Dutch Customs is changing the customs declaration systems

07/04/22

The current customs declaration systems of Dutch Customs will be replaced this year by a new system called DMS. The changes are, amongst others, aiming to meet the requirements as laid down in the adjusted version of Annex B to the Union Customs Code.

What can this possibly mean for your company?

The new system means that the dataset for the customs declarations will change, which requires that the companies submitting the declarations will need to adjust their customs software.

The new system will also include a change in the declaration process. In the current system, while verifying the customs declarations, Dutch Customs makes corrections of the entries, if required. In the new system however, the declarants will have to make the corrections themselves, when they receive notifications from Dutch Customs on an incorrect element of the customs entry. Therefore, the companies will also have to adjust their processes and procedures.

Background

After a long period of preparations and announcements regarding the introduction of a new customs declarations system called DMS, Dutch Customs is now actually starting the process of changing the customs declarations systems. These changes relate to customs declarations for regular import-, storage- and export declarations (the Dutch AGS) as well as to the declarations via the facility of entry into the company’s records (the Dutch GPA) and the facility for simplified e-commerce entries (the Dutch Venue).

Dutch Customs will apply a phased approach for the implementation, which will start with a first test phase including only 2 declarants in April 2022 and basically ends December 2022. As of May 2022, more companies will need to transfer, depending on which phase is assigned to them. Only for companies currently applying the GPA system, there may be an extension of the implementation until June 2023.

Other countries

Germany

In Germany, the largely automated clearance and monitoring of cross-border goods traffic is carried out using the IT procedure ATLAS (Automated Tariff and Local Customs Clearance System) which is constantly updated. Most recently the application ATLAS IMPOST was implemented.

As the import of small consignments with a value of up to 22 euros is no longer exempt from VAT since July 1, 2021, ATLAS IMPOST (import clearance of postal and courier consignments) is available from January 15, 2022 for efficient customs and import VAT treatment of low-value consignments of up to 150 euros. It should be noted here that ATLAS IMPOST cannot be used for goods that are subject to prohibitions and restrictions. Further information is available here.

Switzerland

In Switzerland, the whole customs environment and IT landscape is currently changing as part of the transformation programme “DaziT”. The new goods traffic system called “Passar” will be implemented in different phases, the first phase starting in June 2023 with export and transit and ending with the third phase in 2025/2026 with import and special regimes. Further information is available here.

How can we help?

Should you need any advice on the implementation of the new declaration system into your business and how to comply with the new rules, please contact your PwC customs and international trade specialist.