DECO customs

What is DECO?

DECO is the declaration system of the Inland Revenue / Customs developed specifically for importing e-commerce goods. The system uses a limited, simplified data set for faster processing of large volumes e-commerce shipments.

DECO versus DMS

Holland offers two systems for e-commerce declaration, each with its own characteristics. DECO was built as a quick route for small shipments. It works with a limited data set, which speeds up processing and makes the system optimal for large volumes. A key advantage is that the Import Scheme is indeed possible in DECO. This makes it attractive for companies that supply directly to consumers and want to handle VAT through this scheme.

The downside is that DECO only works for goods up to €150 with no prohibitions or restrictions. If your products fall outside this range, or if you need to capture more detailed information, you have to rely on DMS.

DMS, on the other hand, offers the full dataset and is suitable for all e-commerce goods, including those above €150. The disadvantage is that the Import Scheme is not yet possible here. Moreover, DMS requires more data per declaration, which makes it less efficient for web shops with high volumes of small orders.

In practice, this means: use DECO where possible for standard e-commerce up to €150, and switch to DMS for higher values, restricted goods or when you need to capture more extensive data. Many companies use both systems side by side, depending on the specific shipment.

What information is required for a DECO return?

Although DECO works with a limited data set, the basic customs requirements simply remain in place. You always have the EORI number needed from the importer, the correct HS code for tariff classification, the customs value of the goods and the country of origin. In addition, the commercial invoice and shipping document are essential, such as an AWB or tracking number.

The HS code deserves special attention. A wrong commodity code will result in postage or blocking of your shipment. Therefore, invest in proper tariff classification in advance. Have products classified by a specialist and record the codes in your system so that they are automatically linked to new orders.

The customs value refers to the intrinsic value of the goods themselves, excluding transport and insurance to the EU. This can cause confusion because in your web shop you may be working with the total transaction value including shipping costs. Make sure your system calculates the correct value for the declaration.

Are you using the Import Scheme? Then you additionally need the VAT number, end customer data and specific codes for the scheme. The Import Scheme was developed to simplify VAT handling for sales to consumers, and DECO fully supports this process.