The coronacrisis and customs measures

We are all dealing with the consequences of the coronacrisis. Prime Minister Mark Rutte announced at the press conference on 31 March that the measures taken will certainly remain in place until 28 April. The crisis is having a major impact on entrepreneurs, also in the field of customs. We have compiled a list of customs measures, which may be relevant to your business operations.


In order to allow entrepreneurs to cope with liquidity problems, there is the possibility of requesting special deferral of payment in VAT, excise duties and customs obligations. This postponement applies until the 15th day of the month following the month in which the enhanced corona measures end.

You can request a deferment of payment for excise and consumption taxes after a supplementary assessment has been imposed. Import VAT that has not already been deferred via the so-called Article 23 license is also included in this special deferment arrangement.


If there is no violation or crime and / or intent / gross negligence, customs will not impose a fine for failure to meet customs obligations in time as a result of the coronacrisis.

Statutory deadlines

Customs will deal on case-by-case basis with companies that cannot meet the strict legal deadlines, such as for submitting additional customs declarations (monthly declaration).

Companies may file objections and request pro-forma refunds. If the statutory term is exceeded, the circumstances will be taken into account.


Special attention will be given to companies that are unable to meet the solvency requirements of an AEO license, the authorization of a customs representative or the reduction or exemption of the guarantee on the basis of a comprehensive guarantee.

The period for authorization of applications that cannot be properly completed in connection with the coronavirus is suspended. If your company has applied for the license electronically, you must request the postponement of treatment via EU Trader Portal and for AEO applications via EU Customs Trader Portal.

Exporter of Record

The implementation of the Exporter of Record regulation in the Netherlands is postponed until further notice by the government. This means that even after 1 April 2020 it is still allowed that a non-EU established entity acts as the Exporter of Record. This will be allowed until the 15th day of the month following the month in which the government has ended the measures that have been implemented regarding the Corona virus.

Want to know more?

It is very likely that additional measures will follow, of which we will of course keep you informed. Would you like to know how you can benefit from the customs measures? Please contact Eline Polak, by e-mail or by telephone +31 (0)88 277 23 25.