Cross-border shipments often involve complex import and export regulations as well as time-consuming customs proceedings. We take care that the right documents are available in the right place at the right time. Our customs experts regularly attend training seminars so they can provide comprehensive and up-to-date advice. At our warehouse sites in Velbert and Cologne, we have a waiver of presentation to customs and can therefore clear your dutiable goods without time pressure. We have been AEO-certified since October 3, 2017. Moreover, a lot of our customers use the option of fiscal clearance in Rotterdam or Antwerp in order to increase the liquidity of their company by fiscal clearance exempt from import turnover tax in Rotterdam or Antwerp. We have more than 20 years of experience in this field and will gladly advise you.
GERMAN ATLAS CLEARANCE
The German customs clearance is handled by our own customs departments in Velbert and Cologne using the ATLAS electronic customs system. Here our experts can clear customs Germany-wide at all ports, airports or border checkpoints. We have letters of authorization for import customs clearance ready for you on our website and are glad to advise you on import restrictions, customs classifications, and other topics relevant for customs regarding import and export. Of course we have proprietary deferral accounts for import turnover tax and customs.
Limited Fiscal Representation
Alternatively we offer you the option of the so-called limited fiscal representation where a fiscal representative in the Netherlands represents you vis-à-vis the local fiscal authorities.
The Dutch VAT system offers a cashflow advantage for companies that are not based in the Netherlands – how does that work?
According to the regulations of the European Union, you have to pay import duties and VAT (21%) on the value of the goods specified in the customs declaration at the point in time of filing the import declaration. It is true that you can reclaim the VAT, but that would require a registration in the Netherlands, and this reclaim is only paid after several months. Limited fiscal representation is the solution to this problem.
In the Netherlands it is possible to use a license called Article 23 to shift the VAT payment to the time of filing the VAT declaration. Then the import turnover tax does not have to be paid at the time of filing the import declaration but at the point in time when your fiscal representative fills out the VAT declaration. Moreover, the tax can be deducted simultaneously so that the amount comes to €0.00.
Usually this service is only available for companies based in the importing country, but the Dutch tax authorities issue a corresponding license to Dutch companies acting as so-called “fiscal representatives“. Together with our partner in Rotterdam, we have been offering this service successfully for more than 20 years.
General fiscal representation with Dutch VAT number
As a German company, you can also apply for an own Dutch VAT number and apply for the license according to Article 23 by yourself. We can do this for you as well and then carry out your imports in the context of a so-called general fiscal representation. Your benefit – transparency regarding your effected imports and exports as well as all effected sales under your own Dutch VAT number. This also enables the delivery and charging within the Netherlands, utilizing the cashflow advantages of the so-called limited fiscal representation.