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Trade and transactions with a non-EU country

Goods transactions between the Netherlands and a country outside the European Union (EU) are classed as imports or exports. If your company is established outside the EU, your transactions therefore concern exports to or imports from the Netherlands.

Exporting goods to the Netherlands

Importing goods from the Netherlands

Make sure that everything is well-organised

In view of the complexity of goods flowing between the Netherlands and countries outside the EU, it is often sensible to have a professional review your processes and documents. This ensures that you have not missed anything and that everything is properly organised. The Bol International professionals are happy to assist you.

FAQ

If goods are delivered to a consumer, will the 0% rate apply?

No. In such cases, the foreign supplier must generally charge VAT according to the rate applicable in the EU country of its registered office.

Please note: if goods are delivered to a consumer in a non-EU country, the 0% rate applies. This is therefore different than deliveries to consumers living in a different EU country!

Are the tax rules for services the same as for deliveries?

No. A very different set of rules applies to providing services. Please contact Bol International’s VAT consultants for such issues.

What is the ‘first sale principle’ and how could it benefit me?

In reality, a company often does not purchase goods directly from the manufacturer, generally buying from an intermediate within the same concern. When importing these goods in the Netherlands, the company, in principle, is due import duties on the price to be paid to the intermediate. The first sale principle allows the business to pay the import duties on the price that the intermediate paid to the producer, which is logically lower than the price that the business pays the intermediate.

What is the GN code?

The GN code is a 9-digit code unique to the relevant product category. The rates of the import duties for the relevant product category are based on the GN code. If the GN code is missing or incorrect on export shipments, you could be confronted with higher costs. Checking the GN codes and understanding the GN table can prevent any unjustified calculations of import duties (and any additional penalties). The Bol International specialists can help you select the appropriate GN code.