DMS: submitting data for calculation of customs debt starting 9 June

From 9 June 2024, if you file import declarations using the Customs Declaration Management System (DMS), you have to include the levy data for tax items in data group 1403000000 'Rechten en belastingen' (Duties and taxes). This is necessary when your customs declaration and the tariff don’t contain sufficient data to automatically calculate the customs debt.

Old situation

Sometimes the import declaration and tariff don’t contain enough information, preventing DMS from automatically calculating the customs debt. In such cases, Customs had to calculate the debt manually. We did this using calculation information provided by companies. This manual task in DMS and the exchange of records increased the workload for both us and the companies. It also prevented the immediate release of goods.

New situation

As of 9 June 2024, if DMS can’t automatically calculate your customs debt, you as the declarant must complete data group 1403000000 'Rechten en belastingen' with levy data for tax resources.

An indication of when you need to provide data for the calculation of custom debts, will soon be included in the combination of procedures in the code list A47 of the Codebook, section DWU Aangiftebehandeling (Declaration processing UCC, only available in Dutch).

This new procedure has the advantage that it will usually no longer be necessary for a customs agent to calculate the customs debt manually. This allows us to release the goods immediately, so they are available to you more quickly.

Which combination of procedures do you need to provide data for?

You need to provide data for the calculation of customs debt for the following combinations of procedures from A47 of the Codebook, section DWU Aangiftebehandeling:

• 0121, 0121F46, 0151F44, 0151F46, 0154F44, 0154F46, 0171F46, 0178F46
• 4051F44, 4051F46, 4054F44, 4054F46, 4071F46, 4078F46
• 4421, 4422
• 4551F44, 4554F44, 4571F46
• 4651F44, 4654F44, 4851F44
• 4854F44
• 6110F02, 6121, 6122, 6123F02, 6123F03
• 6810F02, 6810F03, 6821, 6821103, 6822, 6823, 6823F02, 6823F03

To be read as:

• Positie 1-2: 11 09 001 000 'Gevraagde regeling' (requested procedure)
• Positie 3-4: 11 09 002 000 'Voorafgaande regeling' (prior procedure)
• Positie 5-7: 11 10 000 000 'Aanvullende regeling' (supplementary procedure)

What data should be included in the 'Rechten en belastingen' data group?

If DMS can’t automatically calculate the customs debt, you need to ensure that the 'Rechten en belastingen' data group includes the following information:

• 1 tax type code (middelcode) A00 in GE14 03 03 90 00 ‘Belastingmiddel’ (tax type) with corresponding 'Verschuldigd belastingbedrag' (owed tax amount) and GE 14 03 040 014 'Bedrag' (amount = customs value)
• 1 tax type code B00 in GE 14 03 03 90 00 'Belastingmiddel' (tax type) with corresponding GE 14 03 042 000 'Verschuldigd belastingbedrag' (owed tax amount) and GE 14 03 040 014 'Bedrag' (amount = additional costs related to VAT, such as commission, packaging, transport and insurance costs up to the place of destination)
• Other tax types, if applicable, for which the following data is needed:
• GE 14 03 03 90 00 'Belastingmiddel' (tax type)
• GE 14 03 042 000 'Verschuldigd belastingbedrag' (owed tax amount)
• GE14 03 040 014 'Bedrag' (amount) is not permitted for tax types other than A00 and B00
• GE 14 03 040 041 'Belastingtarief' (tax tariff) is optional for all tax types

What should you consider when filing these declaration details?

• One kind of tax can only occur once per article (so for example, not A00 twice).
• If you use the VAT reverse-charge mechanism, enter the amount '0,00' in GE 14 03 042 000 'Verschuldigd belastingbedrag' (owed tax amount) for code B00 in GE 14 03 03 90 00 'Belastingmiddel' (tax type).
• If an excise duty suspension is active, enter '0.00' in GE 14 03 042 000 'Verschuldigd belastingbedrag' (owed tax amount) for the excise duty tax type in GE 14 03 03 90 00 'Belastingmiddel' (tax type).

Should you also adjust the levy data?

Keep in mind that if you modify your declaration, this may affect the levy data you provided in the declaration. In the following cases, you may have to adjust the levy data as well:

• You request a modification.
• You file a supplementary declaration after a simplified (incomplete) declaration.
• Following our inspection, we requested information about your declaration (with NLRFI notification), and you subsequently provide the information (with NLCRI notification).

Read more news in the news overview