Fiscal representation.
Import Limited Fiscal Representation is an arrangement whereby a company not established in the European Union (EU) appoints an intermediary to act on their behalf when importing goods into the EU. The intermediary, who assumes the role of fiscal representative, becomes responsible for complying with EU customs rules and paying import duties and other taxes on behalf of the non-EU importer.
This scheme is especially relevant for non-EU based companies that regularly import goods into the EU. By appointing a fiscal representative, the company can reduce the administrative burden and costs associated with importing goods into the EU. Moreover, the company can benefit from the expertise of the fiscal representative, who is familiar with EU customs rules and can ensure that the importation of goods runs smoothly.
It is important to note that the fiscal representative is only responsible for customs duties and taxes due upon import of the goods into the EU. Responsibility for compliance with other EU regulations, such as product safety and environmental protection, remains with the non-EU importer.
Related information
Import declaration
Import declaration
If you are importing goods from a country outside the EU, chances are you will have to deal with Customs and file an import declaration.
Export declaration
Export declaration
Exporting goods from the Netherlands to foreign countries can be a lucrative venture, but it requires preparation and paperwork.
Transit declaration
Transit declaration
A T1 transit document is a customs document used when transporting non-EU goods from one customs post to another within the EU.
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