The dates in this blog post might be outdated. For the most up-to-date information, please consult our NL landing page.
Customs systems in the Netherlands (NL) are undergoing sweeping changes in order to comply with MASP, the EU multi-annual strategic plan, which includes making customs all-electronic by 2025. One of these changes was the introduction of the DECO system, which automates declarations for certain e-commerce imports into NL. DECO launched on July 1, 2021, and was designed to process the H7 super-reduced data set in accordance with last year’s legislation for low-value consignments (LVCs). If you wish to use the reduced H7 data set, you must now use DECO.
C4T’s digital customs solution, CAS, integrates with DECO and offers a variety of functional benefits that result in faster time to market for e-commerce providers:
In early 2022, a €15 billion logistics provider adopted CAS to manage all e-commerce shipments to NL. In the first three days, the company successfully uploaded more than 70.000 shipments. Additionally, they ingested nearly 7.000 presentation notifications, which were all processed and released by customs within an hour using CAS. Based on their seamless experience submitting import declarations to DECO using CAS, the customer is steadily increasing daily declarations in CAS for shipments to NL while at the same time onboarding their e-commerce imports to Belgium in CAS.
To take advantage of customs duty exemptions for LVCs, it is important that the correct exemption codes are used by the importer. C07 applies to sales (B2C) valued at less than €150 and C08 applies to gifts (C2C) valued at less than €45. These codes are specific to DECO; they cannot be used for declarations submitted to AGS.
Dutch Customs Authorities have discovered that some declarants are trying to classify their goods as LVCs to avoid customs duties when, in fact, the goods do not qualify. In response, Customs will step up more checks on goods being declared as LVCs to confirm they are below the €150 threshold and there is a buyer/seller situation.
In addition, certain categories of goods and geographical areas have come under scrutiny for creative classification. The following have become focus areas for Dutch customs checks.
It is also important to note that, if you hold a permit to use VENUE simplified declarations for e-commerce, this system will be decommissioned, with different deadlines dates depending on origin and consignment value. Please refer to our article VENUE simplified declarations for Netherlands e-commerce for more information.
To keep tabs on the latest changes to customs systems and processes in the Netherlands, visit our page dedicated to the Netherlands customs compliance.