Non-EU companies can no longer act as exporter from the Netherlands
As of 1 April 2020 it is no longer possible for non-EU companies to act as exporters from the Netherlands.
On 1 October 2019, the Dutch Customs authorities announced that non-EU companies may not be stated as the “exporter” of goods in Box 2 of the export declaration after the 1 December 2019. To give businesses time to adjust their systems, the Dutch Customs announced on 18 November 2019 an adjustment of this date to 1 April 2019. Therefore, as of 1 April 2020 exporters can only be EU-established entities.
Previously it was permitted for non-EU companies that appointed an indirect customs representative. The announcement does not only have implications for customs, but also for VAT (VAT zero rated exports), international supply chains with respect to EU export controls and economic sanctions - particularly for determining who will be responsible for compliance. Finally, this may have further implications for UK companies exporting from the Netherlands due to Brexit.
In light of this change, non-EU companies exporting from the Netherlands have a few months to find alternative means for ensuring an uninterrupted flow of exports, including for example setting up an EU legal entity or a “permanent business establishment” for customs purposes. Non-EU companies may also consider appointing parties established in the EU to act as the exporter by means of contractual arrangements. Moreover, companies should review their supply chains and assess the impact of this change on VAT and regulatory compliance.
For more information on this please contact the specialists from our Customs, Trade and Regulatory Team.