The Dutch Customs Authority recently announced that it will pay more attention to the customs value of textiles and shoes in import declarations which are imported into the EU via the Netherlands. In addition, products purchased online, the so-called e-commerce – will also be examined more closely. Especially if they are declared as a low value shipment. Furthermore, e-bikes and pipes and tubes will gain extra attention as well.
Clothing and shoes
Companies and consumers importing clothing (textiles) and shoes from China, Vietnam, Bangladesh, Hong Kong, India, Pakistan or Thailand must make sure that the customs value and HS-Codes (tariff classification) are correct. Customs will thoroughly check these goods.
Seamless pipes and tubes
If you import seamless pipes and tubes from India, please check carefully whether the processing in India is sufficient for the goods to be of Indian origin. If seamless pipes and tubes originate in China, an anti-dumping duty applies. Customs will pay extra attention to this.
E-commerce
More and more products are sold online. Because the VAT rules have changed from July 1, customs checks these shipments thoroughly. For example, the VAT exemption up to € 22 no longer exists.
Customs also checks whether the customs value of these products is not declared too low. And checks whether the exemption codes are used correctly. In addition, customs check whether it really concerns a purchase or sale. This is especially important for VAT.
Exemption Codes
Exemption codes can be used when goods are of low value. The value for these exemptions is the actual value, excluding freight and insurance costs. If you use a code incorrectly, the customs duties and VAT will not be calculated correctly.
Code C07: for shipments that have a value less than €150. It has to be shipped directly to someone in the EU.
Code C08: for shipments from one private individual to another, non-commercial and have a value of €45 or less.
E-bikes
Check the origin and customs value carefully.
An anti-dumping duty applies to imports of electric bicycles from China. Customs therefore checks the value and origin of these goods.
There is more
Customs also checks other points of the declaration, not just the customs value and origin. In this way, companies can pay extra attention to their declaration, avoid errors and prevent delays.
The customs controls are both physical and administrative. Businesses that want to transport the goods before the checks have fully been finalized will need to deposit additional security.
Resource: Belastingdienst.nl
