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.

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