Netherlands customs clearance import export

Netherlands customs clearance import export

1. First of all, some terms:

EORI=Eeconomic Operators Registration and Identification, which is the unique identification code used by EU customs to record, track and count import and export information.

VAT=Value Added Tax

DR=Direct Representation

IDR=Indirect Representation

LFR=Limited Fiscal Representation

GFR=General Fiscal Representation

ICP=Intra Community Performance (EU) intra community (VAT) circulation notification

2. After the goods arrive in the Netherlands by air, sea or rail from China, there are three optionsofNetherlands customs clearance import export:

1. The Dutch freight forwarder directly arranges local customs clearance, and then the whole shipment is directly delivered to the warehouse of the customer's intended destination. This method is rarely used for air transportation, but more used for sea transportation. It is suitable for the whole cabinet to be delivered to the overseas warehouse near the Netherlands.

2. The Dutch freight forwarder first pulls the goods to its own bonded warehouse, and then arranges for the customs clearance of the whole bill of goods at one time, and the delivery after consignment. This method is applicable to the whole batch of goods to be delivered to the warehouse of a platform delivery center, or to the overseas warehouse far away from the Netherlands.

3. After the Dutch freight forwarder pulls the goods to the bonded warehouse, it will arrange multiple batches of customs clearance and delivery according to the customer's delivery needs. This method is applicable to goods sent to commercial buyers and goods sent to multiple platform delivery centers.

3. Who will declare in the Netherlands?

Three possibilities:

1. Dutch local freight forwarder's own customs declaration department

2. Customs brokers cooperating with local freight forwarders in the Netherlands

3. Dutch local customs broker designated by the owner

4. Customs declaration services that the customs broker can provide:

1. The customs broker directly declares the goods of the owner as his own goods.

Customs clearance agent code 1, the customs broker is fully responsible for the results of customs declaration

2. Direct agency customs declaration is only applicable to cargo owners with fixed registered companies in the EU

The cargo owner has a valid EORI and VAT number and signs a DR contract with the customs broker. The customs broker makes customs declaration in the name of the owner's EU company, with customs clearance agent code 2. The importer recorded by the customs is the owner's EU company, and the owner is fully responsible for the results of customs declaration.

3. Indirect agency customs declaration is applicable to the cargo owner who has not registered a company in any EU country

The cargo owner signs an IDR contract with the customs broker. The customs broker makes customs declaration on behalf of the cargo owner in its own name. The customs clearance agent code is 3. The importer recorded by the customs is the cargo owner. The customs broker and the cargo owner are jointly responsible for the results of customs declaration.

a) The owner himself is the consignee and holds the Dutch offshore tax number: the steps are the same as those in 1. b) of the direct agent.

b) The owner himself is the consignee and holds one or more valid offshore tax numbers of EU countries outside the Netherlands: the steps are the same as those in 1. c) of the direct agent.

c) The EU enterprise buyer of the owner is the consignee and holds the valid tax number: the customs broker will use the LFR method to declare for the owner, and the owner must sign an LFR contract with the customs broker additionally.