Increased customs inspections on customs valuation, e-commerce and Binding Tariff Information (BTIs)

In brief

The Netherlands’ customs authorities recently announced that it is increasing the number of customs inspections focused on customs value, e-commerce and Binding Tariff Information (BTIs).

In detail

The Netherlands’ customs authorities plan to increase the number of inspections it conducts, with specific focus on the following areas:

  • Correct classification and customs value of textile articles and shoes originating from China, Vietnam, Bangladesh, Hong Kong, India, Pakistan and Thailand. 
  • The customs value of e-commerce products, specifically in relation to application of low consignment relief for goods with values lower than EUR 150 exempted from customs duties.
  • Correct use of BTIs through monitoring whether BTIs are applied correctly upon importation of the goods for which the BTI was issued. Netherlands’ Customs will check whether the customs declaration mentions the BTI reference number and whether the reported tariff code matches with the tariff code assigned to the goods with the BTI.

The takeaway

Economic operators performing customs operations in the Netherlands are advisable to be aware of the customs authorities’ approach and conduct internal checks to ensure that do not encounter difficulties in carrying out the customs operations.

It is possible that the Romanian customs authorities also consider adopting this approach in future.

© [2018] [ PricewaterhouseCoopers Tax Advisors & Accountants S.R.L  ]. All rights reserved. PwC and PricewaterhouseCoopers refer to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. At PwC, our purpose is to build trust in society and solve important problems. PwC is a network of firms in 158 countries with more than 236,000 people who are committed to delivering quality in assurance, advisory and tax services. Find out more and tell us what matters to you by visiting us at www.pwc.ro.

Contact us

Daniel Anghel

Tax and Legal Services Leader, Romania

Tel: +40 21 225.3794

Ionuț Simion

Country Managing Partner, Romania

Tel: +40 21 225 3708

Diana Coroabă

Partner, Tax Services

Tel: +40 21 225 37 94

Ionuţ Sas

Partner, Tax Services, Romania

Tel: +40 21 225 3741

Andreea Mitirita

Partner, Tax Services, Romania

Tel: +40 21 225 3681

Follow us