Dutch Customs Propose Increased Tax Flexibility For Low-Risk Businesses

by Ulrika Lomas, Tax-News.com, Brussels

29 April 2009

The Dutch government has announced that is to make its Authorized Economic Operator scheme more attractive to Dutch businesses. To date 100 Dutch companies have been granted AEO status.

AEO certificates are granted to companies who prove that they are able to carry out customs rules and regulations in a sound way. The companies under the scheme are subject to fewer physical inspections, are informed in advance of a physical inspection and are subject to fewer administrative procedures. The scheme is recognised throughout Europe but has not been fully implemented by all EU member states; a decision on the further enlargement of the scheme is scheduled for 2013.

Dutch customs in Autumn 2008 reported that progress in the scheme was falling behind expectations and has therefore advocated changes within the system to provide businesses with greater financial and administrative flexibility.

It has been proposed that companies with AEO status should be allowed to provide a lower guarantee for the payment of customs or taxes, allowing greater financial flexibility. A statement from the Dutch government said that each company would be treated on a separate basis. A sufficient guarantee for each separate company will be calculated depending on various factors including the scope of the company’s activities.

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