Addition duties for products from USA

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List is further limited

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).

Wrong tax number on a demand for duty

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recente case law

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

classification of mobilty scooters

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The saga ends, but not correct

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

Repair products – EU customs treatment

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Can I get relief from import duties upon re-import of the repaired item?


Faulty products are sent back outside the European Union for repair; can I get relief from import duties upon Read more

I sell products to European customers, do I need a VAT-number?

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Short explanation about the necessity of a VAT number

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

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EU case law

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

European Transport of Waste Directive

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High Court Case law

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

Customs value for Apparel from China

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Too low to be true

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.

Import VAT in RMA proces

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Can you recover

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).