Since 2005, the European Union impose a 15 % ad valorem additional customs duty on imports of certain products originating in the United States of America. Recently the list of products subject to the additional duties was limited. Currently the additional duties only apply to products of CN-heading 870510 (crane lorries), 900319 (certain spectacle frames) and 071040 (sweetcorn).
The Britisch exporters association published a helpfull guide on EU export compliance. You’ll find it on their website http://www.bexa.co.uk
What if the tax number, or an EORI number on a post clearance demand for duty is not correct. What does that mean for the validity of the demand? Early last month, the Dutch High Court ruled on that question. Following a post clearance inspection, Dutch customs issued a demand for duty. Read more
The European Court of Justice decided that mobilty scooters must be classified in heading 8703. In 2006 the Dutch Customs Court had also decided that the correct heading is 8703, but then in 2008 the Amsterdam Court of Appeal decided that the mobility scooters should go in 8713, as the importer had argued. Read more
Faulty products are sent back outside the European Union for repair; can I get relief from import duties upon Read more
Manufacturers from overseas, who intend to sell products to customers in Europe, often ask about the European Customs tariff, and if they need a VAT number. Here is a short explanation about the necessity of a VAT number. First it is important to establish who shall act as the importer of record. Read more
Customs value – when sold DDP
The import duty itself is not part of the customs value, provided that the duty is separately shown on the invoice. Read more
On October 12, 2010 the Dutch High Court rendered a decision in another case concerning violation of the European Waste Directive. Very often the question before the Courts is whether products qualify as waste. In this particular case, it concerned transport of left over materials from the Netherlands to Malaysia. Read more
European customs are cautiously watching the customs values declared for apparel from China. We’re in discussion with Dutch customs on the acceptance of the prices on the invoices (transaction value) as customs value. I expect further developments soon.
We’re preparing a claim for the refund of a significant amount of import VAT. The import VAT was paid over the last few years for the import of replacement products. The client’s RMA process worked perfectly but overlooked the fact that the import VAT could be recovered from the Dutch tax authorities (foreign office).