import and export duties
Supplier | Supply date 12-01-2009
Within the European Union import and export are referred to as Intra-Community deliveries and acquisitions.
- In cases of Intra-Community acquisitions, value added tax is usually payable (VAT, in the Netherlands known as BTW) as well as excise in case of excise products.
- Intra-Community deliveries are not subject to VAT.
Imports from countries outside the European Union are subject to the following taxes:
- VAT (with the exception of zero-rated goods)
- Import duty
- Excise in cases where alcohol, tobacco and other excise products are concerned.
No tax or duty is payable on export of goods or stored goods awaiting forwarding or further processing. There are special facilities for deliveries to off-shore companies and for the import of goods from off-shore installations. Check www.douane.nl for more information.
You can notify Customs of imports and exports in two ways:
- in writing, using the so-called “Single Administrative Document”
- electronically, using Sagitta.
For more information
Rotterdam Customs
Laan op Zuid 45
3072 DB Rotterdam
P.O. Box 50966
3007 BJ Rotterdam
T 0800 - 0143 (Dutch only)
F 010) 290 43 15
I www.douane.nl
You can also dial (055) 538 53 85, option 4. You first get a Dutch voice response system, but after option 4 you will be connected to an English-speaking operator.
Chamber of Commerce Rotterdam, Trade Policy Department
Mr H. Hartgers
Blaak 40
3011 TA Rotterdam
P.O. Box 450
3000 AL Rotterdam
E info@rotterdam.kvk.nl
I www.kvk.nl