EU Onboarding Guidance

Potential actions and compliance obligations for

clients to follow:

If No go to step 2.
If Yes;
1 UK Customs - appoint a customs broker to file an export declaration? Issue a
commercial invoice.
Are the goods
being exported UK VAT - Report as a movement of own goods - don’t include in Box 6 of the VAT
from the UK? return. Collect evidence that the goods have left the UK.

EU Customs
Appoint an indirect customs representative or establish in the EU (company, branch) to
2 be an import declarant in The Netherlands.
Apply for an EU EORI number.
GB company
imports goods Pay customs duty in the EU unless claiming preference under the EU/UK trade deal if
into the EU the goods are of UK origin and import products tariff free *specific advice recommended
(in NL)

3
NL VAT
Import VAT will paid in NL.
GB company Register for VAT in The Netherlands as holding stock in NL, then reclaim import VAT
imports goods and account for VAT appropriately on the onward sale to consumers (see step 4 and 5).
into the EU Appoint a fiscal VAT representative (if required) *specific advice recommended
(in NL)

Is the customer in NL? If yes go to step 5. If not see below:

4 EU Customs
No customs duty payable intra EU movement of goods
GB company sells VAT in EU member state of customer or OSS in NL
to customer in VAT register in EU member state of customer or register for One Stop Shop in The
other EU member Netherlands. Appoint a fiscal reprasentative (if required) *specific advice recommended
states

5
EU Customs
No customs duty payable as intra EU
GB company sells NL VAT
to customer Account for VAT in The Netherlands.
located in NL
Export procedure for goods leaving the UK: Customs
For stock movement to the EU, the purpose of the movement is a
transfer of goods rather than a supply
You, as the client, are responsible for being the ‘export declarant’;
This is the person responsible for the import - they must ensure the
goods are legitimate, correctly valued and declared upon import to the
EU including the customs debt
Consider documentary and evidence requirements if exporting goods
of UK origin under preference;
https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods
You can declare the export on a SAD/C88 document (single
administrative document) which can be accessed via this link;
https://www.gov.uk/government/publications/import-and-export-s
ingle-administrative-document-full-8-part-set-c88-1-8
In the UK, you can make export declarations to the HMRC CHIEF
system which you would need to register for here;
https://www.gov.uk/guidance/apply-to-access-customs-handling-of
-import-and-export-freight-c1800
A Customs Broker may need to be appointed (please contact us if you
require a recommendation). You may need to provide information on
the consignment to the broker for them to complete the declarations
required. For example;
Collection address
Delivery address
Number of pieces for the shipment
Shipment weight
Dimensions of the pieces
Value of the goods
HS code
A commercial invoice is required for the shipment

Disclaimer: The information contained in this document is general in nature and provides guidance on matters of interest only, based on general principles,
therefore it should not be relied upon as advice relating to your specific circumstances. You should consider whether the information is appropriate to your
business's specific needs and where appropriate seek specific professional advice.

sales@jamesandjames.com
James and James Fulfilment Ltd, Rhosili Road, Brackmills,
Northampton, Northamptonshire, NN4 7JE.
Export procedure for goods leaving the UK: VAT
HMRC are likely to treat this as a transfer of own goods rather than a
supply of goods for VAT purposes
You can deduct import tax (VAT paid or payable on the import of goods
from outside of a member state) subject to normal rules but not
including box 6 (which is the total value of sales and all other outputs
including VAT)
If you are a UK registered Company, you would need to collect export
evidence to show the goods have left the UK within 3 months of the
time of supply (Notice 703 provides more detail on this)
https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-
notice-703)
A VAT invoice may be required for accounting and stock record
purposes

Import into the Netherlands: Customs

You will need to import the products into the EU under DDP intercom rules;
As per the DDP intercom rules, the seller is responsible for the delivery of
goods ready for unloading at the place of destination
To be an import declarant you must either be established in the EU or appoint
an indirect customs representative (as the goods are for sale)
You would need to have an EU EORI Number
The client may be able to claim tariff preference (Zero Tariff under the Trade
and Cooperation Agreement if the goods are of UK origin). Please check the
requirements of this using this link;
https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-betwee
n-the-uk-and-eu
You will need to send goods DDP to ensure we are not charged for any
customs duties

Disclaimer: The information contained in this document is general in nature and provides guidance on matters of interest only, based on general principles,
therefore it should not be relied upon as advice relating to your specific circumstances. You should consider whether the information is appropriate to your
business's specific needs and where appropriate seek specific professional advice.

sales@jamesandjames.com
James and James Fulfilment Ltd, Rhosili Road, Brackmills,
Northampton, Northamptonshire, NN4 7JE.
Import into the Netherlands: VAT
Import VAT will be chargeable upon import into NL. The VAT rate will
be dependent on the rate for the specific product
You will need to be Deutsche VAT registered
You may be able to recover import VAT under Deutsche VAT
registration
You may need Fiscal VAT representation and local specific advice must
be sought (please contact us if you require a recommendation)

Onwards sale to the end customer in other

EU member states: Customs & VAT
No customs duty payable as this is the intra movement of goods within
the EU
You will need to either be VAT registered in every member state
(threshold of 10,000 may apply if the UK company is established in the
EU) OR register for OSS in NL where all B2C sales would be reported
via a quarterly return to the NL tax authorities under OSS. You may
need a fiscal rep to support with this (please contact us if you require a
recommendation)
You must consider local intrastat rules: https://www.gov.uk/intrastat
You must consider the completion of an European Commision (EC)
sales list;
A report that has to be sent to the HMRC by VAT registered
businesses who sell goods and services to other businesses in the
wider EU.
If you are shipping goods to an end customer in the Netherlands; there
will be no customs duty payable but it will still be subject to VAT.

Disclaimer: The information contained in this document is general in nature and provides guidance on matters of interest only, based on general principles,
therefore it should not be relied upon as advice relating to your specific circumstances. You should consider whether the information is appropriate to your
business's specific needs and where appropriate seek specific professional advice.

sales@jamesandjames.com
James and James Fulfilment Ltd, Rhosili Road, Brackmills,
Northampton, Northamptonshire, NN4 7JE.