Overview of customs authorisations
There are quite a few different authorisations, registration processes, permits, admissions and agreements. We have classified them per subject.
- EORI number
- AEO
- UCC/Declaration procedures
- UCC/Value, origin and rate
- UCC/Guarantee and collection
- UCC/Transit
- UCC/Special procedures and temporary storage
- UCC/Other
- Excise duties and consumer tax
- VGEM/CDIU
- Other/Exemptions
EORI number
Type of application |
For what? |
Application form |
---|---|---|
Application for an EORI number for businesses with their principal |
To request an EORI number if your principal place of business is in the Netherlands. This also includes the 'Statement of Consent for Publication of EORI data' for the publication of your EORI data on europa.eu. |
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Application for an EORI number for businesses with their principal |
To request an EORI number if your principal place of business is outside the EU. This also includes the 'Statement of Consent for Publication of EORI data' for the publication of your EORI data on europa.eu. |
Authorised Economic Operator (AEO)
Type of application |
For what? |
Apply via portal |
---|---|---|
Authorised Economic Operator (AEO) |
To gain easy access to simplified procedures and various facilities during physical checks. There are 2 types of AEO statuses:
The AEO statuses are also provided in a combined form. |
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Union Customs Code (UCC)/Declaration procedures
Type of application |
For what? |
Apply via portal |
Apply via form |
---|---|---|---|
Entry in the Declarant's Records (EIDR) |
To place goods under a particular customs procedure by entering them in your records. The moment you declare the goods by entering them in the declarant's records, you must also present the goods at a customs office. To do so, use the prescribed dataset in DMS. |
For a single authorisation: |
N/A |
Customs representative authorisation certificate |
To represent persons and enterprises for declarations, notifications and other actions and formalities covered by customs legislation. |
N/A |
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Electronic Messaging Registration |
For the digital exchange of communication with the Customs authorities and digital declarations for customs procedures. |
N/A |
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Simplified declaration |
To place certain goods under customs procedures: import and export with a simplified declaration. No simplified declaration authorisation (SDE) is required, because in the Netherlands either DMS or AGS monitors whether a supplementary declaration is filed for each simplified |
N/A |
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Centralised clearance |
For submitting declarations to the customs office in the country where the economic operator is established for goods presented at a customs office in another Member State. |
N/A |
Union Customs Code (UCC)/Value, origin and rate
Type of application |
For what? |
Apply via portal |
Apply via form |
---|---|---|---|
BTI |
To apply for BTI decision |
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Only in the following situation:
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Registered Exporter (REX) |
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Authorised exporter |
To draw up declarations of origin (invoice statements) for the export of goods for which there is a preferential rate process in the country of import. |
N/A |
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Authorised exporter ATR with prior endorsement |
To supplement certificates already issued for ATR upon the export of goods from free circulation, from the EU to Türkiye. |
N/A |
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Authorised exporter self-issue ATR |
For the self-issue of certificates for ATR upon the export of goods from free circulation, from the EU to Türkiye. |
N/A |
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Authorised exporter ATR with prior endorsement | cross-border |
To supplement certificates already issued for ATR upon the export of goods from free circulation, from the EU, from 1 or more member states to Türkiye. |
N/A |
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Authorised exporter self-issue ATR | cross-border |
For the self-issue of certificates for ATR upon the export of goods from free circulation, from the EU, from 1 or more member states to Türkiye. |
N/A |
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Authorised exporter | cross-border |
To draw up declarations of origin (invoice statements) for the export of goods for which there is a preferential rate process, from 1 or more EU member states to the partner countries. |
N/A |
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Prior endorsement of replacement certificates |
To supplement replacement certificates already issued. |
N/A |
N/A |
Simplified determination of the customs value |
To determine the amounts of the customs value of goods, if such amounts are not measurable on the date on which the customs declaration is accepted. Apply for the Single Permit via EU the Trader Portal. If the authorisation is only valid in the Netherlands, use the application form. |
N/A |
Union Customs Code (UCC)/Guarantee and collection
Type of application |
For what? |
Apply via Portal |
Apply via form |
---|---|---|---|
Comprehensive guarantee Customs transit including possible reduction or exemption (CGU) |
To establish a reference amount to guarantee customs debts. Such debts may arise when using the customs transit procedure. |
N/A |
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Comprehensive guarantee Other schemes at national level including possible reduction or exemption (CGU) |
To establish a reference amount to guarantee customs debts nationally. Such debts may arise during the use of customs procedures (excluding transit) and temporary storage. |
Only in the following situations:
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Comprehensive guarantee Other arrangements Cross-border including any reduction or exemption (CGU) |
To establish a reference amount to guarantee cross-border customs debts. Such debts may arise during the use of customs procedures (excluding transit) and temporary storage. |
Only in the following situation:
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Deferred payment (DPO) |
For periodic payment of import duties and taxes by making use of monthly credit or an authorisation entry in the administrative records (monthly declaration). |
N/A |
Union Customs Code (UCC)/Transit
Type of application |
For what? |
Apply via portal |
Apply via form |
---|---|---|---|
Authorised consignor (ACR) |
To place or consign goods from your business premises or other appointed locations under the Customs transport procedure, without physically presenting the goods or the accessory customs transport declaration at a customs office. |
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N/A |
Authorised consignee (ACE) |
To receive goods, accompanying documents and proofs of declaration under the Customs transport procedure, at an appointed location, without then being physically presented at a customs office. |
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N/A |
Authorised consignee for TIR operation (ACT) |
To receive goods covered by the External customs transport procedure and transported under the TIR procedure with the Carnet TIR proof of declaration, at an appointed location. |
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N/A |
Authorised issuer T2L(F) (ACP) |
To issue proof of customs status of EU goods, without it needing to be signed beforehand by the authorised customs authorities of the exit country. |
N/A |
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Use of the electronic transport document procedure as a customs declaration (ETD) |
To use an electronic transport document as a customs declaration for:
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N/A |
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Use of seals of a special type (SSE) |
To use seals of a special type as an identification measure within the Customs transport procedure. Apply for the Single Permit via EU the Trader Portal. If the authorisation is only valid in the Netherlands, use the application form. |
|
N/A |
Bunkering in transit |
To supply mineral oils and gases, originating from a non-EU country to ocean-going vessels, drilling platforms and submarines, for example. |
N/A |
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Agreement on transport via a regular transport route |
To be permitted to apply a simplified procedure for the Customs transport procedure. |
N/A |
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Maintaining a regular shipping service (RSS) |
To maintain a shopping service using certain ships, with which you transport goods between ports within the EU customs territory. |
N/A |
Union Customs Code (UCC)/Special procedures and temporary storage
Type of application |
For what? |
Apply via portal |
Apply via form |
---|---|---|---|
Customs warehousing procedure |
To operate a public customs warehouse type II or a private customs warehouse. Apply for the Single Permit via EU the Trader Portal. If the authorisation is only valid in the Netherlands, use the application form. |
N/A |
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Inward processing procedure |
To process, manufacture, destroy or repair non-Union goods in the EU customs territory, without needing to pay import duties. |
Only in the following situation:
|
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End-use procedure |
To release non-Union goods into free circulation with a specific End-use, without having to pay the (full) import duties. |
Only in the following situation:
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Transfer of rights and obligations for End-use |
To transfer rights and obligations of an 'End-use' authorisation holder (transferor). This allows you to assign an End-use for goods. |
N/A |
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Outward processing procedure |
To temporarily export EU goods from the EU customs territory for their use in 1 or more processing operations. You can then introduce the processed products in free circulation, without having to pay the (full) import duty. |
N/A |
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Temporary admission procedure |
To temporarily import goods with full or partial exemption (suspension) of rights upon import. |
Only in the following situation:
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Premises for temporary storage |
To operate premises for temporary storage. Apply for the Single Permit via the EU Trader Portal. If the authorisation is only valid in the Netherlands, use the application form. |
N/A |
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Short-term temporary storage at an approved location |
For the approval of a location for the short-term storage of goods. You must declare the non-Union goods, for a customs procedure or for re-export, no later than 3 days after they were presented at the approved location. You will have a larger window of 6 days if the location is listed in a ‘Vergunning toegelaten geadresseerde’ (Authorised consignee authorisation). |
N/A |
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Union Customs Code (UCC)/Other
Type of application |
For what? |
Apply via portal |
Apply via form |
---|---|---|---|
Authorised bunker company |
For applying the simplified bunker procedure 2019 as a bunker company when exporting, re-exporting and shipping out mineral oils and lubricants. |
N/A |
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Permission for repair |
To temporarily bring standard equipment, accessories and spare parts on board ocean-going vessels, or to remove such goods from board, for repair purposes. |
N/A |
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Permission for provisioning within territorial waters |
To transfer certain goods outside the coastline and within the 12 mile zone of the Netherlands. For a ship due to exit the EU customs territory. |
N/A |
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The status of authorised weigher of bananas |
To determine the net weight of fresh bananas and register the weight in weighing certificates. |
N/A |
Excise duties and consumer tax
Type of application |
For what? |
Application form |
---|---|---|
Tax warehouse for the storage of excise goods |
To hold, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse. |
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Tax warehouse for the production of products containing alcohol |
To produce, process, hold, receive or dispatch alcohol under a duty suspension arrangement in a tax warehouse. |
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Tax warehouse for the production of tobacco products |
To produce, process, hold, receive or dispatch tobacco under a duty suspension arrangement in a tax warehouse. |
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Tax warehouse for the production of mineral oil |
To produce, process, hold, receive or dispatch mineral oil under a duty suspension arrangement in a tax warehouse. |
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Fictitious tax warehouse trader in mineral oils |
To be permitted to receive or transfer mineral oils to and from a tax warehouse or bonded warehouse, under suspension of exercise. |
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Fictitious tax warehouse bunker trader in mineral oils |
To be permitted to receive or transfer mineral oils to and from a (fictitious) tax or bonded warehouse, under suspension of exercise. |
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Fictitious tax warehouse agent |
To be permitted to act as an agent for permit holders of a tax warehouse, where mineral oils are produced or stored. |
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Facility for production of consumer goods |
To produce, process, hold, receive or dispatch consumer goods under a duty suspension arrangement in a facility for the production of consumer goods. |
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Facility for the storage of consumer goods |
To produce, process, hold, receive or dispatch consumer goods under a duty suspension arrangement in a facility for the storage of consumer goods. |
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Facility for theme production of consumer goods (self-pressing) |
To be permitted to press fruit and vegetable juices, under suspension of consumer tax. |
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Exemption from excise |
To purchase or use excise goods under certain circumstances, with exemption from excise. |
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Exemption from consumption tax |
To purchase and use alcohol-free beverages under certain conditions, with exemption from consumer tax. |
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Exemption from excise for research, quality control and flavour testing |
To transfer excise goods from your tax warehouse to a specific location for research, quality control or flavour testing, with exemption from excise. |
N/A |
Exemption from excise on mineral oil for bunkering of own ships |
To purchase and store particular mineral oils with exemption from excise and stock levy. Such mineral oils may only be used to bunker your own ships. |
N/A |
Registered consignor |
To dispatch excise goods under a duty suspension arrangement upon their release for free circulation within the Union. |
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Registered consignee |
To receive excise goods from other EU member states, under suspension of excise. |
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Registered consignee (temporary) |
For one-off receipt of a consignment of excise goods from another EU member state, under suspension of excise. |
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Certified consignee |
For receipt of excise goods released for consumption in another EU member state, consigned by a certified consignor. |
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Certified consignee (temporary) |
For one-off receipt of excise goods released for consumption in another EU member state, consigned by a certified consignor. |
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Certified consignor |
For consignment of excise goods released for consumption in the Netherlands, to a certified consignee in another EU member state. |
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Certified consignor (temporary) |
For one-off consignment of excise goods released for consumption in the Netherlands, to a certified consignee in another EU member state. |
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Tax representative for excise, for distance selling |
To be permitted to file a declaration in the Netherlands on behalf of a distance seller for goods taxed in another Member State intended for a Dutch private person. |
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Trader in unmanufactured tobacco |
To trade in unmanufactured tobacco under certain conditions. |
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Holding distilling equipment |
To use or hold distilling equipment suitable for the separation of ethanol from substances containing ethanol. |
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Production and holding of distilling equipment |
To produce, use or hold distilling equipment suitable for the separation of ethanol from substances containing ethanol. |
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Simplified transport of particular mineral oils |
To transfer particular mineral oils to designated member states with a Bill of Lading instead of the electronic administrative document. |
N/A |
Applying for excise stamps |
To apply for excise stamps in the Netherlands. |
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Simplified excise procedures for operators of river cruise ships |
To pay or claim back excise duties on beverages in the Netherlands, in a simplified procedure. |
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Excise duty exemption for delivery of mineral oils to a warehouse for delivery to own vessels | To apply for an exemption from excise duty for the delivery of mineral oils to a warehouse for delivery to own vessels. |
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Raw Tobacco Trader Authorisation | How to apply for a Raw Tobacco Trader Authorisation. |
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VGEM/Central Import and Export Office (CDIU)
Type of application |
For what? |
Application form |
---|---|---|
Drug precursors Cat. 1 |
To import and export Cat. 1 substances, hold or trade in these substances within the EU, and conduct intermediary activities involving these substances. |
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Consent for weapons and ammunition |
For the entry, exit or transit of category II and III weapons, ammunition and parts thereof, in the Netherlands. These are not intended for public services or the armed forces. |
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Export of dual use goods |
To export certain dual use goods to specific destinations. |
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Goods covered by (EU) regulation 2019/125 (torture devices) |
To import, export or transit torture devices to and from EU countries. A prohibition applies in some situations. |
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Goods covered by (EU) regulation 2019/125 (torture devices) - General |
To export torture devices or medicines for example, suitable for use as capital punishment, to certain destinations. |
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Export, transit or transfer of military goods |
To supply goods included in the common EU list of military goods. |
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Import of drug precursors |
To import Cat. 1 substances. |
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Export of drug precursors |
To export registered substances, with the exception of any exemptions. |
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Registration of Cat. 2 |
To trade, export or import Cat. 2 substances or conduct intermediary activities with such substances, with exemption. Also when using a Cat. 2A substance and holding more than 100 litres. |
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Registration of Cat. 3 |
To export Cat. 3 substances from the EU. |
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Export and re-export of sanctioned goods to Russia |
To export and re-export sanctioned goods into Russia. |
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Export and re-export of sanctioned goods to Belarus |
To export and re-export sanctioned goods into Belarus. |
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Import of sanctioned goods from Russia |
To import sanctioned goods from Russia. |
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Import of sanctioned goods from Belarus |
To import sanctioned goods from Belarus. |
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Goods subject to sanctions |
To export or transit goods which require a permit according to national or international sanction legislation. Also all other operations using these goods. |
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Import of textiles |
To import textile products from certain third countries. |
N/A |
Export of dual use goods |
To export dual use goods. |
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Export or transit of military goods |
To export or transit goods included in the common EU list of military goods. |
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Export of firearms, parts and essential components for firearms and ammunition |
For the final export of certain firearms and ammunition from the EU. |
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International import certificate for military goods |
In case a foreign government body requests this certificate from you – as an importer of military goods in the Netherlands. |
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International proof of receipt of military goods |
To prove the receipt of goods for which an international import certificate has been issued. |
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Purchase, import or transport of sanctioned goods from Iran |
To purchase, import or transport certain goods from Iran. |
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Notification of Distributive trade of goods for dual use |
To provide distributive trade services for certain goods for dual use. |
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Distributive trade |
To provide distributive trade services for military goods. Or if you have received written communication that you must request a permit for distributive trade services for dual use goods. |
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Classification request |
In case you have doubts regarding the permit obligation, the exemption obligation, the possible embargo on goods to be exported, or the final use of non-permit goods. |
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Procedures for dual use goods |
To export certain goods for dual use – not included in Annex I of directive 428/2009 – to certain destinations. |
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Export of cultural property |
To export cultural property from the EU. |
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Temporary export of specific cultural property |
For multiple, temporary export of 1 or more cultural property goods from the EU. This concerns cultural property temporarily used or exhibited in another country. |
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Other/Exemptions
Type of application |
For what? |
Application form |
---|---|---|
Supply to NATO headquarters, units and foreign armed forces |
For Dutch companies supplying goods tax-free to NATO headquarters, NATO units and foreign armed forces stationed in the Netherlands. |
N/A |
Exemption for capital goods and other equipment |
For goods to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation after having ceased your business activities outside the EU. |
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Exemption for goods intended for research, analysis or testing |
For goods to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation for the purpose of research, analysis or testing. |
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Exemption for goods intended for disaster victims |
For goods to be released into free circulation with tax exemption. You are releasing them into free circulation to make them available to disaster victims. |
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Exemption for goods intended for charitable or philanthropic institutions |
For goods to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be used for charitable or philanthropic institutions. |
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Exemption for ground support equipment for airline companies outside of the Benelux |
For ground support equipment to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be used for the establishment or operation of an international air travel service. |
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Exemption for capital goods and other equipment intended for natural persons with a liberal job or a legal entity engaged in non-profit activities |
For capital goods and other equipment to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation because you ended your business activities in a country outside of the EU, and are resuming these in the Netherlands. |
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Exemption for samples of reference substances which are needed for quality control of raw materials used in the manufacturing of medicinal products |
For samples of reference substances to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be used in quality control of raw materials used in the manufacturing of medicinal products. |
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Exemption for laboratory test animals and biological or chemical substances for scientific research for non-commercial purposes |
For laboratory test animals and biological or chemical substances to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be used in scientific research for non-commercial purposes. |
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Exemption for items that are specifically designed for the educational, scientific or cultural development of people with low vision |
For items to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be used for the educational, scientific or cultural development of people with low vision. |
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Exemption for items of an educational, scientific or cultural nature |
For items to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be used for education or information on a topic, or to be exhibited in a display accessible to the public. |
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Exemption for items intended for the education, employment or social advancement of people with other physical or mental impairments than low vision |
For items to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be utilized for education of, employment of, and the improvement of social standing of people with other physical or mental impairments than low vision. |
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Exemption for spare parts, components, accessories or tools for scientific instruments and appliances that are not covered by article 43 of Regulation (EG) nr. 1186/2009 and that are exclusively imported for non-commercial goals |
For goods to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation for the maintenance, checking, calibration or repair of scientific instruments and appliances. |
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Exemption for instruments and appliances for medical examination, establishing medical diagnoses or carrying out of medical treatment |
For instruments and appliances to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation to be used for medical examination, establishing medical diagnoses or carrying out of medical treatment. |
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Exemption for scientific instruments and appliances which are not included in Article 43 of Regulation (EG) nr. 1186/2009 and are imported exclusively for non-commercial purposes |
For instruments and apparatus to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation for non-commercial scientific research or education. |
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Exemption for scientific equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the EU. |
For scientific equipment to be released into free circulation with an exemption from import duties and tax. You are releasing them into free circulation for a scientific research establishment or organisation based outside the EU to use for non-commercial, scientific research. |
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