Import corridor · HS 090111
Importing green coffee from Vietnam into the European Union
Coffee; not roasted or decaffeinated
The retained sources for this corridor list 50 findings, 50 of them linked to an official source: 3 apply on the facts of a typical shipment, 38 apply if one more fact is true, 9 could not be assessed yet.
What you need to know first
For green coffee (HS 090111) from Vietnam into the European Union, the sources CouloirIQ retains cover Customs declarations, security and procedure; Registration and representation; Tariff, duty and valuation; VAT, excise and fees; Classification and scope; Other controls. Every finding below links to the official text it comes from, with the date it was last checked. The corpus does not yet establish the full document list for this corridor; running the check with your own shipment facts narrows what applies.
- Generated for a typical shipment: sea freight, FOB, letter of credit, containerised, wood packaging, no preference claimed, no customs transit.
- Corpus release 2026-09-20, generated 10 Oct 2026. Sources carry their own last-checked date.
- Research coverage is incomplete. These retained source findings do not establish all applicable requirements or comprehensive compliance.
What the sources say
Grouped by what we can conclude, not by document type.Customs declarations, security and procedure 21
- Union Customs Code, Article 127Not assessed
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU
- Union Customs Code, Article 145(3)Not assessed
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU
- Union Customs Code, Article 203(5)Not assessed
1. Non-Union goods which, having originally been exported as Union goods from the customs territory of the Union, are returned to that territory within a period of three years and declared for release for free circulation shall, upon application by the person concerned, be granted relief from import duty. The first subparagraph shall apply even where the returned goods represent only a part of the goods previously ex…
Depends on: customs procedure
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU
- Union Customs Code, Article 134(1)Applies if one more fact is true
1. Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. Where applicable, they shall be subject to such prohibitions and restrictions as are justified on grounds of, inter alia, public morality, public policy or public security, the protection of the health and life of humans, animals or plants, the protect…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 158(1)Applies if one more fact is true
1. All goods intended to be placed under a customs procedure, except for the free zone procedure, shall be covered by a customs declaration appropriate for the particular procedure. 2. In specific cases, other than those referred to in Article 6(2), a customs declaration may be lodged using means other than electronic data-processing techniques. 3. Union goods declared for export, internal Union transit or outward pr…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 135(1)Applies if one more fact is true
1. The person who brings goods into the customs territory of the Union shall convey them without delay, by the route specified by the customs authorities and in accordance with their instructions, if any, to the customs office designated by the customs authorities, or to any other place designated or approved by those authorities, or into a free zone. 2. Goods brought into a free zone shall be brought into that free…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 130(1)-(2)Applies if one more fact is true
1. The customs office referred to in Article 127(3) may waive the lodging of an entry summary declaration in respect of goods for which, prior to the expiry of the time-limit for lodging that declaration, a customs declaration is lodged. In that case, the customs declaration shall contain at least the particulars necessary for the entry summary declaration. Until such time as the customs declaration is accepted in ac…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 198(1)Applies if one more fact is true
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 150Applies if one more fact is true
Except where otherwise provided, the declarant shall be free to choose the customs procedure under which to place the goods, under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 55(1)Applies if one more fact is true
1. Unless otherwise provided, where a period, date or time-limit is laid down in the customs legislation, such period shall not be extended or reduced and such date or time-limit shall not be deferred or brought forward. 2. The rules applicable to periods, dates and time-limits set out in Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time-lim…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 194(1)Applies if one more fact is true
1. Where the conditions for placing the goods under the procedure concerned are fulfilled and provided that any restriction has been applied and the goods are not subject to any prohibition, the customs authorities shall release the goods as soon as the particulars in the customs declaration have been verified or are accepted without verification. The first subparagraph shall also apply where verification as referred…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 201(1)-(3)Applies if one more fact is true
1. Non-Union goods intended to be put on the Union market or intended for private use or consumption within the customs territory of the Union shall be placed under release for free circulation. 2. Release for free circulation shall entail the following: (a) | the collection of any import duty due; (b) | the collection, as appropriate, of other charges, as provided for under relevant provisions in force relating to t…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 139(1)Applies if one more fact is true
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 197Applies if one more fact is true
Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to customs to be destroyed and shall inform the holder of the goods accordingly. The costs of the destruction shall be borne by the holder of the goods.
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 140(1)Applies if one more fact is true
1. Goods shall be unloaded or trans-shipped from the means of transport carrying them solely with the authorisation of the customs authorities in places designated or approved by those authorities. However, such authorisation shall not be required in the event of an imminent danger necessitating the immediate unloading of all or part of the goods. In that case, the customs authorities shall immediately be informed ac…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 137(1)-(2)Applies if one more fact is true
1. Where, by reason of unforeseeable circumstances or force majeure, the obligation laid down in Article 135(1) cannot be complied with, the person bound by that obligation or any other person acting on that person's behalf shall inform the customs authorities of the situation without delay. Where the unforeseeable circumstances or force majeure do not result in total loss of the goods, the customs authorities shall…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 52(1)-(2)Applies if one more fact is true
1. Customs authorities shall not impose charges for the performance of customs controls or any other application of the customs legislation during the official opening hours of their competent customs offices. 2. Customs authorities may impose charges or recover costs where specific services are rendered, in particular the following: (a) | attendance, where requested, by customs staff outside official office hours or…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 199Applies if one more fact is true
Non-Union goods and goods placed under the end-use procedure may with prior permission of the customs authorities be abandoned to the State by the holder of the procedure or, where applicable, the holder of the goods.
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 195(1)Applies if one more fact is true
1. Where the placing of goods under a customs procedure gives rise to a customs debt, the release of the goods shall be conditional upon the payment of the amount of import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt. However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from impor…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 282Applies if one more fact is true
The Commission may authorise one or more Member States, upon application, to test for a limited period of time simplifications in the application of the customs legislation, especially when IT-related. The test shall not affect the application of the customs legislation in those Member States that are not participating in such test and shall be evaluated periodically.
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- UCC Delegated Act (Regulation 2015/2446), Article 105 — complete published entry-summary time limits and route exceptionsApplies if one more fact is true
(Article 127(3) and (7) of the Code) Where the goods are brought into the customs territory of the Union by sea, the entry summary declaration shall be lodged within the following time-limits: (a) | for containerised cargo, other than where point (c) or point (d) applies, at the latest 24 hours before the goods are loaded onto the vessel on which they are to be brought into the customs territory of the Union; (b) | f…
Sea transport, cargo form, ports, voyage duration and referenced Code provisions remain unresolved.
Commission Delegated Regulation (EU) 2015/2446 supplementing the Union Customs Code · EU · checked 7 Sept 2026
Registration and representation 3
- Union Customs Code, Article 94(1)-(2)Applies if one more fact is true
1. The guarantor referred to in point (b) of Article 92(1) shall be a third person established in the customs territory of the Union. The guarantor shall be approved by the customs authorities requiring the guarantee, unless the guarantor is a credit institution, financial institution or insurance company accredited in the Union in accordance with Union provisions in force. 2. The guarantor shall undertake in writing…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 38Applies if one more fact is true
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 39Applies if one more fact is true
The criteria for the granting of the status of authorised economic operator shall be the following: (a) | the absence of any serious infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant; (b) | the demonstration by the applicant of a high level of control of his or her operations and of the…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
Tariff, duty and valuation 9
- Union Customs Code, Article 208(1)Not assessed
1. Without prejudice to Article 60(1), the following shall be granted relief from import duty when they are released for free circulation: (a) | products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that State; (b) | products obtained from products…
Depends on: customs procedure
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU
- 3.000 EURApplies if one more fact is true
3.000 EUR
European Commission TARIC September 2026 — Duties Import 01-99.xlsx · EU · checked 7 Sept 2026
- TARIC import condition — certificate Y155Applies if one more fact is true
Measure condition as published: Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 % (TM01026).
European Commission TARIC September 2026 — Duties Import 01-99.xlsx · EU · checked 7 Sept 2026
- TARIC import condition — certificate C644, Y929Applies if one more fact is true
Measure condition as published: Cond: B cert: C-644 (29):; B cert: Y-929 (29):; B (09): (CD808).
European Commission TARIC September 2026 — Duties Import 01-99.xlsx · EU · checked 7 Sept 2026
- TARIC import condition — certificate N853, Y170, Y171, Y174, Y175, Y176, Y177, Y930, C084Applies if one more fact is true
Measure condition as published: Cond: B cert: N-853 (29):; B cert: Y-170 (29):; B cert: Y-171 (29):; B cert: Y-174 (29):; B cert: Y-175 (29):; B cert: Y-176 (29):; B cert: Y-177 (29):; B cert: Y-930 (29):; B cert: C-084 (29):; B (09): (CD624).
European Commission TARIC September 2026 — Duties Import 01-99.xlsx · EU · checked 7 Sept 2026
- TARIC duty rate as publishedApplies if one more fact is true
Duty rate in the TARIC import duties file: 0.000 %. Which measure it belongs to (third-country, preferential, quota) is stated in the source row.
European Commission TARIC September 2026 — Duties Import 01-99.xlsx · EU · checked 7 Sept 2026
- Union Customs Code, Article 277Applies if one more fact is true
Without prejudice to Article 259, Union goods which are temporarily exported from the customs territory of the Union shall benefit from export duty relief, conditional upon their re-import. TITLE IX ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS CHAPTER 1 Development of electronic systems
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 56(4)Applies if one more fact is true
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 53(1)-(2)Applies if one more fact is true
1. The competent authorities shall publish and/or make available on the Internet the rate of exchange applicable where the conversion of currency is necessary for one of the following reasons: (a) | because factors used to determine the customs value of goods are expressed in a currency other than that of the Member State where the customs value is determined; (b) | because the value of the euro is required in nation…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
VAT, excise and fees 6
- Reverse-charge mechanism on import: Article 23 | Tax AdministrationNot assessed
The reverse-charge mechanism on import means that you are not required to pay the VAT on import immediately. The VAT can then be paid when you file your VAT return. In order to do this, you will need an Article 23 permit. As foreign entrepreneur, you are not able to apply for an Article 23 permit yourself. However you can engage a tax representative for this purpose. This representative can apply for a permit for you…
Published Article 23 permit mechanism for foreign entrepreneurs retains representative conditions. Actual designation/representation and exemption facts unresolved; implementing annex, recordkeeping and exemption cross-references remain to be processed.
Reverse-charge mechanism on import: Article 23 | Tax Administration · NL · checked 7 Sept 2026
- Wet op de omzetbelasting 1968, Article 23Not assessed
Article 23 retains designated-operator conditions, declaration mechanism and paragraph 5 exclusion for Article 25a exemption. Article 18 definition and implementing Articles 17–18a are attached; implementing annex/recordkeeping references and Article 25a conditions remain research work.
Wet op de omzetbelasting 1968 (Netherlands) · NL · checked 7 Sept 2026
- VAT on products and services from other EU countries | Business.gov.nlApplies if one more fact is true
Do you have a business or a permanent site in the Netherlands? And do you purchase goods or services from another EU country? You usually need to pay Value Added Tax, VAT (btw or omzetbelasting ) in the Netherlands on these purchases. VAT on goods from other EU countries Did you purchase goods in another EU country? And are they delivered to an address in the Netherlands, for example, you import goods from another EN…
Published intra-Community goods acquisition conditions retained. Business establishment, purchase/dispatch, delivery address, VAT identification and proof of taxation are shipment/transaction facts, not goods-origin proxies.
VAT on products and services from other EU countries | Business.gov.nl · NL · checked 7 Sept 2026
- Union Customs Code, Article 116(3)(d)Applies if one more fact is true
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 114(4)Applies if one more fact is true
1. Interest on arrears shall be charged on the amount of import or export duty from the date of expiry of the prescribed period until the date of payment. For a Member State whose currency is the euro, the rate of interest on arrears shall be equal to the interest rate as published in the Official Journal of the European Union , C series, which the European Central Bank applied to its main refinancing operations, on…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 118(1)-(2)Applies if one more fact is true
1. An amount of import duty shall be repaid or remitted if the notification of the customs debt relates to goods which have been rejected by the importer because, at the time of release, they were defective or did not comply with the terms of the contract on the basis of which they were imported. Defective goods shall be deemed to include goods damaged before their release. 2. Notwithstanding paragraph 3, repayment o…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
Classification and scope 6
- CN 0900000000 — COFFEE, TEA, MATÉ AND SPICESApplies
Combined Nomenclature line (TARIC, current edition).
European Commission TARIC September 2026 — Nomenclature EN.xlsx · EU · checked 7 Sept 2026
- CN 0901000000 — Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportionApplies if one more fact is true
Combined Nomenclature line (TARIC, current edition).
European Commission TARIC September 2026 — Nomenclature EN.xlsx · EU · checked 7 Sept 2026
- CN 0901110000 10 — Coffee, not roastedApplies
Combined Nomenclature line (TARIC, current edition).
European Commission TARIC September 2026 — Nomenclature EN.xlsx · EU · checked 7 Sept 2026
- CN 0901110000 — Not decaffeinatedApplies
Combined Nomenclature line (TARIC, current edition).
European Commission TARIC September 2026 — Nomenclature EN.xlsx · EU · checked 7 Sept 2026
- Union Customs Code, Article 153(1)Applies if one more fact is true
1. All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods. 2. In specific cases, where the presumption laid down in paragraph 1 does not apply, the customs status of Union goods shall need to be proven. 3. In specific cases, goods wholly obtained in the customs territory of the Union do not have the customs st…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 1(1)-(2)Applies if one more fact is true
1. This Regulation establishes the Union Customs Code (the Code), laying down the general rules and procedures applicable to goods brought into or taken out of the customs territory of the Union. Without prejudice to international law and conventions and Union legislation in other fields, the Code shall apply uniformly throughout the customs territory of the Union. 2. Certain provisions of the customs legislation may…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
Other controls 5
- Besluit bouwwerken leefomgeving, Article 2.13Not assessed
Paragraphs 8 and 9 specify Dutch language for the referenced declaration, instructions and information. This is published national scope, not a welded-mesh match. CPR product/standard scope, transition and referenced paragraphs remain research work.
Besluit bouwwerken leefomgeving (Netherlands) · NL · checked 7 Sept 2026
- Besluit bouwwerken leefomgeving, Article 2.14Not assessed
Conditional building-performance routes distinguish CE declaration from performance not covered by harmonised standards and construction processes. No universal quality certificate inferred. Actual building use/performance and referenced standards remain unresolved; operative cross-reference closure remains unfinished.
Besluit bouwwerken leefomgeving (Netherlands) · NL · checked 7 Sept 2026
- Union Customs Code, Article 250(1)-(2)Not assessed
1. Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following: (a) | other charges as provided for under other relevant provisions in force; (b) | commercial policy measures, insofar as they do not prohibit the entry or exit of goods…
Depends on: customs procedure
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU
- Union Customs Code, Article 3Applies if one more fact is true
Customs authorities shall be primarily responsible for the supervision of the Union's international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Union policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particula…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
- Union Customs Code, Article 51(1)Applies if one more fact is true
1. The person concerned shall, for the purposes of customs controls, keep the documents and information referred to in Article 15(1) for at least three years, by any means accessible by and acceptable to the customs authorities. In the case of goods released for free circulation in circumstances other than those referred to in the third subparagraph, or goods declared for export, that period shall run from the end of…
The original paragraph and referenced conditions are retained; provision-specific applicability is not resolved.
Regulation (EU) No 952/2013 laying down the Union Customs Code · EU · checked 5 Aug 2026
What the check asks you
- Transport mode: sea, air, road, rail or multimodal
- Incoterm and payment method
- Whether you claim preferential origin
- Container, wood packaging and customs transit
- Customs procedure and the national commodity code
What happens after the check
- Turn the check into a trade workspace: the scope and open questions carry over.
- Upload the documents you have; each one is read, typed and filed.
- Letter of credit? The UCP 600 discrepancy check is included in the workspace.
- Every check, document and decision is recorded in the TwinLog evidence trail.
Questions importers ask about this corridor
Does “Besluit bouwwerken leefomgeving, Article 2.13” apply when importing green coffee from Vietnam into the European Union?
It could not be assessed without more facts about the shipment. Paragraphs 8 and 9 specify Dutch language for the referenced declaration, instructions and information. This is published national scope, not a welded-mesh match. CPR product/standard scope, transition and referenced paragraphs remain research work. Source: Besluit bouwwerken leefomgeving (Netherlands) (wetten.overheid.nl).
Does “Besluit bouwwerken leefomgeving, Article 2.14” apply when importing green coffee from Vietnam into the European Union?
It could not be assessed without more facts about the shipment. Conditional building-performance routes distinguish CE declaration from performance not covered by harmonised standards and construction processes. No universal quality certificate inferred. Actual building use/performance and referenced standards remain unresolved; operative cross-reference closure remains unfinished. Source: Besluit bouwwerken leefomgeving (Netherlands) (wetten.overheid.nl).
Does “Reverse-charge mechanism on import: Article 23 | Tax Administration” apply when importing green coffee from Vietnam into the European Union?
It could not be assessed without more facts about the shipment. The reverse-charge mechanism on import means that you are not required to pay the VAT on import immediately. The VAT can then be paid when you file your VAT return. In order to do this, you will need an Article 23 permit. As foreign entrepreneur, you are not able to apply for an Article 23 permit yourself. However you can engage a tax representative for this purpose. This representative can apply for a permit for you… Source: Reverse-charge mechanism on import: Article 23 | Tax Administration (belastingdienst.nl).
Does “Wet op de omzetbelasting 1968, Article 23” apply when importing green coffee from Vietnam into the European Union?
It could not be assessed without more facts about the shipment. Article 23 retains designated-operator conditions, declaration mechanism and paragraph 5 exclusion for Article 25a exemption. Article 18 definition and implementing Articles 17–18a are attached; implementing annex/recordkeeping references and Article 25a conditions remain research work. Source: Wet op de omzetbelasting 1968 (Netherlands) (wetten.overheid.nl).
Does “VAT on products and services from other EU countries | Business.gov.nl” apply when importing green coffee from Vietnam into the European Union?
It applies under the condition stated in the source. Do you have a business or a permanent site in the Netherlands? And do you purchase goods or services from another EU country? You usually need to pay Value Added Tax, VAT (btw or omzetbelasting ) in the Netherlands on these purchases. VAT on goods from other EU countries Did you purchase goods in another EU country? And are they delivered to an address in the Netherlands, for example, you import goods from another EN… Source: VAT on products and services from other EU countries | Business.gov.nl (business.gov.nl).
Does “Union Customs Code, Article 127” apply when importing green coffee from Vietnam into the European Union?
It could not be assessed without more facts about the shipment. Source: Regulation (EU) No 952/2013 laying down the Union Customs Code (eur-lex.europa.eu).
Check your own shipment in under a minute
Free, no account. Answer a few setup questions and see the findings for your exact facts, each linked to its source.
This page reproduces retained source findings for information. It is not legal or customs advice, and it does not replace the check run with your shipment's facts or the declarations made by you or your broker.