AOE Status

AEO stands for Authorised Economic Operator. The AEO is a customs and security certificate used within the EU and granted by customs authorities. To obtain Authorised Economic Operator status, several security criteria have to be met. These criteria are based on the Community Customs Code and its implementing regulations.

The AEO certificate offers many advantages in international trade. For example, AEO-certified companies face less stringent controls in cross-border trade, avoiding delays at borders. An AEO-certified company is also given priority during inspections and goods and documents are subjected to fewer inspections. Moreover, it is allowed to specify the location at which the goods will be inspected.

TBB works together with Gaston Schul, which has been AEO-certified for almost 15 years. This means that goods pass customs inspections more easily and the logistics process runs smoothly when you place your international shipments with TBB Express. AEO status applies throughout the EU. So you also have an advantage in other EU countries.

ATA carnet

ATA carnet is an international customs document used when temporarily exporting goods outside the EU. These include goods temporarily exported outside the EU such as trade fair and exhibition materials or tools. The condition is that the goods are used professionally, i.e. not privately.

With the use of an ATA carnet, no VAT, import duties or deposits are levied. Moreover, it simplifies customs procedures as only 1 document (ATA carnet) is required. An ATA carnet allows unlimited import, export and transit of the goods concerned for a period of 1 year. The carnet is only valid in countries that are members of the ATA convention.

The ATA carnet can be applied for at the Chamber of Commerce (CoC) and contains a number of slips on which customs put stamps. This is done on export and import and re-export and re-import of goods. After the ATA carnet has been used, it should be returned to the CoC. CoC must be able to prove that the goods have been re-imported.

BTI

BTI stands for Binding Tariff Information. THE BTI is an agreement between shipper and customs on the commodity code applied by customs. This code is based on a Combined Nomenclature compiled by the European Union. The Binding Tariff Information sets out the agreement between shipper and customs.

If an interested party wants to know which commodity code of the customs nomenclature applies to goods he wants to import or export, he can ask the customs authorities to provide that commodity code. Customs will then find it out for him and issue a Binding Tariff Information. The BTI also states that the right holder has the option to object to the BTI issued.

The European Commission records all BTIs issued by customs authorities in a database. These authorities can consult the BTIs in the database. Publicly accessible information on BTIs is available on the European Commission's website. A BTI is valid for a period of 3 years.

Direct Representation

Representation is possible in all customs formalities and operations.

For example:

- when making declarations;

- when applying for licences;

- in objection and appeal procedures;

- when applying for a refund;

- when requesting a postponement.

When making customs declarations, one can choose to make the declaration oneself or outsource it to a representative. There are different types of representation and there are differences between direct and indirect representation.

When there is representation, there are always two parties involved. These two parties are the represented and the representative. The represented party is the one who has all control over the property. The represented party gives the order to the representative. The representative is the customs agent. This cooperation must be mentioned in an agreement or authorisation.

Direct representation
In direct representation, the customs agent makes a customs declaration in the name of the represented and on behalf of the represented. The represented party is also held liable for the declaration. Direct representation is possible for both imports and exports in the Netherlands.

Indirect representation
In indirect representation, a customs agent files a declaration in his own name but on behalf of the represented party. With indirect representation, the customs agent is (co-)liable for the customs declaration.

Customs warehouse

Non-Community goods brought into the EU from a third country (non-Union goods) can be stored under customs supervision. When stored under customs supervision, import duties, VAT (and other taxes) are not yet payable. These goods may be stored indefinitely until the time the goods are placed under a subsequent customs procedure, destroyed or leave the Union customs territory.

Customs agent

A customs broker takes care of all customs formalities when importing and exporting goods to/from outside the EU on behalf of the shipper (sender of the goods). A customs broker is licensed to carry out these declarations on behalf of third parties. TBB Express works with its own AEO-certified customs broker with specialists and extensive expertise.

EORI number

Every EU company doing international business and customs operations uses an EORI number. EORI stands for Economic Operators Registration and Identification. A company is obliged to use the EORI number (or have it used) in all customs transactions as an identification number in the data exchange with Dutch Customs.

The EORI number allows economic operators to be identified in the same way by Customs in all Member States. This provides efficiency benefits for both those economic operators and Customs. The EORI number is assigned by the Member State where the economic operator is established. An EORI number issued in 1 of the member states is valid in all member states. Dutch Customs informs all economic operators receiving a Dutch EORI number in writing about this number. EORI numbers are only issued to a legal entity.

Checking and looking up an EORI number can be done in the EU's EORI database.

EUR.1 document

The EUR.1 certificate is a customs document that allows you to get a reduction or exemption from import duty in the country of destination if you can prove that the products were produced in EU.
The European Union has concluded trade agreements with a number of countries to promote trade between participating countries or groups of countries. These trade agreements allow the importer to use preferential duty. That is, the importer gets reduction or exemption from import duties. The condition is that the goods must be of preferential origin (i.e. originating from a beneficiary country). You can prove this through a EUR.1 certificate. In the Netherlands, a Eur1 document is issued by the Chamber of Commerce.

A Eur1 document is not required by law, like an export declaration, for example. The application for a Eur1 document should always be made by the exporter. If an importer wants to enjoy the benefit of reduction or exemption from import duty, a EUR1 must be compulsorily attached if the value exceeds €6000. If the value is lower, a declaration of origin on the invoice is sufficient.
If you are a producer or trader, you can request a EUR1 document.

- For a producer: You must prove that the products comply with the trade agreements of the exporting country.

- For a trader: You must request a supplier's declaration of preferential origin from your supplier.

HS code

A HS (Harmonised System) code is a code used by customs worldwide to classify products. Every product has a different HS code. The HS code (in the Netherlands also known as GS code, GS stands for Harmonised System) of a product basically consists of 6 digits. Within the EU, we have 8-digit codes for goods you export from the EU (HS codes supplemented by 2 digits). When importing goods into the EU, you need 10-digit codes (HS codes supplemented by 4 digits). We also call these codes commodity codes. Almost all countries in the world use the same HS codes for products.

Hs code customs

When an order enters the Netherlands or Belgium from a country outside the European Union, it will have to be checked by customs. Customs will read what kind of goods it concerns from the HS (Harmonized System) code. This code is used to determine the amount of import duties. The HS code is always mentioned on the customs invoice, so they can see immediately upon arrival what kind of goods it concerns and no ambiguities will arise. Because it is immediately clear to all parties what kind of goods are involved and therefore the chance of delays will decrease, it is highly recommended to start working with HS codes. Import duties are paid by the consignee of the goods.

Determine HS code

To find your HS code, you can consult the use rate. In this resource, you can search for your own HS code that matches your product. Each product group has its own HS code list where you can find the code. As indicated above, the HS code is required for import. When you have the HS code for the right product, you also know the amount of import duties.

Customs clearance

A customs clearance is the completion of the necessary customs formalities to release imported goods into free circulation, to place them under another customs procedure or to export goods.

Goods imported from outside the European Union must be cleared. Customs clearance means that the importer has to pay any import duties, taxes and VAT on the imported goods.

To arrange customs clearance, the following documents are generally required:

BL or waybill
Trade invoice (in certain cases a pro-forma invoice)
Certificate of origin (for goods from outside the EU)
EUR1 and invoice declaration.
Goods entering the Netherlands but destined for another destination within the EU are transported under customs supervision: transit. These goods are transported while customs clearance takes place later; they remain under customs supervision until the final import declaration (or re-export from the EU).

What are customs clearance charges?
You pay customs clearance charges if the product comes to the Netherlands from outside the European Union (EU) by your order. For example, from countries such as the United States, Japan or China. Have you ordered a product that has to come to the Netherlands from France, for example? Then no customs declaration is required. This is because all EU countries form one customs union, so that transport between them is virtually the same for customs as transport within one country. Incidentally, you are not always the one who pays customs clearance charges. There are also companies that pay the clearance costs for you as a customer or have already incorporated these costs in the price of the product.

Clearance costs depend on:

the type of product you ordered and its value
the amount of import duties
the amount of sales tax (VAT)
the amount of any excise duties (such as for alcohol or tobacco)
the cost charged by the company that delivers your product for the customs declaration
If you have a lot of goods to import, then customs clearance quickly becomes a time-consuming chore.

With our specialist knowledge and collaboration with an AOE customs agent, we are able to provide solutions for all your customs obligations that match your logistics process. The expertise of TBB Express guarantees flexibility and reliability.

Clearance fees England / UK
Because England has left the EU, the rules there are the same as when you order something outside the EU, such as America or China. Besides the extra VAT and import duties, there are also extra charges for parcel delivery. Because of the Brexit, customs also warns that some products may now not be imported. These include fake goods, foodstuffs, medicines, art and antiques.

This also applies, incidentally, to countries such as Switzerland, Norway and Liechtenstein.

Import duties

Import duties (customs duties) are indirect taxes levied on goods imported from a country outside the EU. These taxes were introduced by governments to protect their own market from (cheaper) foreign products and competitors; a trade barrier raised to protect domestic trade.

These import duties are levied based on statistical code, country of origin and statistical value. VAT is often payable on top of these import duties.

The persons or companies receiving the shipment are legally obliged to pay the import duties, unless the shipper agrees in the sales contract to pay these charges.

T2 document

A T2 document is customs document used as a transit document for shipments within the EU to/through 1 of the so-called EFTA countries (Norway, Switzerland, Liechtenstein and Iceland) and the UK. Because the EFTA countries are in Europe but are not affiliated to the EU, you would normally have to wait a very long time because there is an EU border.

Advantages T2 document

Union goods can be transported within the European Union (EU) by means of a T2 document, also called Internal Union Transit. Under this procedure, Union goods can be transported between two places in the customs territory of the Union across a country or territory outside that customs territory, without any change in their customs status. This can save a lot of time in the transport process, as there is no waiting at the Union border due to crowding. Not only waiting is saved but also the cost of import duties need not be paid at the border in EFTA countries. Another advantage of the T2 document is, it can list multiple export shipments.

T2 document responsible

The selling party has to provide the T2 document. This is because the selling party is responsible for all items it transports.