Custom service

De Koperen Ploeg W.A. takes care of clearance of the T1 and Ex a. If required we kindly ask you to indicate your request on the shipstores order form. If nothing is mentioned on the form or e-mail de Koperen Ploeg takes non responsibility for the custom documents.

NCTS
Declaring for customs transit (NCTS)
Goods that come into the Netherlands but which are destined for another destination within the EC are shipped under customs supervision: transit. These goods are transported whilst the customs clearance takes place later; they remain under the control of the customs authorities right up to the definitive import declaration (or re-exportation out of the EC). In this way, goods can be still transported to another destination within or outside the EC without having to pay import duties and other taxes. The EFTA countries outside of the EC (Iceland, Lichtenstein, Norway and Switzerland) also participate.

Naturally the Customs authorities want the security that, when the goods do not reach the declared destination, the due taxes can still be collected. Therefore the declarant has to place a guaranty with the Customs authorities. In order to determine the amount of taxes to be paid, all information that determines the amount of the tax must be mentioned on the customs declaration.

Customs approved treatment / Customs destination
As soon as the driver has reached the destination with the goods, the transporter must report to the Customs authorities with the goods. Subsequently, the goods receive a new customs approved treatment (for example import, re-export or storage in a customs bonded warehouse. As soon as the new customs approved treatment is known, the declaration is “discharged” by the Customs authorities.

Certificate of Discharge
When a declaration for customs transit is made, the declarant sends a Transit departure report to the Customs authorities. This is registered by the Customs authorities with a unique Movement Reference Number (MRN-number). The office of destinations (in the Netherlands but also in another member state) receives this MRN number. Upon arrival of the goods at the office of destination and the assignment of a new customs approved treatment, the MRN number of Transit declaration is relinquished. This number is recognized in the NCTS system.

Subsequently a report goes back to the office of origin and the discharge certification occurs. The declarant’s guaranty is then released.

ECS
As a result of the wishes of the European Community (EC) to increase security at the external borders and to strengthen the internal market of the EC, all member states have to ensure that customs processes are geared to each other.

One of the concrete consequences of this desire is the Export Control System (ECS). With ECS Outgoing the European Customs Authorities can control whether exactly the same goods that have been stated in the export declaration also actually have left the EC. Should this control be lacking, or should it be unclear as to whether the goods have passed through the EC´s external borders, then it is assumed that the goods have been brought into free circulation within the EC. This does not only have consequences for customs aspects but the declarant can also yet be faced with a VAT demand and maybe even a fine. Since June 2007 the Export Control System (ECS) has been phased into use. In the first case that was only applicable for indirect export, (export where the actual export (the departure) took place in another member state country than where the declaration for export was made). Later direct export was also included.

As of 1 July 2009 all export declarations must be submitted electronically.

You still make your export customs declarations by entering the export invoice into your own administration (with the local clearing procedure licence (domproc) for export)? Or do you use the Single Document?

As from 1 July 2009 the Customs authority will no longer permit this. As from that date, all export declarations must be made electronically. This means that you must take timely measures to ensure that your export activities don’t stagnate! Additionally, since 1 December 2007 all declarations have to be submitted in the new Export Control System (ECS). This system electronically books out your declarations, following which you receive an electronic report, namely the Confirmation of Exit (CoE). With the CoE you are able to prove to the Customs authorities and the Tax authorities that your goods have indeed exited from the European Community. However, when you make use of the so-called domproc, no CoE will be issued. You then cannot prove that your goods have actually left the European Community, which can result in problems arising. It is even possible that the Customs authorities and the Tax authorities will assume that your shipment has not been brought outside the Community!