The Tax and Customs Administration has advised businesses that trade with the United Kingdom in a letter It was pointed out that it is important for them to prepare for the end of the Brexit transition period.
Effective from 1 January 2021
Brexit took effect on 1 February 2020, but there is a transition period for (among other things) customs and VAT formalities, which runs until 31 December 2020. It is now clear that the United Kingdom will not be invoking the option to extend this period. It is therefore certain that, as of 1 January 2021, the United Kingdom will be treated as a third country for the purposes of customs and VAT formalities.
EORI number
Businesses trading with the United Kingdom must have an EORI number. In addition, declarations must be submitted via the Customs systems for trade with the United Kingdom. Businesses that submit these declarations themselves must have an “electronic messaging registration” and the necessary software.
You can find information about these matters at www.douane.nl/brexit.
For guidance on matters that need to be arranged in the United Kingdom, please refer to: https://www.gov.uk/transition.
Import licence
Import VAT must be paid on goods imported into the Netherlands from the United Kingdom. This payment can be transferred to the domestic VAT return. To do so, you can apply for an “Article 23 authorisation” from the Tax and Customs Administration.
Specific rules apply to the import and export of animals, animal products, plants and plant products. Import consignments must be declared to the NVWA. To do so, the business must be registered with the NVWA. See also: https://www.nvwa.nl/onderwerpen/brexit.