Customs and excise

Transitional preferential rules of origin under the PEM Convention

On August 24, 2020 the European Commission adopted a legislative package of proposals regarding the Rules of Origin under the Pan-Euro-Mediterranean (‘PEM’ or ‘PAN-EUR-MED’) Convention.

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Increased monitoring of import declarations by the Dutch Customs Authorities

On July 27, 2021, the Dutch Customs Authorities (DCA) announced that monitoring activities for imports in certain sectors will be increased. Our summary provides an update of this announcement.

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Recast of the EU Dual-Use regulation: an update on the legislative export control framework within the EU

The new regulation is aimed at strengthening controls on a broader spectrum of evolving dual-use items (i.e. items which can be used for both civilian and military purposes) and the coordination between EU Member States to support the efficient enforcement of controls across the EU.

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Impact of transfer pricing adjustments on EU customs valuation

Many companies are not aware that retrospective intercompany transfer pricing adjustments could potentially impact the customs valuation of goods imported into the EU. It is therefore imperative that action will be taken.

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Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0.

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Updated policy statement on corona crisis tax measures, including with regard to deferral of payment

By policy statement dated April 14, 2020 the Deputy Minister of Finance announced a number of specific approvals as a result of the corona crisis. That policy statement has now been replaced by the policy statement of April 22, 2020, in which the approvals in the previous policy statement are supplemented with new approvals, including with regard to deferral of payment, payment default penalties and the notification of inability to pay.

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Deputy Minister releases policy statement with corona crisis tax measures

By letter dated April 14, 2020 sent to the Lower House of Parliament, the Deputy Minister of Finance released a policy statement that further elaborates on the emergency tax measures by means of the granting of several specific approvals.

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Expansion and further easing of deferral of payment for businesses

Besides VAT, personal income tax, payroll tax and corporate income tax, the temporary deferral policy now applies to tax on games of chance, insurance premium tax, the landlord levy (verhuurderheffing), environmental taxes (energy tax/surcharge for sustainable energy (Opslag Duurzame Energie; ODE), coal tax, waste tax, tax on tap water), customs duties, excise duties (mineral oils, alcohol and tobacco), consumption tax on non-alcoholic drinks and similar taxes in the Dutch Caribbean.

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Customs measures in response to COVID-19

The Dutch Customs Authorities announced a package of measures to support companies that are affected by the corona crisis. These measures are intended to support those that are temporarily facing difficulties in meeting their payment obligations under the applicable customs & excise regulations and that may fail to comply with the respective deadlines and formalities set under these regulations.

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