Major changes in customs tariff from 1 January 2022


The Netherlands accounts for 40% of all customs declarations within Europe, but on 1 January things will change again. To be well prepared for this, over 100 customs professionals visited the day of the Declarant in Veenendaal last week.

This could be due to a significant change caused by the fact the EU’s customs office will begin its duties on goods imported from the Netherlands to its country of origin – and the European Union already bans all new legal imports from the Netherlands on the grounds they pose a threat to human health and safety. “If the EU doesn’t want to start this legal process, it will decide today what they will do,” said Ries van Haarden, a Dutch human rights researcher at the University of Amsterdam before Euro 2016.

At this annual event of Evofenedex they worked together in in-depth sessions and were intensively networked.
During the day of the Declarant this year the main focus was on the current developments that may have an impact on the day-to-day practice of Customs professionals. As a business association, Evofenedex represents the interests of entrepreneurs in the Customs industry consultation. This annual event is for professionals who are engaged daily in controlling customs declarations for import and export.

The in-depth sessions discussed, among other things, the correct use of methods of calculating customs value. “There are major changes to the customs tariff every five years. This will happen again on 1 January 2022, when as many as 500 new subdivisions will be created and a large number will also expire. During the in-depth sessions, participants were included in the steps to arrive at a correct classification in the customs tariff”, explains customs expert Hans Kokje of evofenedex. The transition from AGS to the new Customs Management System (DMs), which will be introduced in 2022, was also widely discussed.

Of course, the Brexit was also discussed. If you are exporting goods to the United Kingdom (UK) and these goods are of preferential EU origin, you can prove this by means of a statement on Origin (REX). Hans: “It is a declaration by the exporter that the goods meet the rules of origin of the anti-counterfeiting trade agreement between the European Union (EU) and the united kingdom. This declaration shall be made out on an invoice or commercial document. When imported into the UK, you can then benefit from the tariff exemption. In order to be eligible, the products must comply with the rules of Origin set out in the EU-UK cooperation and Trade Agreement.”

A return should not include import value due to the non-importance of the goods. A return must have a value from which to show that export value is not the case but is actually greater than import value.

The same applies in exporting goods from the UK to the EU if the goods are of lesser value than export value due to the non-importance.

Please note that it is possible for another export value after the export value. The first export value for the second instance is not allowed. For example any goods that are sold or exchanged between Germany and the United Kingdom (UK) are included.

Frank Bertens discussed the snags, opportunities and dangers of using a statement of Origin. The terms ‘Preferential’ and ‘non-preferential’ were discussed. Royal Lemkes had a cool ending about the complexity of a phytosanitary chain after brexit. “For Brexit, we took 9 operations when exporting to the UK. After the entry into force of the Brexit, there are now 59!”

The day of the Declarant is a must for every Customs professional in the Netherlands. “For example, because customs requires us to maintain our customs knowledge in order to comply with the AEO knowledge requirement. Participation in this event contributes to this”, says organiser Willemijn Gwanmesia. “Within my company, I am the only Customs professional. It’s nice to be able to spruce up with other customs professionals and experts on this day. Moreover, you always learn from it”, says one of the participants.

About the author

Nicholas de Kramer

Nicholas de Krammer, а self-taught economic analytic with heave mathematical background. Math behind the economics (and economics behind math) is the strong side of the author. Contact him at [email protected]

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