Transfer of Residence (ToR) in the Netherlands

Back in May 2016, the EU advised all EU Member States and especially the UK to no longer proceed with customs clearance of household good shipments with final destination in another EU Member State. The UK customs clearance form C3 can since then only be used for the customs clearance of household good with final destination in UK.

Author: Gabriela Dimitrova/Monday, September 26, 2016/Categories: Article

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Back in May 2016, the EU advised all EU Member States and especially the UK to no longer proceed with customs clearance of household good shipments with final destination in another EU Member State. The UK customs clearance form C3 can since then only be used for the customs clearance of household good with final destination in UK.

Following this, HM Revenue and Customs (HMRC) in the UK was contacted by traders informing them that Dutch traders still seemed to be allowed to continue with old practices. Indeed, examples of several deliberate marketing e-mails/e-flyers were sent to HMRC by some UK traders stating that alternative clearance procedures were available in the Netherlands.

The Customs Directorate raised this issue with the Dutch Customs/Ministry of Finance, and has now received a written assurance that the same implementation in respect of Article 123 for ToR will be made in the Netherlands, and 'realized by January 1, 2017'.

By that date, Dutch practices of clearances should be respecting Article 123 fully into line with the rest of Europe.

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