LEGAL AND REGULATORY FRAMEWORK
Netherlands is part of:
From the European Union that is part of a Customs Union (implies free movement of goods between Member States and adoption of the same Union Customs Code for third countries).
From the Single Market (1993), a space without frontiers that ensures the free movement of goods, services, capital and people within the Community territory.
Customs Duties – For customs purposes, the EU is considered a single territory, no customs duties (or measures of equivalent effect) are applied in intra-community trade.
VAT (Value Added Tax) – Despite some standardization, both at the level of the standard rate and the reduced rates, the Member States are free to define their setting. In the Netherlands the standard rate is 21% and the reduced rate is 9%.
IEC (Special Consumption Taxes) – The rates set by the EU are minimum rates and EU countries can set higher rates, variable according to the product (e.g. mineral oils; manufactured tobacco; alcohol; alcoholic beverages).
Commercial Invoice – As the goods are not subject to customs documentation, the commercial invoice is of vital importance; this must always indicate VAT registration number, preceded by the country code.
Statistical Control of
Intra-Community Trade (Intrastat System) – In the absence of customs inspection that provides the necessary information, it is up to economic operators to submit the Intrastat Declaration to INE only in annual shipments ≥ 250 000 €.
Compliance with the Community Legislative Collection – The adoption of harmonizing legislation allows the elimination of obstacles and the establishment of common rules aimed at guaranteeing the free movement of goods/products in the EU.
Packaging Waste – In terms of EU internal market, the flow of packaging and packaging waste is regulated in Directive 94/62/EC, which establishes the responsibility of the producer as a common rule for all MS. The producer's responsibility consists of the producer's financial or financial and organizational responsibility for the management of waste from its own products, and this responsibility can be assumed individually or transferred to an integrated system (e.g. in Portugal - Sociedade Ponto Verde, Novo Verde, Eletrão, Valormed and SIGERU). However, it is up to each MS to define its management model.
The “Ponto Verde” brand is one of the systems adopted in most MS for the management of packaging waste, with other systems in Denmark, Finland and Italy. In MS where there is a “Green Point” the use of the logo on the packaging is voluntary, with the exception of Cyprus and Spain where it is mandatory.
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MERCADO / MARKET