Customs duties on export

Regarding customs duties on export goods, there is a distinction between countries inside the EU and countries outside the EU.

Export to countries inside the EU

There are no internal borders between the EU member states. Therefore you do not need to make customs declarations. When you supply goods to a customer in another EU member state, this is no longer officially called export. It is now referred to as an Intra-Community Supply (ICS). This means that you only have to deal with your own tax authorities.

Since the internal borders of the 28 EU member states have been abolished, you also no longer have to fill in a customs form. The authorities may check your administration. The invoice should meet certain requirements and shipments of goods are usually accompanied by a document such as a waybill.

Value Added Tax (VAT)

In general, you do not have to charge Dutch VAT on intra-community supplies to business. There are many exceptions. We recommend that you ask the Chamber of Commerce about the most recent developments.

Export to countries outside the EU

When you export goods to countries outside the EU, you have to deal with both the tax authorities and Customs authorities. In many cases you can invoice the export goods to businesses at 0% VAT. As the exporter, you are expected to provide proof to the tax authorities on request. Check with your Chamber of Commerce in advance for possible exceptions.

Contact the Chamber of Commerce