Import and export to or from the EU

For private individuals, there is an easy-reference list of laws and regulations regarding taking goods from a non-EU country to the Netherlands: http://www.douane.nl/english/travelbaggage.html

Goods entering the EU customs territory from a non-EU country are referred to as ‘non-Community goods’. These goods must be released first for free circulation before they may be brought onto the market within the EU. For the conditions, procedures to be followed and special regulations, see: http://www.douane.nl/zakelijk/invoer/en/invoer-01.html

If you wish to export goods from the EU, you will also be subject to regulations concerning leaving the Community customs territory and concerning importing the goods into the country where they are going. You can find information, regulations and best practices on the site of the Chamber of Commerce

If you wish to take goods (such as decorations) along on your trip (hence, you want to temporarily import and export them), you can use a carnet. The most well-known carnet is the ATA Carnet (Temporary Admission).

• ATA Carnet

The ATA Carnet is an international customs document which enables you to temporarily import and export goods to a large number of countries outside the EU. It covers such items as photo, video and film material (for professional use), musical instruments, stage props and so forth. In time, these goods are brought back to the EU.

An ATA Carnet is not mandatory. Depending on the intended use, an ATA Carnet is valid in all countries which are parties to the ATA Convention. Bear in mind that not all countries have agreed to all possible applications (for example, the exhibition of art). The ATA Carnet entitles you to import, export and transit certain goods an unlimited number of times for at most one year. It may be used in different countries during the trip.

Application forms for ATA Carnets are available from the Chamber of Commerce’s Export Documents Department.

You can also temporarily import goods without paying import duties. This is possible for a period of six months to two years, depending on the purpose of the temporary import. Different procedures apply, based on the type of goods. In many cases, you pay a security deposit in the amount of the import duties owed, plus any additional charges. After the items are re-exported, you get this back. For more information about temporary import and export, you can visit the websites of the Customs Administration or the Agency for International Business and Cooperation - EVD (Dutch).

Importing and exporting goods into and from the EU has VAT (value added tax) consequences. The following site includes more information about this: http://www.belastingdienst.nl/english/business.html