Goods entering the Netherlands from outside the EU must be cleared with Customs, following which they can circulate freely within the EU. You will need to pay Customs the VAT owed on the imported goods, although you can then deduct or reclaim this charge as input tax if the import declaration form indicates that the goods are intended for you. In other words, the goods must have been imported in your name. Goods entering the Netherlands from outside the EU should be declared to Customs.
You may also make use of a fiscal representative. He can apply the 'reverse-charge mechanism on import' on your behalf. In that case you do not need to pay Customs the VAT owed on the imported goods.
Example
You buy goods in Morocco and arrange for them to be transported to the Netherlands. You declare these as having been imported by you. You are liable for Dutch VAT on the customs value of the goods. You then sell the goods to Dutch entrepreneurs. You are not liable for Dutch VAT on this transaction as the VAT charge is transferred to your customers. You are entitled to reclaim the VAT you paid when you imported the goods.
Please note:
You are liable for Dutch VAT if you sell the goods to private individuals. You should pay this VAT by filing a return. When you complete your VAT return, you may then deduct the VAT you paid when you imported the goods as input tax. You must self-assess the VAT due on your sale. You can deduct the amount of input VAT paid at the time the goods were imported from your VAT declaration.
