E-commerce and customs procedures: an overview of all the changes
Consumer behaviour has changed drastically in recent years. Worldwide shopping via the Internet has become the new standard. With all its consequences for the international flow of goods. The European Commission responded to this with a VAT action plan for e-commerce: Towards a single EU VAT area - Time to decide. That is the basis for various changes in the VAT and customs legislation. These will come into force on 1 July 2021 and will affect the e-commerce industry. What exactly do these changes entail? And what choices have the Dutch Customs and Tax Authorities made in terms of its implementation?
You can read all this in our White paper e-commerce – Check the changes to your customs affairs. It contains, among other things, a useful overview of the various declaration systems used in the Netherlands for different types of e-commerce shipments. Such as the new system DECO, which will be taken into service on 1 July.