Wolfs speaking

Customs representation

If you are importing goods - in other words bringing goods into the EU - you will have to file a customs declaration. You can file this...

Applying for a Binding Tariff Information (BTI)? Useful but not without risks

In daily trade practice it happens very often: an importer of goods from outside the European Union receives an 'invitation to pay' (In...

Anti-dumping duties

In our blog from two weeks back on origin and provenance, the term was already briefly mentioned, anti-dumping duties. Chances are you...

Additional obligation on imports of steel and iron products (September 2023)

As part of the extension of the sanctions legislation against Russia, new obligations have been introduced as of September 30, 2023....

Customs value

Are you doing cross-border trade with a non-EU country, or are you planning to do cross-border trade with a non-EU country in that case...

VAT Carousel Fraud Case Law

Value-added tax (VAT) is characterised, on the one hand, by the fact that it is a consumption tax generally levied on all transactions...

Classification of unassembled goods (Explanation of Classification Rule 2a)

(Deliberately) offering goods in an unassembled state no longer results in a tariff advantage in certain cases. Indeed, the European...

Drastic reform of European customs legislation

Last week, the European Commission announced the contents of the massive and drastic reform of the European Customs Union. The commission...

Customs recovery period

When goods are imported into the Netherlands from outside the European Union, the importer has to pay import duties. This is done by...

Received a notice to pay (UTB) from Customs? Views, objections and appeals

Every day importers and customs brokers import thousands of goods into the European Union from so-called third countries. Goods imported...