| Intro | As the EU's largest cargo gateway (Rotterdam, Schiphol), the Netherlands operates the EU Union Customs Code through Douane and the AGS/DMS declaration system. Article 23 VAT deferment lets importers move import VAT to the periodic return, freeing working capital. |
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| Primary authorities | - Douane (Belastingdienst/Douane)Customs entry, TARIC, DMS filings, AEO administration.
- CDIU (Central Import & Export Office)Dual-use, strategic goods, sanctions licensing.
- NVWAFood, feed, veterinary and phyto controls.
- Agentschap Telecom (RDI)Radio equipment conformity.
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| Licensing regimes | - Dual-use licenceEU Reg 2021/821 items; CDIU e-CDIU portal. · CDIU
- Strategic goods / military listCommon Military List; case-by-case review. · CDIU/MFA
- Article 23 VAT deferment permitDefer import VAT to periodic return. · Douane
- AEO authorisationAEOC / AEOS status for trusted trader benefits. · Douane
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| Prohibited goods | - · EU comprehensive-sanctioned origins.
- · Counterfeit and pirated goods (EU Reg 608/2013).
- · Illicit narcotic precursors outside Reg 273/2004 licences.
- · Torture and capital-punishment goods (EU Reg 2019/125).
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| Restricted goods | - · Dual-use items and national catch-all.
- · Waste shipments (EU Reg 1013/2006 - Annex VII / prior notification).
- · CITES species; strong port enforcement.
- · EUDR commodities from Dec 2025.
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| Labelling requirements | - · CE marking for regulated products; Dutch or English user information as sector allows.
- · Food Information Regulation (EU 1169/2011) - Dutch labelling for retail.
- · Packaging producer responsibility via Afvalfonds Verpakkingen.
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| Sanctions overlay | - · EU sanctions transposed via Sanctiewet 1977 + Sanctieregelingen.
- · Russia packages 1-14+ with special Rotterdam bunkering / oil price cap enforcement.
- · FIU-NL and Douane risk targeting on maritime dual-use transhipment.
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| Dispute resolution | Objection (bezwaar) to Douane within 6 weeks; appeal to Rechtbank and Gerechtshof. Netherlands Arbitration Institute (NAI) and NAI Court in Rotterdam widely used for maritime disputes. NY Convention party since 1964. |
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| Official sources | |
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