Doing Business in the Netherlands 2012 - American Chamber of ...

The tariff classification number determines the customs duty rate
assessed on the importation, whether the goods are eligible for special
duty privileges and whether these are subject to import restrictions
(e.g., quota, anti-dumping or countervailing duties, or specific
licenses). Customs classification in the EU is based on the Combined
Nomenclature, which in its turn is based on the Harmonized System
(H-S). The H-S has been adopted by 140 countries around the world.
This means that the classification in these countries should be the
same on a six-digit level. It should be noted that failure to correctly
classify imported articles can result in fines or penalties.
Establishing the origin of the products is relevant because it
determines whether goods are eligible for customs duty preferences
and if they are subject to import restrictions (e.g., embargoes, quotas,
anti-dumping or countervailing duties, etc.). The country of origin
may be defined as the country in which imported products were
grown, manufactured, or produced. While this may appear to be a
simple concept, the rules related to country of origin are diverse and
often complex. Legal certainty regarding the customs classification as
well as the origin can be obtained by means of a “Binding
Information,” valid throughout the EU. BTI already issued by the
authorities in the different EU member states can be accessed through
this link: http://ec.europa.eu/taxation_customs/dds/cgibin/ebtiquer?Lang=EN.
20.2 Customs Warehouses
A customs warehouse may either be a specific location (such as a
tank, building or silo) or an inventory system authorized by and
subject to the control of the customs authorities for the storage of noncommunity
goods (called “T-1 goods”). Only upon removal of the
goods from the customs warehouse will the applicable import duties,
VAT and excise duties become due. In the Netherlands, different
types of customs warehouses exist. Each of the different types of
warehouses is subject to administrative regulations and has its
individual advantages.
218 Baker & McKenzie