Blog

Summary:
The District Court of North Holland ruled that judges must conduct a full assessment when determining whether a product qualifies as a dual-use item. In doing so, the court followed the Dutch Supreme Court’s approach regarding military goods. In this case, the exported valves were found not to fall under SG heading 2B350.g.1 and therefore did not require an export license.

Does your organization need temporary customs support — due to staff shortages, growth, or an upcoming customs audit? TradeCollect offers the perfect solution with a university-educated interim customs manager, who is also a member of the Dutch Association of Tax Advisors (NOB). This means you’re not just hiring an executor, but a highly qualified sparring partner on both a strategic and operational level.

The Dutch business climate is a much-discussed topic in both politics and the business community. Tax policy plays a crucial role in this regard. For foreign entrepreneurs in particular, the question of whether the Netherlands should serve as a gateway to the EU for the import of goods is relevant, particularly in view of the potential cash flow impact of sales tax. For entrepreneurs outside the Netherlands, the tax representative is a crucial link.

A recent case before the District Court of North Holland dealt with an interesting issue concerning the revision of customs declarations. Between August 2011 and November 2012, X submitted seventeen import declarations for aluminum wheels, applying preferential tariff measures based on Malaysian origin. It did so on behalf of two other companies. However, following an investigation by the European Anti-Fraud Office, X received payment requests for these declarations.