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

setting up of the customs warehouse and to carry out the
necessary checks on the control systems, the records and the
goods stored.
The Dutch customs authorities will, contrary to customs authorities in
other countries, verify in advance whether or not the aforementioned
conditions are met. This upfront verification provides for certainty
with respect to the application of the customs warehousing
arrangements.
20.2.2 Single (European) Authorization
Where entrepreneurs are established in several countries, EU customs
regulations provide for a special “single authorization.” In respect of
customs warehousing, this “single authorization” allows for the
storage of goods in various EU Member States while only one
warehouse authorization is needed. Administrative records may be
kept centrally (i.e., at one location) and only one customs
administration has to be dealt with. Under the license, it is possible to
use customs rulings (e.g., a customs valuation ruling) issued in the
member state where the authorization is operated from, for imports
taking place in other EU member states.
The prior agreement of the authorities concerned must be obtained in
order to apply for a single authorization. The application should be
submitted to the customs authorities designated for the place where
the applicant’s main accounts are held and where at least part of the
storage to be covered by the authorization is conducted. These
customs authorities will communicate the application and the draft
authorization to the customs authorities in the other EU Member
States concerned.
The other Member States are given one month to reply and provide
their input. If other customs administrations submit objections within
that period and no agreement is reached, the application may be
rejected. Once approved, the authorization will be issued and a copy
of the agreed-on authorization will be sent to all the customs
220 Baker & McKenzie