「洞察」荷兰海关针对原产自中国等地部分进口商品实施更严格监控

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2021年7月27日，荷兰海关发布一项通知，下一步将针对部分进口商品实施更严格监控。为此，我们准备了以下总结：
重点监控事项
服装（纺织品）与鞋履：
荷兰海关将重点关注原产自中国、越南、孟加拉、中国香港、印度、巴基斯坦和泰国的服装和鞋履的海关价格和商品归类。我们建议从这些国家/地区出口服装和鞋履到荷兰和欧盟其他国家的企业注意其报关价格和商品归类。
生物柴油：
荷兰海关将加强对生物柴油和已使用食用油进口的原产地和商品归类的监控。加强监控的主要原因是目前对源自美国的生物柴油征收反补贴税。欧盟自2009年以来一直对原产于美国的生物柴油征收反补贴税。这些措施于2011年恢复，并于2015年9月延长至2020年。随后进行了第二次延期，自2021年7月29日起，对原产于美国的生物柴油征收最终反补贴税。
跨境电商：
自2021年7月1日起，修订后的欧盟跨境电商增值税规定生效。有鉴于此，荷兰海关已表示将对跨境电商托运货物进行更严格的审核。海关估价尤其申报价格是否过低将是审核的重中之重。欧盟跨境电商增值税规则的变化之一是取消22欧元以下低值货物的增值税豁免。需注意的是，150欧元以下低值货物的关税豁免依旧适用。
此外，进口申报中的豁免代码也将被严格监控。低值货物有两种免税代码：C07用于直接运送给欧盟买家的海关价格低于150欧元的托运货物；C08用于个人发给另一个人且海关价格低于45欧元的非商业托运物品。荷兰海关将严格监控这些免税代码的使用。
电动自行车：
欧盟已对原产于中国的进口电动自行车（电动自行车）征收决定性反倾销税。为此，荷兰海关将密切监控从荷兰进口的电动自行车的原产地和海关价格。


荷兰海关明确表示将加强对上述事项的监控。需留意的是，上述事项涉及的其他申报要素也可能受到额外的关注。


有关应对措施的建议
我们建议出口上述货物到荷兰和欧盟其他国家的企业（重新）评估其海关和贸易合规相关状况，确保以合规方式向海关申报。在海关估价、商品归类和原产地方面拥有完善的合规体系，将有助于避免荷兰海关可能施加的处罚和其他措施（例如撤销海关授权）。


毕马威的全球网络能够为您提供海关和贸易合规事务的相关建议。我们的团队熟悉跨境货物贸易相关的各国海关法律法规，并拥有丰富实践经验。我们很乐意为贵公司建立或完善海关和贸易合规体系。

[Insight] 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. The following summary provides an update of this announcement.

Points to consider

Clothing (textiles) and shoes:

The DCA will focus on the customs value and tariff classification of clothing and shoes imported from China, Vietnam, Bangladesh, Hong Kong, India, Pakistan and Thailand. We recommend that you verify the customs value and commodity codes if you export clothing from these countries/regions to the Netherlands and other EU countries.

Biodiesel:

The DCA will increase their monitoring of the origin and tariff classification of imports of biodiesel and used cooking oil. The main reason for the increased monitoring is the countervailing duties currently in place on biodiesel originating from the United States. The EU has been imposing countervailing duties on biodiesel of US origin since 2009. These measures were renewed in 2011 and in September 2015 extended until 2020. A second extension followed and as of July 29, 2021 definitive countervailing duties are in place on biodiesel originating from the US.

E-commerce:

As of July 1, 2021, the amended VAT rules for e-commerce took effect. In light of this the DCA has indicated that e-commerce consignments will be more intensively audited. The focus of the audits will be on the customs valuation and whether this value is not too low. Changes in the VAT rules for e-commerce include, for example, the abolition of the VAT exemption for low-value consignments under EUR 22. However, the customs duty exemption for low-value consignments under EUR 150 still applies.

In addition, exemption codes in the import declaration will also be increasingly monitored. There are two exemption codes for low-value goods: C07 for consignments with a customs value under EUR 150 that are shipped directly to a customer in the EU, and C08 for non-commercial consignments with a customs value under EUR 45 shipped from one individual to another. The correct application of these exemptions will be monitored.

E-bikes:

The EU has imposed definitive anti-dumping duties on imports of electric bicycles (e-bikes) originating from China. In this regard, the DCA will more closely monitor the origin and customs value of e-bikes imported into the Netherlands.

The DCA explicitly stated that increased monitoring will be carried out on the abovementioned items. However, other elements of the import declarations may also be subject to additional scrutiny.

Recommended next steps

We recommend that businesses exporting the aforementioned goods to the Netherlands and the EU assess/reassess their customs position to ensure customs declarations are filed in a compliant manner. Having a compliant set-up on customs valuation, tariff classification, country of origin can help avoid penalties and possibly other measures (e.g. withdrawal of customs authorisations) being imposed by the DCA.

KPMG global network is well placed to provide you with advice about your customs activities. Our team combines years of practical experience with a thorough knowledge of the applicable customs laws and regulations that govern cross-border goods trade. Our specialists are therefore happy to support you in implementing or improving the compliant customs set-up.

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