Arrival of goods by ship or aircraft: temporary storage

The Dutch seaports and airports handle millions of tonnes of goods annually. This includes not only containers and bulk goods, but also millions of small packages. These goods arrive at the ports and then continue their journey inland. The ports are the first point of entry into the EU. This means that certain customs formalities must be completed. After arrival, the goods are initially stored in a temporary storage facility. In this article, we explain what storage in a temporary storage facility entails.

The extinguishment of a customs debt: how does it work?

An "invitation to pay" may sound friendly, but you are obligated to pay the customs debt, mentioned in the invitation to pay. Customs can issue an additional assessment (which is also an invitation to pay) if you have, for instance, declared an incorrect tariff classification, customs value, or origin. If it turns out that the correction by Customs is correct, then the only thing left to do is pay! Customs can also issue an additional assessment if you, as a holder of a customs authorisation, fail to meet the conditions or obligations applicable under the relevant customs procedure. However, the additional assessment can be extinguished in some situations, meaning you might not have to pay the customs debt after all! In this article, I will explain the possibility of the extinguishment of a customs debt.

Customs and VAT clearance for e-commerce

The e-commerce market is growing rapidly, shrinking the distance between suppliers and consumers. With a click of a button, you can order goods from all over the world. The goods are then delivered to your home. Often, you purchase these goods with import duties and VAT included. How exactly does this work?

Exporteur moet in de EU zijn gevestigd

De Nederlandse Douane maakte 1 oktober 2019 bekend dat alleen een in de EU gevestigde exporteur in de uitvoeraangifte mag worden vermeld. Vanaf 1 januari 2021 gaat de Douane hierop handhaven. De Douane heeft de ingangsdatum meerdere malen uitgesteld vanwege de coronamaatregelen, maar ook zodat het bedrijfsleven meer tijd had om zich voor te bereiden op de nieuwe situatie. De wijziging heeft grote gevolgen voor buiten de EU gevestigde partijen bij uitvoer.

Mergers and acquisitions: transfer of customs authorisations

Whether the economy is doing well or poorly, mergers and acquisitions are always there. Such a merger or acquisition not only has economic and legal impacts, but it also often changes the customs and excise organisation. Even if the operations and procedures do not change, customs authorisations, registrations, and permissions must be adjusted. A timely and structured approach is necessary to prevent delays in a merger or acquisition. Using a case study, we illustrate a successful approach.

An incorrect certificate of origin: what now?

You are trading with a customer outside the EU and this customer is requesting a certificate of origin. Before you can determine which certificate you need, you must first determine whether your customer needs the certificate to demonstrate preferential or non-preferential origin. If your customer wants to apply a preferential tariff, you will have to demonstrate preferential origin. The correct preferential certificate of origin is then determined by the country to which you want to send the goods. An incorrect certificate of origin may result in your customer having to pay more than expected when importing the product.

A mistake is easily made': AEO and Customs Criminal Law

Mendum facile, or "a mistake is easily made." This is certainly true when it comes to customs and excise matters, whereby it should be noted that some customs offenses are punishable under criminal law. Then, you are considered a suspect and are interrogated by an investigative officer.

Anti-dumping duties: retroactive application and suspended verification

You are a happy person! You have imported goods from Indonesia at a great price. You are very pleased with how the import process went, as you only had to pay import duties and there were no anti-dumping duties applicable. This would have been different if the goods had come from China, as anti-dumping duties would have been applicable applied. However, since the same goods came from Indonesia, you have no problem. Nevertheless, you are walking on thin ice, as evidenced by the case law of the Court of Justice. An anti-dumping duty can be applied retroactively. Additionally, a customs agent faces extra risks with a declaration for goods that may be subject to an anti-dumping duty if it receives the status of 'suspended verification'.

Ten tips & tricks for a successful objection

Despite the fact that almost every company strives to make accurate customs declarations, this does not mean that Customs always agrees with the declarant. This results in thousands of objection procedures with Customs. Many objections are rejected, while some are granted. To successfully conclude an objection procedure, several legal requirements must be met. Additionally, there are various success factors that increase the chances of your objection being granted. Below, we have listed ten tips and tricks for a successful objection procedure.