Sell within the Netherlands

NBK takes care of the import declaration for you and submits the declaration to Dutch customs. Import duties, excise duties and VAT are paid on the goods that have actually been sold. Goods that have not yet been sold do not have to be cleared for customs immediately.

Sell within Europe 

To avoid misunderstandings, it is important to be aware of the specific laws and regulations in the field of the trade of excise goods within Europe. Restrictions may apply with huge financial implications for buying and selling parties.

In this message you can read the obligations regarding the handling of import duties and excise duties if there are no restrictive measures for this trade. The correct settlement of the VAT is not included in this message.

Sell within Europe to a party that does not have a permit as a excise goods warehouse

In this situation, NBK will have to transport the goods within Europe on a VAGD document. The Dutch excise duties must be advanced when the import declaration is made. The reason for the immediate payment of the excise duty is the lack of the correct permits by the buyer to be allowed to receive excise goods.

It is important for the buyer in his own country to obtain information from local customs about the procedure for receiving excise goods.

This arrangement may differ in each country. The buyer must, among other things, take into account whether customs must report this transport before the start of the transport from the Netherlands.

The VAGD document states what kind of goods are being transported and how many goods are being transported. Upon arrival of the goods, the VAGD document must be signed by the buyer and the local authority and returned to us. With a signed and stamped VAGD, NBK can reclaim the excise duty advanced by you or by the buyer in the Netherlands.

Sell within Europe to a party that does have a permit as a excise goods warehouse

When the buyer has the correct permits to receive excise goods under suspension of excise duty, the excise duty is not paid at customs clearance. The goods are transported on an e-AD document via Excise Movement and Control System (EMCS). This means that the goods are transported under excise duty suspension and are delivered to the buyer under excise duty suspension.

Upon arrival of the goods, an electronic receipt must be entered in the EMCS system.

In order to use the EMCS option, the buyer must be in possession of one of the following permits:

• License registered addressee in another Member State of the European Union
• License registered addressee (temporarily) in another Member State of the European Union or
• Excise goods warehouse permit
• A tax warehouse permit in another member state of the European Union

Sell outside of Europe

The goods sold are transported with an export declaration. Depending on the customs status, the export document is supplemented with a T1 or e-AD document.

If the goods have never been cleared for customs, you have never advanced import duties, excise duties and VAT. This is a huge cash advantage!

NBK takes care of the import declaration for you and submits the declaration to Dutch customs. Import duties, excise duties and VAT are paid on the goods that have actually been sold. Goods that have not yet been sold do not have to be cleared for customs immediately.