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Published on: 01 mei 2024
Type of publication Video

Businesses that import goods into the Netherlands from outside of the EU must pay customs duties and import VAT immediately. Customs duties are a cost and cannot be reclaimed, but import VAT can often be recovered. It may however take weeks or even months until this refund is received. Expert Stevie Mols explains how this cash-flow disadvantage can be prevented with the Article 23 license.  

Would you like to know more about the Article 23 license and international enterprise? Read more here.

The legislation and regulations in this area may be subject to change. We recommend that you discuss the potential impact of this with your Baker Tilly advisor.

Baker Tilly Bites: Import VAT and the Article 23 license