General customs law

Original Language Title: Algemene douanewet

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Law of 3 April 2008 until a general review of customs legislation (General Customs Act)

We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.

All of them, who will see or hear these, saluut! do know:

Having considered that, in order to improve efficiency, to increase transparency and to simplify the legislation governing customs supervision, we have taken account of customs controls on goods and goods and goods in goods, and to improve the effectiveness of goods and goods. It is desirable, in a broad sense, to interpret rules in common with regard to customs supervision and customs control in a general law, including in connection with the international agreements or decisions relating to customs supervision and customs control from international organisations;

In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:

Chapter 1. General provisions

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Section 1.1. Scope and basic definitions

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Article 1: 1

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  • 1 The provisions of, or pursuant to, the provisions of this Act shall constitute national provisions implementing:

    • a. the Union Customs Code, EU legal acts adopted under that Code; and

    • b. Union legislation in other areas as referred to in the Union Customs Code.

  • 2 The provisions of, or pursuant to, this Act also provide for the fulfilment of obligations arising out of:

    • (a) interregional law;

    • b. The Kingdom of Accession Treaties; and

    • (c) Acts of international organizations set up by such conventions in all their parts, to the extent that these obligations relate to customs supervision or customs control of goods and trade in goods; and topics covered by the scope of one or more schemes referred to in the Annex to this law.

  • 3 The provisions of, or pursuant to, this Act also provide for the fulfilment of obligations arising from arrangements of international law to the provision of mutual administrative assistance relating to goods and goods of goods.

  • 4 The provisions in or pursuant to this Law involve the implementation of binding EU acts to the extent that they relate to goods and goods and also concern matters falling within the scope of one or more of the following: Schemes referred to in the Annex to this law.

  • 5 The provisions in or pursuant to this law shall be designed to maintain prohibitions or restrictions on goods intended for the introduction into, or exit from, the customs territory of the Union or the territories specified in the customs territory of the Member States of the Community. Article 1: 2 , or when placing under a customs procedure or re-export of those goods are, or would be, by or under a binding EU legal act or other legal requirement listed in the Annex to this law.

  • 6 In the case of a general measure of management, amendments may be made to the Annex to this law.


Article 1: 2

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This Act shall apply in the territory of the Netherlands including its airspace, maritime inland waterway and territorial sea, and any area outside this territorial sea in which the Netherlands, in accordance with international law, exercise jurisdiction or sovereign rights in relation to the seabed, its subsoil, its parent water and airspace.


Article 1: 3

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  • 1 In addition to the conceptual provisions of the Union Customs Code, the Union Customs Code established under that Code, the Union Implementing Code, Implementing Regulation of the Union Customs Code and other binding EU legal acts The following definitions apply:

    • a. Customs Code of the Union: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (PbEU 2013, L 269);

    • b. Delegated Regulation Regulation of the Union Customs Code: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 2453 952/2013 of the European Parliament and of the Council laying down detailed rules on certain provisions of the Union Customs Code (PbEU 2015, L 343);

    • Ba. Union Implementing Regulation: Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the Union Customs Code (PbEU 2015, L 343);

    • (c) inspector or consignee: staff member responsible for the application of this law and as such under the control of our Minister of Finance, where appropriate, in agreement with our Minister for the co-operation of the Minister;

    • (d) customs authorities, competent authorities or customs authorities or customs administrations: the inspector or consignee;

    • Goods: all items which may be classified in the Customs Tariff;

    • f. import duties: import duties and import duties;

    • g. applicant: Applicant, intended in the General administrative law ;

    • h. Kingdom: Kingdom of the Netherlands;

    • Kingdom: the Netherlands, the Netherlands, the Netherlands and the BES Islands;

    • j. Netherlands: the part of the Kingdom situated in Europe;

    • k. BES Islands: The public bodies Bonaire, Sint Eustatius and Saba, including, with due regard to the Reichstlaw of 7 July 2010, establishing a sea border between Curaçao and Bonaire and between Sint Maarten and Saba (Stb. 2010, 342), the part of the seabed and its subsoil situated outside the territorial sea of the BES islands, provided that the Kingdom of the BES Islands is based on international law for the purpose of exploration and exploitation of natural resources. able to exercise sovereign rights as well as installations in, or above that area, and other facilities for the purpose of exploration and exploitation of natural resources in that area.

  • 2 In the case of the scheme referred to in paragraph 1 (c), the identification of an inspector or receiver may be limited to a particular location or task and may be exempted from the rules of procedure.

  • 3 Where the scheme referred to in paragraph 1 (c) concerns an appointment of a staff member who does not belong to the State Tax Administration, except in each case:

  • 5 Our Minister of Finance concludes with Our Ministers who co-agreements with regard to the quantitative and qualitative commitment of the officials who are responsible for the tax administration with regard to the customs control of the certain in-or under a binding EU act or other legal requirement that is included in the Annex to this law. Our Minister of Finance places these covenants in the State Gazette.

  • 6 As provided for in this Act and the provisions adopted thereon, the duties on importation shall apply mutatis mutandis to customs duties unless otherwise specified.

  • 7 Where the Union Customs Code, the Union Delegated Regulation or the Union Customs Code, the Customs Code of the Union, or the Implementing Regulation of the Union Customs Code, are entrusted with competence to the Member States, those powers shall be exercised by the inspector The receiver. This may be waived by or under this Act.


Article 1: 4

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  • 1 By or under a general measure of administration, the Kingdom may, in the effect of interregional law, be binding on the Kingdom and in all their parts from associations of international law set up by such conventions; the rules of an executive nature, which are to be placed on goods when they are introduced into the territory of the territory of the Member State concerned, are to be substandard Article 1: 2 , apply.

  • 2 In the case of or under the general measure of management referred to in paragraph 1, rules of enforcement may be made in respect of the implementation of mandatory EU legal acts on goods introduced into the introduction of a binding act, substandard leaving of the areas specified in Article 1: 2 , apply.

  • 3 In the case of, or under a general rule, rules may be laid down for the elaboration of arrangements of international law to the provision of mutual administrative assistance.

  • 4. Our Minister, for whom it is concerned, may confer on the administration of an autonomous community, in an extent to be determined by the general measure of management referred to in paragraph 1, the powers to be determined by the general measure referred to in paragraph 1. to transfer rules and to implement them in respect of their implementation.


Article 1: 5

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For the purposes of applying the provisions to or pursuant to this Act Article 1: 1 , second to fifth paragraphs, the provisions of Chapter 1, Chapter 1, Articles 12, 14, 15, 22 to 30, 43 to 48, 51, 52 and 55, and the provisions of Title II, Chapters 1 and 2, Section 1 of the Union Customs Code, shall be the provisions of Title I, Chapter 1, Articles 8 to 18, and the provisions of Section 1 of Chapter 1 of Title II of the Union Customs Code and the provisions of Title I, Chapter 1, Articles 8, 9, 12 and 15; and the provisions of Title II, Chapter 2, Section 1, of the Union Customs Code of corresponding application.


Article 1: 6

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For the purposes of applying the provisions laid down in or pursuant to this Law, the Title 5.2 of the General Administrative Law external application.


Article 1: 7

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Where a person lives or is resident, the situation shall be assessed.


Section 1.2. Miscellaneous general provisions concerning, in particular, rights and obligations of persons

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Section 1.2.1. Representation

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Article 1: 8

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The Articles 2: 1 and 2: 2 of the General Administrative Law Act shall apply only in the case of the imposition of objections and the corresponding procedure.


Article 1: 9 [ Expired on 01-05-2016]

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Article 1:10

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  • 1 A customs representative representing a person when making a customs declaration, a declaration of temporary storage, an entry summary declaration, a exit summary declaration, re-export declaration or a declaration of entry into service of a customs authority, notification of re-export must meet the criteria set out in Article 39 (a) to (d) of the Union Customs Code.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the preparation of the first paragraph.


Article 1:11

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The customs representative referred to in the Article 1:10 , shall be required to issue an invoice to his principal in respect of import duties, other taxes, charges, fees or interest, interest, costs and administrative fines paid to the State for the benefit of the Kingdom of the latter. his principal is due, separately described.


Article 1:12

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  • 1 Customs representatives referred to in the Article 1:10 have a privilege on all assets of the contraaing authority for import duties, other taxes, charges, fees or interest, interest, costs and administrative fines for the purposes of the payment of the duties paid by them for the purpose of their principal. provided that he was due to his client for one year after the payment made to the State.

  • 2 The privilege granted in the first member shall rank as it is in Article 21 of the Act of Invorting Granted the prerogative of the State Treasury, it being understood that this is the last prerogative.


Article 1:13 [ Expired by 01-05-2016]

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Article 1:14

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The powers of a person, other than a natural person, can be exercised and his obligations can be fulfilled by each driver.


Article 1:15

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  • 1 The powers and obligations of a minor, a receipted person, someone who is declared bankrupt or in respect of whom the debt restructuring scheme applies, or anyone whose assets are subject to the law. have been placed under government, may be exercised and fulfilled by a legal representative, administrator or trustee. The latter shall be required to meet the obligations laid down by the inspector on the action of the inspector.

  • 2 For valid reasons, the inspector may rule out the representation referred to in paragraph 1 in the fulfilment of an obligation on him which is capable of that fulfilment.


Article 1:16

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  • 1 After the death of one's death, his or her rights under the general title in the exercise of the powers and in the fulfilment of the obligations which the deceased would have had, if he had remained alive, shall be represented by a person of hunner, the executor, the estate ' s liquidator appointed by the judge or the trustee of the estate. Each of the persons referred to in this paragraph shall be required to comply with those obligations upon the request of the inspector.

  • 2 Documents relating to the matters of the deceased may be addressed to one of the persons mentioned in paragraph 1.


Article 1:17

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This paragraph shall not apply to criminal proceedings.


Section 1.2.2. Decisions

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Article 1:18

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Section 1.2.3. Cost of administrative work

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Article 1:19

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  • 1 In the case of a general measure of management, cases where the person concerned is liable to pay the State for the purpose of carrying out activities shall be subject to payment of costs.

  • 2 By arrangement of Our Minister of Finance, the rate of charge payable pursuant to paragraph 1 shall be fixed.

  • 3 The tariff shall be determined in such a way that the charges due are as close as possible to actual costs.

  • 4 The inspector shall fix the amount of the costs due by the party concerned.


Section 1.2.4. Other provisions relating to customs supervision and customs control

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Article 1:20

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This paragraph shall apply to customs supervision or customs control at the foot of the application or by virtue of that law.


Article 1:21

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The inspector shall make use of his powers only to the extent that it is reasonably necessary for the performance of his duties.


Article 1:22

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  • 1 In exercising his or her duties on behalf of the inspector, the official shall carry out a certificate of identification issued by our Minister, who shall enter into it or an official designated by him.


Article 1:23

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  • 1 The inspector shall be empowered to enter each place, with a view to the equipment or of the animals required.

  • 2 He is empowered to be accompanied by persons appointed by him for that purpose.

  • 3 Entering a dwelling without the permission of the occupant may only be granted by officials who have been granted such authority by the inspector.


Article 1:24

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  • 1 The inspector shall be responsible for the examination of goods and, where appropriate, of samples for analysis or thorough checks where acceptance of a customs declaration has not been carried out.

  • 2 For the purposes of the first paragraph, Article 189 of the Union Customs Code and Part I, Chapter 3 of Title V of the Union Customs Code shall apply mutatis mutandis, unless the purpose or nature of the investigation is It opposes it.

  • 3 For the purposes of the investigation, the person liable to carry goods not in or on a means of transport must be kept at the request of the inspector at the request of the inspector.

  • 4 The procedure of our Minister for Security and Justice shall determine the manner in which the proceedings are to be stopped.

  • 5 The person concerned shall be regarded as declarant for the operation of this Article.


Article 1:25

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  • 1 The examination of a group of goods or the subsequent verification of the declarations may be carried out by means of a partial examination.

  • 2 In the case of, or under general management, rules may be given as to how the conduct of a partial investigation may be carried out.

  • 3 In the case of or under the general measure of management referred to in paragraph 2, the criteria for the results of the examination of the goods or the subsequent verification of declarations may be laid down in order to determine whether the results of the examination of the goods or of the results of the examination of the goods or of the results of the "partial examination" shall be considered to be decisive for the whole group or batch of goods to which the goods examined below the whole group of declarations to which the audited declarations belong.

  • For the purposes of this Article, in so far as it concerns a partial examination of goods, Article 190, first paragraph, second subparagraph of the Customs Code of the Union shall apply mutatis mutandis, except that the person concerned shall, in the case of goods, be the goods are to be regarded as declarant.


Article 1:26

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  • 1 The inspector shall be responsible for checking:

    • a. Buildings, non-residential buildings, and land:

      • -in respect of which, as a result of, or under the conditions of Article 1:1, first paragraph , the said arrangements have been taken;

      • -which have been approved as a border inspection post as referred to in Article 2, second paragraph, of part (g), of Directive 97 /78/EC of the Council of 18 December 1997 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries (PbEC 1998, L 24);

      • -which are an approved place of inspection as referred to in Article 1, second paragraph, part b, of Directive 2004 /103/EC of the Commission of 7 October 2004 on identity checks and plant health checks laid down in Part B of Annex V to this Regulation Directive 2000 /29/EC Plants, plant products and other objects which may be exported at a place other than the point of entry into the Community or at a close and close place and laying down the requirements relating to: until such checks (PbEU 2004, L 313);

    • b. buildings, other than dwellings, and land where goods are located:

      • -in respect of which, as a result of, or under the conditions of Article 1:1, first paragraph , the said arrangements have been taken;

      • -in respect of which an import or export licence has been issued or for which an application for such authorisation has been made;

    • c. Track-side placements, distribution and transfer points for goods carried by road, ports, port areas, airports and aerodromes;

    • d. ' means of transport and the dwellings on or in those means of transport.

  • 2 Under control within the meaning of the first paragraph, search shall be given.


Article 1:27

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  • 1 The inspector shall be responsible for exercising the powers provided for in the Articles 1:23 , 1:24 or 1:26, introductory words and under d , from the driver or the pilot-in-command of the means of transport, to claim that the means of transport of the means of transport has been carried forward by the driver, at the turn of the side, of landing, of stopping, at a place where it is designated by him, shall be carried out and the engine shall not operate. The persons referred to in this paragraph shall be obliged to comply with the claim.

  • 2 The procedure of our Minister for Security and Justice shall determine the manner in which the claim shall be made.


Article 1:28

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  • 1 The inspector is authorized to persons who are present in or on the in Article 1:26 the locations or means of transport referred to or are to enter or have left to be subject to a visitation.

  • 2 The persons referred to in paragraph 1 shall be kept at the request of the inspector and shall follow them to a place designated by him.

  • 3 At the request of the inspector, passengers, who are in a means of transport which have entered the customs territory of the Union or are intended to leave for the purpose of leaving that customs territory to leave that customs territory, shall be kept in their place; or proof of transport. This obligation shall also apply to passengers who have just left the same means of transport or who are about to embark on board such means of transport.

  • 4 Lijfsvisitation shall be made on a private basis by persons who, if they are not a doctor or nurse, are of the same sex as the person who is subject to an annualvisitation.

  • 5 The term 'visitation' means:

    • a. the examination of the clothing; the examination of garments includes the making of clothing, the precise examination of the head cover and the footwear;

    • b. removal of the outerwear in order to subject it to an accurate examination;

    • c. The external and internal shedding of the apertures and cavities of the upper body, if necessary with the necessary decourec garments;

    • d. Unclog the whole and the external shading of the body;

    • the examination of the lower body; the examination of the lower body means the external examination of the openings and cavities of the lower body; the external shedding of the holes and cavities of the lower body shall be performed by a doctor, or, in his order, by a nurse.

  • 6 All de-garments or the examination of the subbody of the person subject to the request shall not be carried out until such time as an official has been authorized to do so by the arrangement of our Minister of Finance, in accordance with the conditions laid down in the Our Minister, who is responsible for this, has been appointed.

  • 7 The term "visitation" shall mean the examination by means of equipment which may be considered by the clothing of the person concerned.

  • 8 In the case of, or under general management, rules may be established with respect to the whole undress or examination of the body and of equipment which may be considered by the clothing of persons and their use. It may be laid down that the fourth paragraph does not apply to the use of such equipment.


Article 1:29

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Our Minister of Finance is empowered to determine, after consultation with our Minister, who is responsible for it, that in the interests of monitoring and research on public land and inland waterways, they will be subject to the control of roads.


Article 1:30

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  • The inspector and the officials who, on his behalf, are responsible for carrying out a check on the use of force when the aim is to justify this, taking into account the dangers inherent in the use of force, and not to the aim of such action. can be achieved in a different way.

  • 2 If possible, the use of force shall be a warning prior to the use of force.

  • 3 The officials responsible for carrying out a task on behalf of the inspector shall be responsible for examining the clothing of persons if facts or circumstances show that there is a risk of imminent danger to the life or safety of the officials themselves or to the safety of the person concerned; third parties, and this investigation is necessary for the use of this hazard.

  • 4 The inspector and the officials who, acting on his behalf, are responsible for the application of the first paragraph shall be empowered to call on the police and the Royal Marechaussee or any other parts of the armed forces. They are obliged to comply with the claim immediately.

  • 5 The exercise of the powers referred to in paragraphs 1 and 3 shall be reasonable and moderate in relation to the objective pursued.

  • 6 In the case of a general measure of management, rules shall be laid down in relation to the application of this Article.


Article 1:31

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  • 1 The adoption of the necessary measures provided for in the first paragraph of Article 147 of the first paragraph of Article 198 and the third paragraph of Article 215 of the Customs Code of the Union shall be deemed to be the imposition of a burden under administrative constraints.

  • 2 Without prejudice to paragraph 1, the inspector shall be responsible for the imposition of a charge under administrative constraints in order to maintain the burden imposed on or under the conditions of Article 1: 1 arrangements or obligations laid down in or pursuant to this Act.


Article 1:32

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  • 2 Copies, legible printing or extracts thereof shall be authorised, or their content shall be made from the data carriers which are available for consultation.

  • 3 The inspector shall inform the person concerned, on whom the obligation to conduct an administration as referred to in the first paragraph, whose data media he requests to be submitted to a third party for consultation shall be notified simultaneously.


Article 1:33

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  • 1 Our Ministers, Public Bodies and Legal Persons which have acquired legal personality by, or under a special law, the institutions and services governed by them, as well as persons principally implementing the policy of the Kingdom shall provide, free of charge, orally, in writing or in any other way-that on the choice of the inspector, the information and intelligence required to them by the inspector to carry out the provisions of, or under the conditions of, the Article 1: 1 such arrangements or for the implementation of the provisions of or pursuant to this Law.

  • 2 Our Minister of Finance may, upon request, waive the obligation laid down in the first paragraph.

  • 3 The inspector shall give oral, written or otherwise-to the discretion of the inspector-of the information and intelligence to our Ministers, public entities and legal persons involved in or under a special law. have legal personality, their institutions and services, as well as persons principally implementing the policy of the State in so far as they are necessary for the implementation of the provisions of the Treaty; under the Article 1: 1 such arrangements or for the implementation of the provisions of or pursuant to this Law.

  • 4 The inspector shall provide the customs authorities of the Member States or the European Commission, in writing or otherwise, orally, in writing or in any other way, for the choice of the inspector concerned, as referred to in Articles 12 and 47, second member, of the Union Customs Code.

  • 5 By way of derogation from Article 1: 2 provide the inspector free of charge, orally, in writing or in any other way-on the choice of the inspector-the information and intelligence to the official under whose guidance the tax authority falls on the BES islands, to the extent that they are necessary for the purposes of implementing the provisions of the legislation applicable to the BES Islands and relating to prohibitions or restrictions on goods entering the BES islands, or those leaving the BES islands, or those on the selection of goods, a customs-approved treatment or use of the BES islands.


Article 1:34

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Any person who has reached the age of fourteen is, if this is for the application of the at or under the Article 1: 1 the provisions referred to or the provisions adopted by or under this law may be relevant to them, mandatory upon the application of the inspector forthwith with a certificate of identification as referred to in the Article 1 of the Identification Light Act to provide access to.


Article 1:35

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Upon verification of a declaration, the results of the examination of the goods shall be deemed to correspond to the declaration if the differences remain within the games provided for by our Minister of Finance. 3.


Article 1:36

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  • 1 The following letters shall be opened without the consignor or the consignee without the consent of the consignor or the addressee only if the Judge-Commissioner in the court of the arrondissement within which the letter was found, to that effect, is to be Request from the Inspector. Order has been issued.

  • 2 The order is given only if the presumption exists that is contained in the letter of goods.


Article 1:37

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  • 1 Means of transport, apparently designed or equipped to remove the goods from official supervision or to carry out the goods on the basis of Article 1:27, first paragraph In addition, all other articles, which are apparently intended for the purpose of removing administrative surveillance or setting up or resting a means of transport up to one of the objectives laid down, shall be taken into account in the Member State of the Member State concerned. They were taken

  • 3 The inspector shall, as soon as possible, inform the person on whom the seizure took place, and the grounds for such an seizure and the grounds for this purpose. In the event of seizure of unknown persons, such communication shall be made publicly in accordance with rules to be laid down by our Minister of Finance.

  • 4............................................

  • 5 The person concerned may, on the one month following notification of the seizure of the means of transport seized at the court of the Arrondissement, enter either in the form of an order for the seizure of the goods or the object of the seizure. Submit a reasoned report by an authorised person or by an authorised representative.

  • 6 The court deals with the lamination on the foot of the particular Article 552b of the Code of Criminal Procedure On the understanding that the inspector is also given an opportunity to be heard during the course of the proceedings and, if he has appeared before the proceedings, shall be informed in writing of the day of the judgment in good time by the Registrar. Done.

  • 8 Our Minister of Finance shall have jurisdiction in special cases to return to the owner the means of transport and property which is due to expire on the State under conditions to be laid down by him.

Chapter 2 Provisions applicable to goods brought into the customs territory of the Union until they are placed under a customs procedure shall be re-exported, the customs territory of the Union shall be abandoned or disposed of

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Section 2.1. Formalities relating to goods and trade in goods

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Article 2: 1

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In order to ensure the proper functioning of the customs legislation, provisions may be laid down in respect of the following rules by our Minister of Finance:

  • a. the formalities prior to, and with regard to, the introduction into and exit of the customs territory of ships and aircraft and the goods present on board such ships and aircraft;

  • b. Customs offices;

  • (c) tourist and passenger traffic, mail traffic and traffic of negligible economic importance;

  • (d) goods and means of transport as referred to in Article 137 of the Union Customs Code;

  • e. the summary declaration, or replacement notification, the notification of arrival and application;

  • f. temporary storage;

  • g. the customs declaration, including for the purposes of statistics relating to import, export and re-export;

  • h. Control of goods and verification;

  • identification measures, including resources;

  • j. security;

  • k. the terms and conditions of the transfer of rights and obligations as referred to in Article 218 of the Union Customs Code;

  • (l) Simplified procedures for Union transit;

  • m. the exit summary declaration or reexport notification;

  • n. The calculation method of the credit interest rate, the default interest rate, and the interest on arrears.


Article 2: 2

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Goods brought from the sea or by air shall, except in the case of counterproof, be considered by the sea to have entered the customs territory of the Union by the air.


Section 2.2. Other provisions

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Article 2: 3

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The inspector may issue a decision to destroy the goods pursuant to Article 197 of the Customs Code of the Union only where goods are subject to prohibitions or restrictions which may not be released. shall be the subject of a system referred to in Article 194 (1) of the Customs Code of the Union or may be re-exported.

Chapter 3. Prohibitions and restrictions

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Article 3: 1

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Without prejudice to the EU rules on the subject, the provisions of general administrative action may prohibit or restrict the fixing of goods for the purpose of introduction into, or leave to, the territories of the Member States concerned. Article 1: 2 , apply.


Article 3: 2

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  • 1 The declaration referred to in Article 3, first paragraph, of Regulation (EC) No 1483/2 of Regulation (EC) 1889/2005 of the European Parliament and of the Council of 26 October 2005 on the control of liquid assets entering or leaving the Community (PbEU 2005, L 309) shall be made in writing.

  • 3 By arrangement of our Minister of Finance:

    • a. A declaration form shall be drawn up;

    • (b) rules on the implementation of the Regulation referred to in the first paragraph:

      • 1 °. Exchange rate to be taken into account to determine the equivalent value in euro of liquid assets as referred to in Article 2 (2) of that Regulation, the amount of which is expressed in another currency;

      • 2 °. to be taken into account of the value of marketable instruments of bearer items as referred to in Article 2 (2) (a) of that Regulation.

  • 4 By way of derogation from the first paragraph, Rules of our Minister of Finance may provide for rules on the basis of which the declaration referred to in Article 3 of the Regulation referred to in paragraph 1 may be carried out by electronic means.


Article 3: 3

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  • 1 A decision for the transfer of liquid assets pursuant to Article 4 (2) of Regulation (EC) No 1484/3 of the EC Treaty In writing.-1889/2005 of the European Parliament and of the Council of 26 October 2005 on the control of liquid assets entering or leaving the Community (PbEU 2005, L 309) shall be written by the inspector in writing. The written decision shall be deemed to be a decision. Their publication shall be effected either by the natural person who has not complied with the obligation to declare pursuant to Article 3 of that Regulation or, if that person is not known, in public, according to the rules of Our Minister. rules to be laid down.

  • 2 The decision shall state what information has not been provided, incomplete or incorrect in breach of the notification obligation and refers to the general measure of management referred to in paragraph 7.

  • 3 The inspector is empowered to continue to take over the liquid assets as long as the necessary data referred to in Article 3 (2) of the Regulation, referred to in paragraph 1, are not available.

  • 4 The detention of the liquid assets shall be terminated by criminal proceedings or by a written decision of the inspector. A written decision of the inspector referred to in the first sentence of the inspector shall be regarded as a decision. The first paragraph, third sentence, shall apply mutatis mutandis in respect of this Decision.

  • 5 The decision referred to in paragraph 4 shall indicate the date of termination of the withdrawal of the cash and shall state that it is still up to and including the calendar year of the year of the year of the period referred to in the fourth paragraph. The Court shall remain available for payment by the inspector to a rightholder insofar as the cash resources are not designed to satisfy the costs referred to in the seventh paragraph.

  • 6 Where cash remains available within the meaning of paragraph 5, not before the end of the calendar year following the year in which the decision referred to in paragraph 4 is published, no payment shall be made to a beneficiary. either the amount thereof, or-to the extent that the cash is not a Dutch legal tender-the sales revenue of that amount is included in the consignment casing. Article 9, second to sixth paragraph, of the Act on the consignment of funds does not apply.

  • 7 In the case of a general measure of management, cases where the costs of an inservice of liquid assets under Article 4 (2) of the Regulation referred to in the first paragraph, in whole or in part, may be adopted shall be reimbursed by the natural person who has not complied with the obligation to declare it pursuant to Article 3 of that Regulation. The levying and recovery of charges to be reimbursed shall be effected in accordance with the rules governing the collection of administrative expenses as referred to in Article 3 (1) of the EC Treaty. Article 1:19 .

Chapter 4. Free zones and free warehouses [ Expandes by 01-05-2016]

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Article 4: 1 [ Expired by 01-05-2016]

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Chapter 5. Goods leaving the customs territory of the Union

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Article 5: 1

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  • 1 Goods present in or on ships, on the road to the sea or intended for departure to the sea, and goods which are about to be included in those ships, shall be regarded as goods which, by sea, enter the customs territory of the Union. shall be based, unless it is established that the goods are intended for a place in the customs territory of the Union and the transport operation will be carried out without the ship going through the customs territory of the Union.

  • 2 Goods present in aircraft intended to increase at the end of the day, goods which are about to be included in those aircraft shall be regarded as goods going through the customs territory of the Union by air, unless it appears that the goods are destined for a place in the customs territory of the Union and the transport operation will be carried out without the aircraft emanating from the customs territory of the Union.

Chapter 6. Exemptions

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Article 6: 1

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  • 1 By way of regulation of our Minister of Finance, provisions may be laid down in order to draw up Regulation (EC) No 324/EC of Council Regulation (EC) No 1186/2009 of 16 November 2009 on the establishment of a Community system of reliefs from customs duty (PbEU 2009, L 324).

  • 2 The provisions referred to in paragraph 1 shall apply to:

    • a. further conditions under which exemption is granted;

    • (b) limiting the scope of the exemption;

    • (c) the appointment of persons and public services authorised to enter or receive, or receive, goods free of duty;

    • (d) the granting of exemptions as referred to in Article 128 (1) of the Regulation, referred to in the first paragraph;

    • e. the granting of exemptions to armed forces stationed in the territory of the Netherlands for the purpose of carrying out international agreements which are not under Dutch authority.


Article 6: 2

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In the case of an arrangement by our Minister of Finance, provisions may be laid down for the exemption of import duties or import duties when they are released for free circulation and the export of goods intended for export to the Community is to be admitted for free circulation. supply of ships, aircraft and international trains.


Article 6: 3

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Under the rules of our Minister of Finance, provisions may be laid down for drawing up exemption provisions imposed by binding EU legal acts other than Regulation (EC) No (EC). Council Regulation (EC) No 1186/2009 of 16 November 2009 on the establishment of a Community system of reliefs from customs duty (PbEU 2009, L 324).

Chapter 7. Customs debt

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Section 7.1. Guarantee for the amount of the customs debt

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Article 7: 1

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For the purposes of the guarantee provided for in the customs legislation for the amount of the customs debt, provisions may be laid down, under the rules of our Minister for Finance, on:

  • a. Deposits made by cash payments or equal to or less than that provided;

  • b. Other modes of collateralisation than by cash deposit or by guarantee.


Article 7: 2

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  • 1 For the guarantee of the amount of the customs debt laid down in the customs legislation, provisions may be laid down by our Minister for Finance on the conditions to be met for the purpose of determining the amount of the customs debt to be paid in respect of the amount of the customs debt. as guarantor to be recognised.

  • 2 Specific obligations may be laid down in the scheme referred to in paragraph 1, which must be fulfilled by a recognised guarantor.


Section 7.2. Origin of the customs debt

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Article 7: 3

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Under the name 'import duties' and 'export duties', taxes shall be levied in respect of imports or exports of goods in accordance with the provisions of the Kingdom of the Kingdom of the European Union of the European Union and of the Council of the European Union on the import of goods in accordance with the provisions In all their parts, decisions of associations of international law set up by such conventions.


Article 7: 4 [ Expired by 01-05-2016]

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Section 7.3. Recovery of the amount of the customs debt and application of trade policy measures

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Paragraph 7.3.1. Booking and communication

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Article 7:4a

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Article 7: 5

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  • 1 By way of settlement of our Minister of Finance, provisions may be laid down regarding the booking of the amounts of duty.

  • 2 The provisions referred to in paragraph 1 may relate to:

    • a. amounts of non-payment entitlements;

    • (b) the entry in the accounts of amounts relating to goods released for the benefit of the same person in a period to be fixed, where this entry is effected at the end of that period at one time.


Article 7: 6

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  • 1 The notification of the amount of rights to the debtor shall be made by sending an invitation to payment on a ticket. The notice shall be marked with a daily drawing of the date of the adoption of the call for payment. The inspector shall place the notice on the notice of removal of the corresponding amount of rights to the consignee in order to be sent to the consignee.

  • 2 The first paragraph shall apply mutatis mutandis with regard to the decision taken by the inspector to determine:

    • a. The amount of repayment or remission;

    • (b) the amount of interest due on arrears as referred to in Article 114 (2) of the Union Customs Code;

    • (c) the amount of the charges due;

    • d. the amount of administrative penalty due.

  • 3 On a deposit, several notifications of amounts to rights and amounts referred to in paragraph 2 may be indicated.

  • 4 The model of the bill will be set at the time of our Minister of Finance.

  • 5 Where the second paragraph of Article 102 of the Union Customs Code is applied, the customs declaration shall be regarded as an invitation to pay as a result of a ticket. The date of release of the goods shall be the date of the notice of the ticket and the date of the invitation to pay.

  • 6 Where, in accordance with the procedure referred to in Article 237 of the Implementing Regulation of the Union Customs Code, a holder of the authorisation submits data on the amount of import and export duties laid down, the date of the submission of the licence shall be the day drawing. of the ticket and the establishment of the call for payment.


Article 7: 7

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Where the customs debt was incurred pursuant to an act which, if it was carried out in the Netherlands, was criminally liable, the transmission of the ticket may be effected within five years of the customs debt being incurred.


Article 7: 8

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Where a customs debt is incurred pursuant to Articles 79 or 82 of the Union Customs Code, and one or more information necessary for the calculation of the amount of duty necessary in respect of the goods is not established, the customs debt shall be that, taking into account the information which has been found to be fixed, goods shall be deemed to be in possession of that capacity, according to which:

  • -the highest rate of import duties and

  • -the most cuminsome commercial policy measures apply.


Article 7: 9

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The rules of our Minister of Finance are subject to rules on:

  • (a) the rounding of amounts and quantities which serve as the basis for the calculation of the amount of duties, other taxes, charges and fees;

  • (b) the calculation of the amount of duty if the quantity of the goods is less than the quantity in which the Common Customs Tariff is expressed;

  • (c) rounding of the amount of duties, other taxes, levies, fees, interest and expenses of official work.


Article 7:10

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If an amount of import or export duties is repaid or remitted in whole or in part and in respect of that amount was charged on arrears, the part of the interest on arrears shall be that the amount of the amount to be recovered or to be lost is also repaid, and the amount of the amount to be repaid is waived.

Chapter 8. Appeal in a first stage (objection) and appeal to a second stage (appeal)

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Article 8: 1

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  • 3 Section 8.2.4A of the General Administrative Law Act shall apply only if:

    • (a) The second subparagraph of Article 44 (1) of the Customs Code of the Union shall apply;

    • (b) the inspector did not give notice in good time and did not notify the complainant of that objection as referred to in the second subparagraph of Article 22 (2) of the Union Customs Code.


Article 8: 2

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  • 2 For the corresponding application of Chapter V of the General Law on State Taxation A decision may be contested if it is a decision:

    • (a), as referred to in Article 5, introductory wording and paragraph 39 of the Union Customs Code;

    • (b) which has been taken under this law.

  • 4 If the appeal is directed against the failure to make a judgment by the inspector in time, the court of Haarlem may provide that Articles 15, 46 and 47 of the Customs Code of the Union and Section 1.2.4 continue to apply for a period to be determined.

  • 5 If a judgment of the court or of the court ' s provision court relates to a decision given by our minister who concerns it or the recipient, the application of this chapter will be our minister. Who either enters it or is the recipient in the place of the inspector.

  • 6 If the objection is directed against an invitation to pay or a decision as referred to in paragraph 2, in relation to which:

    • a. The required declaration is not made; or

    • b. have not been fully complied with or not fully complied with a request pursuant to Article 15 of the Union Customs Code to make available data carriers, or their contents, for consultation; or

    • c. is not fully fulfilled or is not fully fulfilled Article 1:32 , when the judgment is given on the notice of objection, the tax or order is maintained unless it is plausible that the request or the obligations which have not been met or are not fulfilled, are due to force majeure and, unless otherwise, showed that and to what extent the tax liability or the decision is incorrect. The first sentence shall not be applied to the extent that the objection is directed against an ageing penalty.

  • 7 Where the appeal is directed against an invitation to pay or a decision as referred to in paragraph 2, in respect of which:

    • a. The required declaration is not made; or

    • b. have not been fully complied with or not fully complied with a request pursuant to Article 15 of the Union Customs Code to make available data carriers, or their contents, for consultation; or

    • c. is not fully fulfilled or is not fully fulfilled Article 1:32 , the court dismissed the appeal as unfounded, unless it was found that, and to what extent, the statement on the objection is incorrect. The first sentence shall not be applied to the extent that the objection is directed against an ageing penalty.


Article 8: 3 [ Expaed by 01-01-2013]

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Article 8: 4 [ Expired by 01-01-2013]

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Chapter 9. Administrative penalties

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Section 9.1. Afforestation

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Article 9: 1

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  • 1 For goods in temporary storage for which a temporary storage declaration has been made, the formalities necessary to place such goods under a customs procedure or to be carried out again shall not be fulfilled within the framework of the Article 149 of the Customs Code of the Union is a failure to enable the inspector to carry out the formalities within that period and the person responsible for doing so not within that period. each shall be able to impose an administrative fine of up to € 321.

  • 2 If failure to comply with the formalities referred to in paragraph 1 within the time limit laid down pursuant to Article 149 of the Union Customs Code, incurred a customs debt and the amount of import duty resulting therefrom higher than € 321, while not fulfilling those formalities within that period is due to the intent or gross negligence of one or more of those referred to in paragraph 1, this constitutes an offence in respect of which the inspector concerned, (b) Any of them may, each of them, have a maximum administrative penalty of 100% of the amount of the duty. the imposition.


Article 9: 2

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  • (1) Where goods placed under the special procedures for transit, storage, temporary importation, end-use or inward processing or outward processing, the formalities for the termination of that procedure shall be contrary to the provisions of the Member States shall not be required to comply with customs legislation in due time, and the inspector shall not be required to carry out those formalities, and the person by whom the formalities are not completed or in due time each one of which shall be administrative fine of up to € 321.

  • 2 Where goods placed under the transit procedure in breach of Article 298 (2) of the Union Customs Code are not transported by a route required to be followed or contrary to the articles 276, second paragraph, 284, first paragraph, or 297, first paragraph, of the Implementing Regulation of the Customs Code of the Union shall not be affixed to the office of destination within the prescribed period, this shall constitute a failure in respect of which the inspector the person carrying the goods contrary to the provisions of Article 298, second paragraph, (ii) the goods in breach of the provisions of Article 276 (2), (2), (1), (2), (2), (2) and (2) (1) shall not apply in due time, and the person responsible for the failure to act shall be pencated to each other by a penalty of highest € 321 can impose.

  • 3 If, in breach of customs legislation, failure to comply with the formalities referred to in paragraph 1 or in breach of the customs legislation of the obligations laid down in paragraph 1 does not discharge the obligations referred to in paragraph 2, or in time, the amount of import rights resulting therefrom is greater than € 321 whereas, contrary to the customs legislation, it is not, or is not, in due time to fulfil those formalities, is not to fulfil those obligations; the fault of one or more of the persons referred to in the first or second paragraph, due to deliberate intent or gross misconduct, constitutes an offence in respect of which the inspector may impose on him, each of them, an administrative fine of up to 100 per cent of the amount of duty.


Article 9: 3

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  • 1 If a customs warehouse has been found to be a vermin, it shall be a failure in respect of which the inspector may impose an administrative fine of up to € 321, the holder of the licence, or the holder of the procedure.

  • 2 If the ground referred to in paragraph 1 is a customs debt incurred and the resulting amount of import duties exceeds € 321 whereas that is due to intent or gross negligence on the part of the holder of the licence, On the other hand, the holder of the scheme shall be an offence in respect of which the inspector may impose on him an administrative fine of up to 100 per cent of the amount of duty.


Article 9: 4

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  • 1 The failure to comply with an obligation arising from a licence granted under the customs legislation constitutes an omission on the subject of which the inspector must comply with that condition and the person by whom he/she condition not or is not complied with in due time an administrative fine of up to € 321 can be imposed.

  • 2 If, in breach of the customs legislation, the fulfilment of the condition referred to in paragraph 1 of this Article does not, or does not, give rise to a customs debt, and the resulting amount of import rights exceeds € 321, while in breach of the customs legislation, the amount of the duties resulting from the application of the customs clearance shall be to ensure that the customs legislation does not, or does not fulfil in due time, is due to the intent or gross misconduct of one or more of the persons referred to in paragraph 1 shall be an offence in respect of which the inspector shall, on the basis of which he/she shall, they may impose an administrative penalty of up to 100 per cent of the amount of duty.


Article 9: 5

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Infringement of a general measure of administration or of ministerial arrangement adopted under this Law may be regarded by that general measure of administration or of a ministerial arrangement as a failure in respect of which the inspector is responsible. who is responsible for the failure to impose an administrative penalty of not more than the amount to be entered in that general measure of administration or ministerial arrangement. That amount shall not exceed € 321 if the default is to a general measure of administration and shall not exceed € 160 if the failure relates to a ministerial arrangement.


Article 9: 6

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By way of derogation from Article 5:45, 1st and 2nd member, of the General Law governing the administrative law shall void the power to impose an administrative penalty as referred to in this Section by three years after the date on which the failure or offence to which the administrative penalty relates has taken place.


Article 9:6a

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The Articles 9: 1 , 9: 2 , 9: 3 , 9: 4 and 9: 5 The said amounts shall be amended by Ministerial Regulation every five years, from 1 January 2015. The Articles 10.1 and 10.2 of the Income Tax Act 2001 shall be applicable mutatis mutandis, except that as a table correction factor, the product of the factors of the last five calendar years shall be taken.


Section 9.2. Additional rules on the imposition of administrative penalties

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Article 9: 7 [ Verfalls by 01-07-2009]

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Article 9: 8

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If the basis for an administrative penalty is the amount of import duties, the administrative penalty imposed shall be reduced proportionately in the case of a reduction, refund, refund or remission of import duties, to the extent that this reduction, refund, repayment or remission is concerned, the amount of import duties on which the administrative penalty has been calculated.


Article 9: 9 [ Verfalls by 01-07-2009]

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Article 9:10 [ Expired by 01-07-2009]

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Article 9:11 [ Exfall by 01-07-2009]

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Article 9:12 [ Exfell by 01-07-2009]

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Article 9:13 [ Expired by 01-07-2009]

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Article 9:14 [ Exfell by 01-07-2009]

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Article 9:15 [ Exfall by 01-07-2009]

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Article 9:16

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Of the administrative penalty imposed, total or partial remission may be granted by our Minister for Finance.

Chapter 10. Criminal provisions

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Section 10.1. Offences

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Article 10: 1

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  • 1 The person who:

    • a. contrary to Articles 127, first to sixth paragraph, and 130 of the Union Customs Code, in conjunction with, where appropriate, Articles 105, 106 or 110 of the Union Customs Code of the Union, not in good time or in good time, or submits a summary declaration incomplete;

    • b. does not or does not make an arrival report in time as referred to in Article 133 of the Union Customs Code;

    • (c) goods entering the customs territory of the Union in breach of Articles 135, first and sixth paragraph, or 137 of the Union Customs Code;

    • d. does not or does not apply to the inspector in a timely way in violation of Article 139, first or second paragraph, of the Union Customs Code;

    • e. when temporary storage is in breach of Article 145, first, third, fourth or fifth paragraph, of the Union Customs Code or Article 193 of the Union Customs Code Implementing Regulation;

    • f. without the authorisation of the inspector, carries out goods in breach of Article 139 (7) of the Union Customs Code or dissolves in breach of Article 140 (1) of the Customs Code of the Union;

    shall be penalised by a fine of the third category, or, if this amount is higher, at most once the amount of the import duties due in respect of the goods.

  • 2 The person described in paragraph 1 of the first paragraph with a view to circumventing or promoting the circumvention of duties on imports liable to circumvent the goods shall be punished by a maximum of imprisonment of a maximum of the amount of the duty imposed on the goods. four years or a fine of the fourth category or, if this amount is higher, at most once the amount of those rights.

  • 3 The person who leads from the sea or through the air goods in respect of which it is Article 2: 2 the counterproof is not supplied, it shall be deemed to have brought goods out of the sea, by air, by air, within the customs territory of the Union.

  • 4 Person under Article 3 of Regulation (EC) No 1483/18 1889/2005 of the European Parliament and of the Council of 26 October 2005 on the control of liquid assets entering or leaving the Community is obliged to make a declaration and to make that declaration not, incomplete or incorrect, penalised by a fine of the third category.

  • 5 The person who intentionally relates to one of the facts as defined in paragraph 4 shall be penalised with imprisonment not exceeding four years or a fine of the fourth category.


Article 10: 2

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The person who leaves for goods leaving the customs territory of the Union:

  • a. Non-or timely submission of a pre-departure declaration as referred to in Article 263 of the Union Customs Code;

  • Goods in breach of the first paragraph of Article 267 of the Customs Code of the Union shall not be transported by a prescribed itinerary; or

  • c. In breach of Article 274 of the Union Customs Code, no reexport notification shall be submitted;

shall be penalised by a fine of the third category.


Article 10: 3

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  • 1 The person who dissolves, loads, transports, transports, holds, or stores, buys, sells, sells, sells, offers or delivers goods in any of the goods for which a declaration laid down in customs legislation is not made of goods for which a declaration provided for in the customs legislation is not made of goods. a fine of the third category or, if this amount is higher, the amount of import duties due in respect of the goods, at most.

  • 2 The person referred to in paragraph 1 shall be aware of or suspect that import duties on the goods referred to in that paragraph are not fulfilled, nor shall the charge be levied in accordance with customs legislation. be subject to imprisonment of a maximum of one year or a fine of the fourth category or, if this amount is higher, at most once the amount of those duties.


Article 10: 4

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  • 1 The person used or operated in violation of customs legislation for which relief from import duties is enjoyed, used in a way or for which the exemption does not apply, or to goods which are in free circulation have been placed under a reduced right of import or a zero duty by virtue of their end-use which differs from those used for the application of the reduced duty on importation or zero-duty, shall be punished by a fine of the third category or, if this amount is higher, at most the amount of import duties underpaid in respect of those goods.

  • 2 The person intentionally committed to one of the facts described in paragraph 1 shall be punished by imprisonment of a maximum of one year or a fine of the fourth category or, if this amount is higher, at most once the amount of the understatement of the sum of duties levied on imports.


Article 10: 5

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  • 1 The person who:

    • (a) incorrect or incomplete declaration required by the customs legislation;

    • (b) under the customs legislation, the following shall be compulsory:

      • 1. provision of information, data or instructions, and not provided, incorrect or incomplete;

      • 2. the display, surrender or use of certain data media, or the content thereof, and not to comply with such an obligation;

      • 3 ° the display, surrender or use of certain data media, or the content thereof, and false or falsified data media, shall be displayed, surrendered, or made available for consultation, or the contents thereof in false or false information; falsified form for this purpose;

      • 4. the conduct of an administration in accordance with the requirements of the customs legislation or of the customs legislation, and does not carry out administrative arrangements;

      • 5 °. the retention of books, records or other data media, which does not preserve them; shall be subject to custody of a maximum of six months or a fine of the third category.

  • 2 The person intentionally committing any of the facts as defined in paragraph 1 (b) (1), (2), (4) or (5)) shall be penalised by imprisonment for a maximum period of four years if the object of such a case is to impose insufficient duties on importation. either a fine of the fourth category or, if this amount is higher, at most once the amount of the duty to be paid underpaid.

  • 3 The person intentionally committing any of the facts as defined in paragraph 1 (a) or (b) (3) shall be penalised by imprisonment for a maximum of six years, if the fact is that the amount of import duties is not imposed on importation of the facts; a fine of the fifth category or, if this amount is higher, at most once the amount of the duty to be paid underpaid.

  • This Article shall not apply in respect of the recovery of import duties.


Article 10: 6

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The person who does not comply with a person with or pursuant to, Article 1:11 , 1:23 , 1:24, third member , 1:27, 1st Member , 1:28, second or third members , or 1:32, second member The third category of Article 15 (1) of the Customs Code, or Article 189 (2) of the Customs Code of the Union, shall be penalised by a fine of the third category.


Article 10: 7

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The person who does not comply with the Article 1:34 obligation imposed, shall be penalised by a fine of the second category.


Article 10: 8

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  • 1 The person who violates customs legislation in breach of customs legislation, who infrines, in breach of customs legislation, a notified identification measure in respect of any means of transport, containers, goods, equipment, direction, building or terrain, or part thereof, in breach of customs legislation by a fine of the third category.

  • 2 The person who intentionally relates to one of the facts described in paragraph 1 shall be penalised by imprisonment of not more than two years or a fine of the fourth category.

  • 3 The person who, having been informed by the inspector of his intention to establish an identification measure as referred to in paragraph 1, shall not be responsible for ensuring that the inspector is responsible for the operation of that measure. the person who, except where there are cases under a customs procedure as referred to in Article 192 (2) of the Customs Code of the Union, is not responsible for ensuring that the information provided by the inspector may be establishing the identification measure which remains in place, shall be penalised by a fine of the third party category.

  • 4 The person who, unlike the inspector, is competent to establish an identification measure and not to ensure that the measure is implemented in a proper manner shall be penalised by a fine of the third category.

  • 5 As regards the facts as defined in the third and fourth paragraph, the person concerned cannot assume the existence of force majeure if he has become known not without delay after the person concerned that a measure for identification is not valid. It has been established whether an identification measure has not been maintained, to be communicated to the inspector.


Article 10: 9

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  • 1 The person to whom reconnaissance or denaturants have been added, which completely or partially secures the means of reconnaissance or denaturants thereof, wholly or partly dissects or changes the functioning thereof, shall be penalised by a fine of the third category.

  • 2 The person described by one of the facts described in paragraph 1 shall be punished by imprisonment of a maximum of two years or a fine of the fourth category or, if this amount is higher, at most once the amount of the insufficient amount of the sum of duties levied on imports.


Article 10:10

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Infringements of provisions adopted by general measure of administration under this Act shall be punished by a fine of the third category in so far as such offence is considered to be a criminal offence.


Article 10:11

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Infringement of provisions adopted pursuant to this Law, under the rules of our Minister, insofar as the offence was considered to be a criminal offence, punished by a fine of the second category.


Article 10:12 [ Exfall by 01-07-2009]

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Section 10.2. General provisions of criminal law

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Article 10:13

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The offences which are punishable by this law and which are punishable by imprisonment are offences. The other offences which are punishable by this law, as well as offences which are punishable under the provisions of this law, are offences.


Article 10:14

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Offences which are punishable by this Act or the provisions which are based on it shall be considered as offences Article 36th of the Code of Criminal Law No application.


Article 10:15

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  • 1 In respect of offences which are punishable by this Act or the provisions based thereon, in respect of which the minutes are not in accordance with Article 11:3, 2nd paragraph , in the hands of the district attorney, may, by way of derogation from the Articles 257a , 257b and 257ba of the Code of Criminal Procedure , only the inspector will issue a criminal decision. In the case of an arrangement of our Minister of Finance, officials may be appointed who can exercise this competence on behalf of the inspector.

  • 2 A fine may be imposed in this criminal act. In addition, this penalty decision may contain instructions to which the suspect must comply. The instructions may include:

    • a. Distance of items seized and susceptible to confiscation or to traffic;

    • (b) extradition, or payment to the State of the estimated value, of items susceptible to confiscation;

    • c. Satisfaction of the State of a sum of money equal to or less than the estimated benefit, including savings of costs, obtained by the accused by means of or from the offence;

    • (d) the obligation to comply with an obligation arising from customs legislation.

  • 4 A fine is granted by way of derogation from Article 257g of the Code of Criminal Procedure , advanced in the manner provided by the Act of recovery 1990 To this end, a copy of the criminal decision shall be made available to the recipient. The inspector or the appointed officer shall also specify the period of time which must be satisfied by the instructions given and, where necessary, the place where such instructions are to be made. The time limit laid down may be extended once it expires.

  • 5 By way of derogation from Article 257h, second paragraph, of the Code of Criminal Procedure provide the inspector upon request of a copy of a criminal decision to any person other than the accused or his adviser, unless the decision of the Board of Management for the protection of the interests of the person concerned with respect to which the person concerned is subject to the judgment of the Court of Justice criminal order has been issued, or the third parties mentioned in the criminal order should be refused, in whole or in part. In the latter case, the inspector may provide an anonymized copy of the criminal act.

  • 6 If no copy or an anonymised copy is provided within 14 days, the applicant may lodge a complaint with the inspector. It shall inform the complainant, the criminal order and the minutes of the complaint, which shall inform the court without delay of the complaint and the procedural documents, unless he is satisfied with the request. The process participants are, by way of derogation from Article 23, fourth paragraph, of the Code of Criminal Procedure do not have jurisdiction to take note of the content of the procedural documents than in so far as the court permits.


Article 10:16

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Article 10:17

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The Dutch criminal law also applies to any who are outside the area to which this law is under Article 1: 2 is applicable, guilty of:


Article 10:18

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On a conviction for a person in the Articles 10: 1 , 10: 2 , 10: 3 , 10: 4 and 10: 5 , first paragraph, part (a), described offences may be the Article 33a, first paragraph, parts b to e, of the Penal Code the same objects shall also be forfeeated if they are not in the that Article Such person shall belong.

Chapter 11. General provisions of criminal proceedings

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Article 11: 1

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  • 1 The courts of first instance are subject to this act or the offences which are punishable by this law.

  • 2 The judgments shall be subject to appeal, to the extent to which they have been drawn:

    • a. In respect of crime;

    • b. In respect of offences against the person who, at the time when the proceedings were brought against him, had not reached the age of 18 years.

  • 3 Against other sentences, the accused may appeal, if custody is imposed as a main penalty, a fine of € 113 or more has been imposed or an confiscation is pronounced; the Prosecutor ' s Office may appeal further, where it has claimed equal penalties.


Article 11: 2

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Persons, other than natural persons, for the purposes of the application of the provisions of this Law or of the offences which are subject to it shall be subject to such legislation. Article 2 of the Code of Criminal Procedure They are deemed to reside, where they are established.


Article 11: 3

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  • 1 With the detection of offences which are punishable under this law or the provisions based thereon, except the in Article 141 of the Code of Criminal Procedure Persons referred to, responsible for the officials of the tax administration, the customs authorities responsible for customs administration, or the officials appointed by our Minister for Finance, in agreement with our Minister for the co-operation of the Minister of Finance.

  • 2 By way of derogation from Article 156 of the Code of Criminal Procedure the inspector shall be informed of all the processes-verbally relating to this law or the provisions based on it. The inspector shall record the reports relating to offences which have been subject to the application of an ininsurance or a provisional detention order or a dwelling against the wishes of the occupant, with the seized property. without delay, to the relevant officer of the judicial authority. The other minutes shall send the inspector, with the seized property, to the officer if he considers a prosecution or further prosecution to be considered appropriate.

  • 3 The prosecutor shall have jurisdiction to return the case to the inspector, which shall be able to act in accordance with the conditions laid down in this Article. Article 10:15 .


Article 11: 4

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Officials responsible for the detection of offences which are punishable under this law or the provisions based thereon shall at all times be entitled to seizure the facts under the law of the Code of Criminal Procedure for seizures of susceptible property. They shall be able to claim extradition for that purpose.


Article 11: 5

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Article 11: 6

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In the detection of an offence under this law or the provisions based thereon, the fact that the Article 11:3, 1st paragraph Those officials shall have access to any place where it is reasonably necessary for the performance of their duties. They shall be empowered to join certain persons designated by them.


Article 11: 7

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Our Minister for Finance, in accordance with our Minister for Security and Justice, may serve the prosecution and trial of offences which are punishable by this law or the related provisions. Customs tax authority, competent as customs authorities, who maintain contact with the Ministry of Public Health.


Article 11: 8

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The Registry shall provide the inspector with a copy or an extract of judgments or judgments free of charge upon request, with application of this law.


Article 11: 9

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With regard to judicial notices of offences punishable under this law or the acts based thereon, the officials of the tax authority responsible for customs administration have the powers to act in the case of customs authorities. Code of Criminal Procedure granted to officials of police, appointed for the execution of the police task.


Article 11:10

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As regards the enforcement of judgments in respect of judicial decisions relating to such acts or offences which are based on them, the officials of the tax administration responsible for customs administration have the power of bailiffs.


Article 11:11

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  • 1 The officials of the customs authorities responsible for customs administration shall also be responsible for the investigation of:


Article 11:12

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  • 1 With regard to offences covered by this Act and with the extension of Article 53 of the Code of Criminal Procedure the inspector is competent to be a criminal suspect who has been arrested in or on a location or means of transport, as intended in the Articles 1:26 and 1:27 , or when leaving a location or means of transport at the right time, as intended for the purpose of interrogating a place for questioning, or ordering his arrest or for arraignment, as provided for in those articles.

  • 2 If the inspector who apprehend the suspect or for whom the accused is led requires the ininsurance or detention of the accused, he shall conduct the suspect before the district attorney or for any Deputy Prosecutor of the judiciary.

  • 3 If the accused is not directed to the officer or to an auxiliary prosecutor of justice, the accused shall be immediately placed in freedom after being interrogated.

  • 4 The suspect may not be held up for longer than six hours for questioning, except that the time between midnight and nine in the morning is not taken into account.


Article 11:13

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  • 1 Goods seized in connection with the committing of criminal offences referred to in this Act or the provisions based thereon, in so far as the requirements of the investigation or of the public interest in their destruction or deactivation of the offence (s) are do not oppose it if necessary after taking samples, in accordance with rules to be laid down by our Minister of Finance, to be released on a guarantee basis.

  • 2 The provisions of paragraph 1 shall not apply in respect of goods seized in cases in which the inspector is the person responsible for the report under the provisions of the Article 10:3, 2nd paragraph -to the D.A.'s office.

  • 3 The security lodged in accordance with paragraph 1 shall apply to provisions relating to confiscation and seizure, and to the exercise of the right of redress, to the place of the goods seized.


Article 11:14

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  • 1 Of goods seized by unknown persons for the purpose of committing criminal offences under this law or the provisions based thereon, according to the rules of our Minister of Finance, is to be established in the public notice.

  • 2 If, within one year of the notification of the communication referred to in paragraph 1, it does not appear sufficiently who has committed the infringement of customs legislation in respect of the goods seized, nor does the person concerned where the goods are likely to have been seized on the goods, the goods shall cease to be paid to the State.

Chapter 12. Final provisions

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Article 12: 1

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At or under general management measure, in order to ensure proper application of the Union Customs Code, the Union's Delegated Regulation or the Union Customs Code Implementing Regulation may specify further rules shall be placed in addition to the subjects covered by this Act.


Article 12: 2

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When exercising the right of appeal, he or she shall, for the purposes of objection, request, review and reposition, who does not have a permanent place of residence or place of establishment in the Netherlands, and domicile in the Netherlands.


Article 12: 3

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Transmission of a piece to a person not within the scope of the Union Customs Code, the Union Delegated Regulation or the Union Customs Code or the Act, or the Act, to be published. Where the Netherlands has a permanent place of residence or place of residence, it may also take place either on the permanent establishment situated within the Netherlands for the performance of his business or profession or on the residence or the office of the person living within the Netherlands, or Established representative.


Article 12: 4

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This Law shall enter into force on a date to be determined by Royal Decree.


Article 12: 5

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Before the publication of this law, our Minister of Finance draws up the numbering of the articles, paragraphs, chapters and sections of this law and brings the citations of articles, paragraphs, and articles in this Act. Chapters and sections in accordance with them.


Article 12: 6

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This law is cited as: General Customs Act.

Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.

Given at The Hague, 3 April 2008

Beatrix

The Secretary of State for Finance,

J. C. de Jager

Issued the fifteenth April 2008

The Minister of Justice,

E. M. H. Hirsch Ballin


Annex to the Articles 1: 1 and 1: 3 of the General Customs Act

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A. European regulations

Rules based on Articles 31, 33, 42, 43, 75, 91, 100, 107, 108, 109, 113, 114, 115, 168, 192, 207, 215 or 352 of the Treaty on the Functioning of the European Union, in so far as matters relating to matters fall within the scope of the Convention below the scope of the laws referred to below.


B. National regulations