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Netherlands: Enhanced focus on customs value, goods classification, U.S. products

Netherlands: Enhanced focus on customs value, goods

Dutch Customs on 17 December 2019 announced that in the coming months more audits and checks will be conducted with regard to the customs value and classification of goods (the commodity code). Special attention will also be paid to the additional customs duties levied on certain products originating from the United States.


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Textiles and shoes

Dutch Customs will carry out additional audits and checks on the customs value of and the commodity codes used for the import of textile products and shoes. Special attention will be paid to imports from China, Vietnam, Bangladesh, Hong Kong, India, Pakistan, and Thailand.


Dutch Customs will increase its audits and checks of the customs value stated in the import declaration of the shipments made with regard to online purchases from outside the European Union—in particular if the low-value consignment value relief is applied. If the intrinsic value of the goods in a shipment is less than €150, no customs duties are due upon importation. VAT will not be charged if the value of the shipment remains below €22.

The existing VAT exemption for shipments up to €22 will be repealed effective 1 January 2021.

Additional import duties on products from the United States

As a result of the European Union’s trade policy measures, certain goods originating from the United States are currently subject to the payment of additional customs duties. Dutch Customs will verify the classification of these products.

Read a December 2019 report prepared by the KPMG member firm in the Netherlands

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