The Netherlands is Europe's most important import gateway: Rotterdam is the EU's largest port. The unique Article 23 procedure gives importers a massive cash flow advantage on import VAT. This page explains Rotterdam as an import location, Article 23, AGS, Procedure 42 and AEO benefits.
Why so many international importers choose Rotterdam as their EU entry point.
Rotterdam processes over 450 million tonnes of goods per year and is by far Europe's largest seaport. Over 10 million TEU (containers) annually. Direct connections to all major ports worldwide. Excellent hinterland connections (rail, road, inland waterway) to Germany, Belgium, France.
The unique Article 23 procedure makes Rotterdam particularly attractive for importers: no immediate import VAT at customs. Many international companies use Rotterdam as EU entry point and NL as base for EU-wide distribution to benefit from Article 23.
Over 200 specialised customs brokers and fiscal representatives in Rotterdam port. Dedicated customs unit of Douane NL for the port. State-of-the-art scanning infrastructure for physical checks. Bonded warehouses, free zones and specialised cold stores under customs control.
The most important advantage for importers with an EU-wide business model.
Standard EU import: import VAT (BTW) paid immediately at customs, then reclaimed as input tax on VAT return. Problem: liquidity tied up. Article 23 import: BTW recorded simultaneously as liability and input tax on VAT return → net €0 immediate payment. No pre-financing needed.
1. NL BTW number (VAT registration in the Netherlands). 2. Art. 23 authorisation from Belastingdienst. 3. Regular imports into the Netherlands. 4. Good compliance (no outstanding tax debts). Apply directly with the Belastingdienst. The authorisation number is entered on the AGS declaration.
Import: 100 containers, goods value EUR 500,000. Duty rate 5%: EUR 25,000. BTW 21% on (500,000 + 25,000): EUR 110,250. Without Art. 23: EUR 110,250 immediately due. With Art. 23: EUR 0 immediately due. With monthly reporting: no liquidity outflow. Over 12 months: effective financing advantage ~EUR 1.3m.
Similar rules exist in some EU countries (e.g. Belgium: Procedure 42 / Licence Art. 84; Germany: §21 UStG with authorisation). Only the Netherlands has implemented the rule so liberally and comprehensively that de facto all regular importers benefit. This is why Rotterdam is so attractive.
The most important additional tools for importers via Rotterdam.
AGS is the Douane NL IT system for import declarations. Being migrated to DMS. Importers use certified AGS software or engage customs brokers. The AGS declaration contains all goods movement data and is the basis for duty calculation.
In a bonded warehouse, goods are stored duty-free under customs supervision. No duties/BTW until withdrawal. Ideal for traders who want to clear customs only when the buyer is confirmed. Rotterdam offers public and private customs warehouses. Combination with Article 23 possible.
AEO-C (Customs Simplification): simplified procedures, reduced guarantees. AEO-S (Security & Safety): fewer security checks. Processing time: 120 days standard, 60 days for warehouses. Apply via EU Trader Portal. AEO plus Article 23 = optimal combination for large importers via Rotterdam.
Goods arrive in Rotterdam, are declared for free circulation (P42) and immediately delivered to another EU country. BTW falls due in the destination country, not NL. Prerequisite: VAT registration in the destination country. No NL Art. 23 authorisation required. Combinable with AGS, AEO and customs warehouse.
Common questions about customs in the Netherlands and Rotterdam.
Art. 23 Wet OB (Dutch VAT Act) allows importers to defer import VAT to the regular BTW return and deduct it as input tax. Result: no immediate VAT payment at customs. A massive cash flow advantage that makes the Netherlands the preferred EU gateway.
Apply at the Belastingdienst. Prerequisites: NL BTW number, regular imports, good compliance. Authorisation number is stated on AGS declaration (field 47). Processing time: approx. 6–8 weeks.
AGS (Aangifteverkeer Systeem) is the IT system of Dutch customs (Douane) for import declarations. Being gradually migrated to DMS (Douane Manifest Systeem). Importers use accredited software or customs brokers for AGS declarations.
P42 is an EU procedure: goods are released for free circulation in NL and delivered directly to another EU state. VAT is due in the destination country. Ideal for EU distribution centres via Rotterdam. Prerequisite: VAT registration in the destination country.
AEO holders in the Netherlands get: fewer physical and documentary customs checks, priority treatment for shipments, simplified procedures (e.g. customs warehousing, inward processing without separate authorisation). Apply via EU Trader Portal. Processing time: 120 days (standard) or 60 days (NL customs warehouse).
Customs warehouse procedures allow goods to be stored under customs supervision without duties and taxes becoming due. Duties only apply when goods are removed from the warehouse. Rotterdam offers specialised bonded warehouses. Ideal for international traders distributing goods flexibly within the EU.
Yes. An EORI number is mandatory for every import declaration in the Netherlands (and all of the EU). EU companies: EU EORI. Non-EU companies can apply for an NL EORI via the Belastingdienst. For Article 23 additionally: NL BTW number required.
Glossary terms
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