SGS e-Customs

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The Start of the Transitional Period for CBAM

In October 2023, the transitional period for the Carbon Border Adjustment Mechanism (CBAM) began. This period, which runs from October 1, 2023, to December 31, 2025, offers companies the opportunity to adapt to the new situation, become familiar with the system, and prepare for the collection of accurate data.

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Reverse charge of VAT at import

Do you import goods into the Netherlands, without having a branch or a permanent establishment in the Netherlands? That means you will owe VAT when you import these goods. In principle, you can reclaim this VAT via the Dutch VAT return, but this may take several months.

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