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Import Declaration

Goods cleanly into free circulation - duties correctly calculated, VAT smartly structured, release without delay.

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What is an import declaration?

An import declaration is the customs declaration with which you bring non-Union goods into free circulation in EU territory. From that moment the goods are Union goods: freely tradeable within the EU, without further customs formalities at internal borders. The declaration triggers the levying of import duties, VAT and possibly excise duties, anti-dumping duties or other specific levies.

In the Netherlands, the import declaration is submitted via AGS (declaration system) - successor to Sagitta - and is migrating in the framework of the EU Customs Decision (Union Customs Code) toward Single Window / DMS. Independent of the system, the substantive requirements are clear: correct HS classification, accurate customs value (typically CIF, i.e. invoice price plus freight and insurance to the EU border), origin, licenses where applicable, and correct VAT base.

Besides the declaration for free circulation, we have special procedures: storage in customs warehouse (duties and VAT suspended until definitive import), inward processing (processing for re-export without paying duties), outward processing (temporary export for processing and return), temporary admission (up to 24 months for fairs, samples, professional equipment - see our ATA Carnet). For importers with substantial volumes or specific flows, these procedures are often structurally much more advantageous than standard import.

When do you need an import declaration?

For virtually every entry of goods from outside the EU:

  • Regular import from Asia, UK, US, South America, etc. - for sale on the EU market
  • Components for production in the Netherlands - possibly via inward processing
  • E-commerce shipments above €150 since 1 July 2021 (after the abolition of the €22 exemption)
  • Pharma, perishables and food products - often with additional licenses or veterinary requirements (see CVO)
  • Project sourcing in NL or elsewhere in EU
  • Re-export flows where goods are temporarily placed in warehouse
  • Goods coming out of a T1 procedure into free circulation

For importers with regular flows, the focus is on structuring the import: article 23 license, customs warehouse, simplified declaration procedures (EIDR), and good setup of the tariff table. There is often significant return to be gained there.

What do we need to apply?

For a correct import declaration we need:

  • Commercial invoice with INCOTERM, currency, delivery conditions
  • Packing list with packages, weight, pieces
  • Waybill (AWB, B/L or CMR) and freight costs (for customs value)
  • Insurance costs (idem)
  • HS codes or sufficient product information for classification
  • Proof of origin if a preferential rate applies (EUR.1, statement of origin, REX, Form A)
  • EORI number of the importer
  • Any licenses: import license, CITES, REACH substantiation, dual-use, excise
  • Article 23 license for VAT reverse charge (otherwise you pay VAT on import)
  • Customs warehouse license if storage under suspension is desirable

For recurring flows we set up product profiles and standard parameters - this speeds up declarations substantially and prevents errors.

How does the process work?

1. Delivery and check (15-45 minutes) We validate documents, check HS classification, calculate provisional duties and VAT and check license requirements.

2. Declaration in AGS / Single Window (15-30 minutes) Submission under your EORI as direct representative, or under our EORI as indirect representative - we agree in advance which form fits your company.

3. Release or inspection The system either releases directly or puts the shipment on document or physical inspection. With an inspection we support handling and keep you informed of timing.

4. Payment and onward delivery With deferred payment (deferred payment account) the amount is added to your monthly statement. With article 23, the VAT is reverse charged to your return. Goods can be delivered after release.

5. Archiving and accounting alignment We keep declaration, duty and VAT calculation for 7 years in accordance with the UCC and send you a monthly overview for your accounting.

Processing time: declaration submitted and MRN available within 2 hours on business days after complete delivery. Release often follows within 30 minutes thereafter, except for inspections.

What does it cost at DouaneDoc?

ScenarioRate
Standard import declaration (1 shipment, max 5 HS lines)on request
Multi-line declaration (>5 HS codes)on request
Declaration with preferential rate / origin assessmenton request
Customs warehouse declaration (procedure 71)on request
Inward / outward processing declarationcustom quote
Support for article 23 or warehouse license applicationon request
Monthly subscription from 30 declarationsindividual rate

Example 1 - importer from China, daily air freight via Schiphol: on request per declaration, MRN within the hour, article 23 VAT reverse charge active.

Example 2 - retailer with container import from Vietnam, EUR.1 for preference: on request including origin assessment, build-up of customs value from invoice and sea freight.

Example 3 - importer wanting stock flexibility: setup customs warehouse + monthly removal declarations - structural savings on cash flow and interest.

Common mistakes and how we prevent them

1. Wrong HS classification A product under the wrong code can mean thousands of euros difference per shipment. With recovery claims that comes back with interest and penalty. We test each code against recent BTI and in case of doubt advise a separate BTI application.

2. Incorrect customs value Royalties, license fees, ancillary materials or freight costs are often wrongly omitted from the value. At audit that gets added with recovery. We check value elements according to article 70-74 UCC.

3. No article 23 license, so VAT cash flow Importers without article 23 advance 21% VAT and wait weeks for refund. We arrange the license within a few weeks so that’s structurally a thing of the past.

4. Proof of origin not properly verified An invalid EUR.1 or untenable statement of origin leads to recovery at audit. We test every proof in advance - if doubtful, we submit without preference and arrange any refund later.

Why DouaneDoc?

  • AEO-F status - significantly lower inspection rate and faster handling
  • Full VAT structuring - article 23, fiscal representation where needed
  • License expertise - customs warehouse, inward/outward processing, EIDR, simplified procedures
  • Watertight files for 7 years - ready for any customs or fiscal audit
  • Combination with T1, export declaration, and proof of origin in one hand

Want to set up your import process more tightly or have a shipment to declare today? Call 088 088 2407 or email sales@aircargo.nl. With complete delivery your MRN is in your inbox within 2 hours.

FAQ

Frequently asked questions about Import Declaration

What is the difference between a declaration for free circulation and a declaration for customs warehouse?
A declaration for free circulation brings the goods definitively onto the EU market - duties and VAT are levied and the goods are freely tradeable. A declaration for customs warehouse (procedure 71) places the goods under suspension of duties and VAT in an approved warehouse, where they can remain for months or years until you actually bring them into free circulation or re-export them. For traders with uncertain sales or large stock movements, warehouse storage is often substantially more advantageous.
How does the article 23 license for VAT on import work?
With an article 23 license (reverse charge mechanism), you don't pay import VAT on import, but reverse it to your own VAT return. You declare the amount and immediately deduct it - net zero cash flow. Without article 23 you pay the VAT on import and have to reclaim it later, which often takes weeks or months. For importers with any volume, article 23 is a standard win and we arrange the application at the Tax Administration for you.
What costs do I encounter besides the declaration costs?
You pay import duties on the customs value (CIF invoice price + ancillary costs to EU border), VAT (21% standard, 9% for specific categories) on a basis that includes duties and ancillary costs, possibly excise duties for excise goods, and specific levies such as anti-dumping duties. Our declaration costs are separate from these. We provide you in advance with a calculation of total import costs so there are no surprises.
What is an AGS declaration and is it still current?
AGS (Aangiftesysteem) is the Dutch customs system for import declarations, successor to Sagitta. It is currently being phased out as part of the DMS migration to Single Window in line with the EU Customs Decision (UCC). Until DMS is fully live, we submit import declarations via AGS. The substantive requirements do not change - we keep track for you of when which system applies.
What if customs wants to inspect my shipment?
Customs can request documents, perform a scan or do a physical inspection. With a scan or physical inspection the shipment is briefly held - often half to a full business day at Schiphol or Rotterdam. We support the inspection, provide documents and stay in contact with you and the warehouse. Our AEO-F status and watertight files mean you receive relatively fewer inspections and, when they occur, are processed faster.
Can you also work with preferential rates on import?
Certainly. If your supplier provides a valid proof of origin (EUR.1, statement of origin, REX statement or Form A) we apply the preferential rate directly in the declaration. We assess the validity of the document, the origin rules and the transport route (direct transport rule). An error in the proof of origin can lead to a recovery claim, so we are strict on the upfront check.
What is a Binding Tariff Information (BTI) and do I need it?
A BTI is a binding decision by Customs on the HS classification of a specific product, valid for three years across the entire EU. For products where classification is debatable - and tariff differences are therefore significant - a BTI provides legal certainty. We assess whether a BTI provides return and prepare the application for you. No BTI needed for standard products, but advisable in grey areas or with high tariffs.
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