Customs clearance

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.