws and regulations, which are often complex. Moore DRV’s specialists have years of experience in the field of European tax issues in international trade. We will be happy to advise you on the tax implications of your goods flows, so you do not have to study customs matters or end up paying too much tax.
Imports: Customs issues
In theory, import duties are payable every time goods are imported into the EU. How these duties are calculated is based on three aspects: classification, origin and customs value. Establishing these things can be very complex and always depends on your specific situation. There are also (special) arrangements to suspend, reduce or waive the levying of import duties. In addition, you always need to pay attention to anti-dumping levies; rates of 50-60% are not unusual. If you are planning to import goods into the Netherlands, you need to apply for an EORI number so that Customs authorities can identify your business.
How can we support you with customs?
- By applying for numbers (such as EORI and REX) and licences (such as AEO, customs warehouse, inward and outward processing) and handling the processing.
- By performing a customs scan in order to identify your opportunities and risks.
- By requesting repayment of excess customs duties.
- By supporting you in settling disputes with the Dutch Tax and Customs Administration.
- By taking care of BTI and BWI applications in order to avoid discussions at a later date.
Exports: customs issues
Additional consideration is also required when exporting goods out of the EU. Do you have the correct origin documentation for your buyer? Do any export controls apply to the goods, which may require you to obtain an export licence? Can you demonstrate the application of the zero rate of VAT at a later date (using both the export declaration and the confirmation of exit)?
All of these processes and documents need to be properly identified and stored in your records in order to avoid unnecessary discussions with Customs authorities. If you produce goods in Europe and you want to provide certainty to your buyers in Canada, Japan or the UK, for example, a REX licence may be beneficial. With this licence, your buyers can easily prove the European origin of the products and therefore claim a lower customs tariff.
Your customs matters: certainty and confidence
The customs authorities understand that you want certainty regarding your fiscal position. There are several options for this, such as obtaining binding tariff information (BTI) or binding value information (BWI). In addition, provided your business operates internationally and you meet additional conditions, you can reduce the number of checks and act on a basis of trust with Customs authorities by means of an AEO authorisation.
Information about your customs position
With every import or export transaction, careful consideration is required to ensure that you do not face surprises at a later date or pay excess customs duties. By performing a customs scan, we can identify your opportunities and risks. The additional tax assessment and refund period for customs duties is three years. Depending on the outcome, we can further advise you on the opportunities and risks, such as filing a repayment claim.
More information about customs advice
Our advisors will be happy to help you optimise your customs position and avoid discussions with the authorities. We can also support you in applying for licences and information, allowing more time for you to focus on your business.