Customs Formalities

In the Benelux De Rijke has in-house customs departments. A team of experienced customs brokers can issue all relevant customs documentation: import & export customs formalities, transit documents, handling of excise goods and supporting documentation: Certificate of Origin, ATR, EUR1 and legalization of documents.

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Import into the EU

On behalf of both European and non-European based companies De Rijke can issue the import customs formalities. When the importer is situated in the EU this is handled via ‘Direct Representation’, whereby the clearance is done for account and risk of the European importer.

Limited Fiscal Representation (LFR)

For importing companies who do not have a Dutch VAT number De Rijke can act as Limited Fiscal Representative. Advantage is that these non EU-based companies can still serve their European customers, without being established in the EU.

In day to day business we see that European companies purchase goods on DDP basis, whereby the seller is responsible for all import customs formalities including settlement of import duties. The Limited Fiscal Representation allows overseas companies to sell under DDP terms into the EU.

VAT Deferment - so called 'article 23 license'

Unique for the Netherlands is the so-called ‘article 23 license’. This license allows to defer the import VAT (applicable with the import customs clearance) to the final receiver within the EU.

As a result the VAT does not have to paid at the moment the import customs clearance is sent through to Dutch customs. This offers a significant cashflow advantage.

Belgium has a similar VAT deferment regulation as the article 23 license whereby they can act as Limited Fiscal Representative as well.

Export out of the EU

For export shipments with a destination outside the European Union relevant export customs documentation is issued.

Transit documentation

Goods being imported into the European Union for which the import duties are not yet paid (bonded goods) can be moved within the European Union with a transit document (T1 document). Movement is allowed to a specific location without upfront payment of import duties. The goods can be customs cleared at a later moment at this location.

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Supporting (origin) documentation

All services related origin documentation & legalization of documents are offered. Online connection with the Dutch Chamber of Commerce ensures a smooth process.

Examples of documents: Certificate of Origin (CoO), EUR 1 certificate, T2L and ATR document.

Storage Facilities

De Rijke offers warehouse storage for both non-bonded (free) goods  as well as bonded (non custom cleared) goods. For storage of bonded goods the import customs formalities are not issued yet and thus the import customs duties are not paid yet.

Before outbound delivery to the customer the customs formalities can be issued. Which customs document to be issued depends on the specific requirements. Examples are import customs clearance (settlement of import customs duties), export customs doc or a transit document (T1 doc) allowing the goods to be moved to a specific location within the European Union.

Whichever is needed depends on the specific sales conditions as agreed between the seller & buyer. De Rijke can advise on this.

Excise warehouse

De Rijke warehouses have a license to store excise goods, such as mineral oils.

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European partner network

Via our network across Europe De Rijke can assist with customs formalities in all countries.

Especially on the UK – EU trade this has proven its value for our customers: De Rijke can offer door-to-door transport service including customs formalities at both the EU and in the UK. One-stop-shop resulting in ease of business for our customers.

Customs related services are offered to both companies who are using De Rijke’s logistics services – as well as to companies who organize their transport via 3rd party hauliers, whereby only customs formalities are handled via De Rijke. 

AEO certification

As from 2010 De Rijke is AEO certified (Authorised Economic Operator). Towards Dutch customs we have proven to be ‘in control’ and that De Rijke adheres to the strict regulations supported by (internal) processes. For our customers this is a proof of quality of the customs services we deliver.

AEO offers several advantages such as a reduction of customs selections.

Connectivity

De Rijke systems are connected with all key partners including Dutch customs, Chamber of Commerce and Port community systems Portbase (Rotterdam port) and C-point (Antwerp port).

Would you like to get in contact with one of our advisors?

Which customs documentation is needed at what moment depends on our customers and their business requirements. De Rijke customs department can always be contacted for support & advise on this. Our employees are happy to help!