Customs Encyclopedia

The Maco Customs Encyclopedia covers the following subjects:

• Why are there customs?
• What other tasks does customs have?
• How does customs work?
• The customs organisation in the Netherlands.
• The recent history of customs.
• Who can make customs declarations?
• What Customs declarations are there:
• Import declarations
• Export declarations
• Transit declarations
• Problems with customs.
• Import duties
• Origin regulations
• Certificates of Origin
• EUR-Certificates
• Rules of Origin
• Proof of Origin
• Invoice declaration
• Inward and outward processing relief.
• Customs warehouse
• Customs treatment
• Temporary import and export
• VAT at import and export
• The European VAT-system
• VAT transfer
• ICT-transactions
• Statistics
• Fiscal representation
• Limited Fiscal Representation
• Genaral Fiscal Representation
• Excise duty