The Customs Administration of the Netherlands: enforcement duties and facilitator of economic development as well
Our National Customs Administration supervises the movement of goods that enter or leave Europe via the Netherlands in terms of the security and the integrity of its cross-border movement. In carrying out its tasks at the European borders, Customs is seeking to find
a balance between the intensity of the supervision on one hand, maintaining the fast movement of goods within the logistical system on the other. From this perspective the Customs Administration of the Netherlands combines its enforcement duties with an important role as a facilitator of economic development.
Providing general information via modern technical media, 100% declaration handling via IT applications, simplified customs procedures, efficient working customs systems, 24/7 availability and clear correspondence and low level accessibility are all examples of the provisioning of services by the Customs Administration of the Netherlands.
Unique layered approach
The Netherlands Customs Authority’s supervision is based preferably on the supervision systems of the businesses, limiting the administrative and supervisory burdens as much as possible. For intelligence purposes, Customs tries to gather as much (risk-related) information and knowledge about (the movement of) goods and businesses prior to the actual commodity movement, so it is possible to determine at an early stage which enforcement mechanism is applicable in any particular situation. Though based on European legislation, physical inspections will focus as much as possible at establishing conformity with the business’s own inspection systems as far as it concerns trusted traders. Whenever possible, these are carried out separately from the logistical process. The nature and intensity of the supervision carried out by Customs is conversely proportional to the trust that can be held in businesses. European certification on the basis of the certificate for authorised economic operators (AEO) offers an instrument to the business community through which the close relationship with Customs and level of trustworthiness is emphasized. Depending on the information that is available on the underlying parties, aspects regarding the movements of goods are segregated into unknown traders, the known and trusted traders (AEO) and smart and secure trade lanes (where the future aim is that customs inspections in principle only remain in the exporting countries). The layered approach to determining the level of control within the risk management process makes the Customs Administration of the Netherlands unique in today’s logistics world. If you would like to know more about the customs procedures or tax ruling in the Netherlands, please let us know.