The term 'e-commerce' is being used more often and has varying definitions all over the world. Customs Administration defines e-commerce as follows: All transactions concluded digitally through a computer network, such as the internet, and which result in physical goods flows subject to customs formalities. We have created this definition taking account of the supervision duties of Customs Administration.
Declaration of e-commerce goods as of 1 May 2016
As of 1 May 2016 (during the transition period), you can declare e-commerce goods as follows:
- in the regular declaration system, AGS, or in the automated periodical declaration, GPA
- advance declaration in AGS, provided the declaration is complete
- advance declaration in the simplified declaration system for e-commerce goods, known as VENUE
The use of VENUE is allowed until 1 July 2019.
Declaration in VENUE
In VENUE, you can submit advance incomplete declarations in a standard format. You may only use VENUE for declaring the import and export of e-commerce goods. Import consignments with a value exceeding € 22 and export consignments with a value € 1000 must be declared in a supplementary declaration within a pre-determined period. The supplementary declaration may be submitted in AGS, or may form part of the automated periodical declaration.
You need a permit to be able to use VENUE. You have to apply for such a permit in advance.
Video on e-commerce
Customs Administration has made an introductory video on e-commerce. You can watch the video
On 8 September 2016, the Customs Administrations organized the webinar "E-Commerce and the Customs Administration". In this webinar, the Customs Administration highlighted the developments in e-commerce, partly in relation to the establishment of the Union Customs Code (DWU) on 1 May 2016. Of among other things, they discussed:
- what the Customs administration means by eCommerce
- the different variants for import and export declaration
- the import exemptions on VAT and customs duties
- the contact points in the region
- the developments in the monitoring
During the webinar, participants could also ask questions online.