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Dutch customs from time to time informs businesses on the elements on which they will focus their controls in the coming months. They recently announced increased attention for classification, customs value, e-commerce and BTIs.
Correct classification and customs value of textile articles and shoes originating from China, Vietnam, Bangladesh, Hong Kong, India, Pakistan and Thailand.
Dutch Customs will increase their controls on the customs value e-commerce products. Specifically, Dutch Customs will focus its controls on the application of the low consignment relief. This relief exempts goods from customs duties when the value is lower than € 150 and gives an exemption of (import) VAT for goods with a value lower than € 22.
Dutch Customs will monitor whether BTIs are applied correctly upon importation of the goods for which the BTI was issued. Specifically, Dutch Customs will check whether the BTI reference number is mentioned on the customs declaration and whether reported tariff code matches with the tariff code assigned to the goods with the BTI.
The additional controls on e-commerce and customs value follow the trend that the Dutch and EU authorities tend to be more critical of the application of the low consignment relief. It is therefore advisable for companies applying the low consignment relief (particularly in relation to e-commerce) to review their internal checks and monitoring systems to make sure that in case of an audit, it can be shown to Dutch Customs that the low consignment relief is applied correctly.