Netherlands: Increased monitoring of import declarations by Dutch Customs

Monitoring activities for imports in certain sectors to increase

Monitoring activities for imports in certain sectors to increase

The Dutch Customs authorities in late July 2021 announced that the monitoring activities for imports in certain sectors will be increased.

Customs explicitly stated that increased monitoring will be carried out on the following items. However, other elements of the import declarations may also be subject to additional scrutiny.

Clothing (textiles) and shoes: Customs will focus on the customs value and tariff classification of clothing and shoes imported from China, Vietnam, Bangladesh, Hong Kong, India, Pakistan, and Thailand.

Biodiesel: Customs will increase the monitoring of the origin and tariff classification of imports of biodiesel and used cooking oil—given countervailing duties currently in place on biodiesel originating from the United States. The EU has been imposing countervailing duties on biodiesel of U.S. origin since 2009. These measures were renewed in 2011, and in September 2015, they were extended until 2020. A second extension followed and as of 29 July, 2021 definitive countervailing duties are in place on biodiesel originating from the United States.

E-commerce: Effective 1 July 2021, the amended value added tax (VAT) rules for e-commerce were effective. Customs indicated that e-commerce consignments will be more intensively audited. The focus of the audits will be on the customs valuation (i.e., whether this value is not too low). Changes in the VAT rules for e-commerce include, for example, the repeal of the VAT exemption for low-value consignments under €22. However, the customs duty exemption for low-value consignments under €150 still applies.

In addition, exemption codes in the import declaration will also be increasingly monitored. There are two exemption codes for low-value goods:

  • C07 for consignments with a customs value under €150 that are shipped directly to a customer in the EU
  • C08 for non-commercial consignments with a customs value under €45 shipped from one individual to another

The correct application of these exemptions will be monitored.

E-bikes: The EU has imposed definitive anti-dumping duties on imports of electric bicycles (e-bikes) originating from China. In this regard, Customs will more closely monitor the origin and customs value of e-bikes imported into the Netherlands.

Read an August 2021 report prepared by the KPMG member firm in the Netherlands


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