Naambeeld Belastingdienst/Douane

Batch consignment for export

Does an export consignment consist of tow or more types of goods for which the tariff subdivisions are different? Then a separate declaration is usually made for positioning under the Customs Export Regulation.

The policy decision of the Secretary of State, Government Gazette 2009-19092 (only available in Dutch) states that, under certain conditions, permission may be given for one export declaration to be used for a so-called batch consignment for export.

A difference is made here between consignments for provisioning ships and normal export consignments.

Consignments for provisioning ships

Does an export consignment contain goods for which the tariff subdivisions vary and are the goods being delivered as ship’s provisions or ship’s requirements? Then you may state as description of goods: ‘ship’s provisions’ or ‘ship’s requirements’.

For a consignment of goods that are to be delivered as ship’s provisions or ship’s requirements, you may use the following goods codes, instead of the actual goods codes:

  • 9930 24 00 for goods form Sections 1 up to and including 24 of the harmonised system
  • 9930 99 00 for goods included elsewhere, excluding the goods form Section 27 of the harmonised system

You must always use the actual goods code for goods from Section 27 of the harmonised system.

Ordinary export consignment

Does an export consignment contain goods for which the tariff subdivisions vary, but of which none of the goods being delivered are ship’s provisions or ship’s requirements? Then you may complete a declaration for the Customs Export Regulation as if the whole consignment is exclusively made up of the type of goods having the highest value amongst the goods in the consignment. You must describe this type of goods in the customs declaration in its own terms and you must also add the words ‘and other goods’. This method is known as ‘batch consignment for export’.

Conditions

The following conditions apply for approval of the above-mentioned:

  • in the export declaration, fill in document code ‘8030’ in box 44 (see Sagitta Codebook (only available in Dutch), export section, Table T03)
  • each type of goods in the consignment does not have a value higher than EUR 1,000
  • each type of goods in the consignment has a net weight of no more than 1,000 kg
  • it does not concern a temporary export of re-export
  • the export of one or more of the type of goods in not forbidden or limited or bound by regulations or other legal stipulations
  • the export of one or more of the types of goods will not lead to repayment or that cancellation could be rewarded of the export rights, turnover tax, duties or consumer tax
  • the exit of the consignment from the EU customs territory must take place in the Netherlands