COVID-19: Dutch Customs supports companies with package of measures | Deloitte Netherlands

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COVID-19: Dutch Customs supports companies with package of measures

Package of measures available for companies when facing issues as a result of the corona crisis

Due to the corona crisis outbreak, many companies are temporarily unable to meet their payment obligations under customs regulations and may fail to comply with the relevant deadlines and customs formalities. Therefore, on 26 March 2020 Dutch Customs announced that they will support companies who are having issues with a package of measures.

1st April 2020

With respect to the package of measures there are four categories announced by Dutch Customs:

  • Deadlines
  • Authorizations
  • Deferment of payment
  • Penalties/Fines

Please find a more detailed overview below of the measures as indicated by Dutch Customs. Please note that the official announcement is only available in Dutch. Hereafter we will briefly discuss these measures.

In addition, Dutch Customs also announced on 26 March 2020 that the import of personal protective equipment could be exempted from customs duties under certain conditions. Firstly, the personal protective equipment should be imported by government agencies, auxiliary units or philanthropic institutions. Secondly, the goods should be donated and used for victims of the corona crisis. Commercial parties who wish to sell personal protective equipment will not receive an exemption.

Deadlines

  • Providing tailored solutions for companies that cannot meet strict deadlines, such as for submitting additional customs declarations (monthly declaration).
  • Companies are advised to submit objections and refund requests pro forma. If the deadline is exceeded, the relevant circumstances are taken into account. 
  • Non-compliance with the deadline with regard to the Transit procedure is considered to be excusable under these circumstances.
     

Authorizations

  • Dutch Customs indicated they will provide tailored solutions for companies that cannot meet the solvency requirements of an AEO authorization, the admission of a customs representative or the reduction or exemption of the guarantee on the basis of a comprehensive guarantee.
  • The deadline for pending authorization applications that cannot be properly completed in connection with the coronavirus will be suspended. If a company has applied for the authorization electronically, Dutch Customs requests that companies register the extension themselves in the European application system CDMS. Dutch Customs will assist with tailored solutions for companies that need an authorization urgently.

Deferment of payment

  • Dutch Customs indicated they will grant deferment of payment upon request. This deferment applies until the 15th day of the month following the month in which the corona measures end.
  • Companies can request a deferment of payment for excise and consumption taxes after a supplementary assessment has been imposed.
     

Penalties/Fines

  • Dutch Customs indicated that they will be lenient towards companies that do not meet customs obligations due to the corona crisis in a timely manner. They have indicated that no fines will be imposed if there are no infringements or criminal offences and/or if there is no intent/gross negligence.

Next steps

In order to benefit from the package of measures taken, companies have to demonstrate they are facing issues as a result of the corona crisis. Dutch Customs assess the relevant circumstances for each company individually and in that regard may request further information.

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