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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...
Jun 16, 2023


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...
May 26, 2023


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...
Apr 28, 2023


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...
Mar 24, 2023


ECJ: when is a product a 'container' in customs law sense?
Recently, the Court of Justice of the European Union issued a judgment relevant to the question of when there is a 'container' for the...
Mar 17, 2023


Export of dual-use items
When exporting items from the European Customs Union to countries outside the Customs Union (so-called 'third countries'), there is a lot...
Feb 27, 2023


Battle of forms: how do you know which general terms and conditions apply?
A common question in business-to-business (B2B) is which general terms and conditions apply. An important legal question. Often, both the...
Dec 2, 2022


Carrier, paper carrier or freight forwarder?
In the logistics sector, the capacity of the contracting parties is very important. It is important to consider whether there is a...
Nov 25, 2022


Can an indirect representative be held jointly and severally liable for VAT on imports?
Recently, the Court of Justice of the European Union issued a very interesting ruling regarding the question of whether an indirect...
Nov 21, 2022


Digital Identification and the Dutch Digital Government Act
The Netherlands is digitizing. More and more services are provided using online transactions. In the ruling of the Gelderland District...
May 10, 2022
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