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Help and advice on Article 23

If you have to pay VAT in the Netherlands, but are not domiciled here, you can appoint Vat Rep Info to act as your fiscal representative. We provide a one-stop-shopping service to assist you with all VAT and customs issues, including, for example, the Article 23 regulation.

Declaring imports
When importing or exporting goods from or to a country outside the European Union, you are required to file a customs declaration. In the Netherlands, the Customs Administration can start clearing your goods as soon as the respective declaration is filed. This procedure involves a large amount of paperwork. Vat Rep Info has the knowledge and expertise to clear goods through customs smoothly and quickly.

Article 23
The Customs Authority charges VAT on goods imported from outside the European Union on arrival. The VAT rate is 21% or 6%, depending on the type of goods. In a large number of countries, the importer has to pay the VAT immediately. Article 23 allows you to defer payment of the VAT owed on imports. This means VAT no longer has to be paid immediately on the arrival of the goods, which gives importers a significant liquidity advantage. Vat Rep Info would be glad to help you benefit optimally from this special tax arrangement.

Every product has its own specific tariff category in order to be able to calculate the amount of import duty and other taxes. The Customs Administration determines which category a product is placed in. This is called binding tariff information (BTI). We would be pleased to advise you on import duty, tariff categories and BTIs.

Customs value and goods code
The amount of import duty depends on the nature of the respective goods and their origin. The way in which the customs value is calculated frequently raises questions. What should or should not be included? Vat Rep Info would gladly assist you in answering these questions.

Storage under supervision
Vat Rep Info can place goods in transit to an unknown destination in storage under customs supervision. We can make all the arrangements on your behalf so that you can store goods without paying import duty and other taxes until the destination is known.

Unknown destination
Goods that enter the EU with an unknown destination are placed ‘in temporary storage under customs supervision’. The maximum storage period for goods with an unknown destination that arrive by sea-freight is 45 days. After this time, the destination must be known. Goods that arrive by airfreight can be stored for a maximum period of 20 days. In both cases, filing a customs declaration is required. Vat Rep Info would be happy to help you with the necessary documents.

(Re-)export without duty
The Customs Administration helps traders by storing their goods in a customs warehouse. If the goods are not in transit to a destination in the EU, no import duty is owed. As long as goods are stored in a customs warehouse, you do not have to meet any tax or legal obligations in the Netherlands. However, strict requirements apply in respect of the administration of goods in a customs warehouse. The Customs Administration issues a permit for storage and demands a bank guarantee for duty that may subsequently have to be paid. Vat Rep Info can make the necessary arrangements on your behalf.

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