Contents How it works: The functionality of importing goods into the European Union… How it works: The functionality of importing goods into the European Union… Classification of Customs activities and fiscal related issues concerning V.A.T. The advantages of Limited Fiscal Representation in The Netherlands. What’s in it for you? The advantages of Limited Fiscal Representation in The Netherlands. What’s in it for you? Company information. We’ll show you some numbers… Company information. We’ll show you some numbers…

Your goods are arriving in the port of Rotterdam…

How does it work, importing goods into the EU? Importing goods into the European Union is restricted by a lot of regulations but offers a lot of advantages. Example: Exporting computer electronics produced in China.

How does it work, importing goods into the EU? An importer from the EU places an order by their Chinese manufacturer / supplier The manufacturer sents all necessary documents per (PDF) towards the headquarter of Berbo Customs Services in The Netherlands: Commercial invoice Packing list Bill of Lading The manufacturer sents all necessary documents per (PDF) towards the headquarter of Berbo Customs Services in The Netherlands: Commercial invoice Packing list Bill of Lading The containers are being shipped from the port of Shanghai (CN) towards the port of Rotterdam (NL) 3 3

How does it work, importing goods into the EU? When the vessel arrives in the port of Rotterdam (NL), our qualified employees of the Customs department will take care of the customs clearance to prevent any delay in the logistical process. 4 4 In case of importduties (and eventually antidumping surcharges), they will directly be paid by BGS towards The Dutch Customs Authorities. The goods are now able to circulate free into all 28 EU- memberstates. No further intervention of any Customs department can be expected. 6 6 In case the customs clearance declaration has been accepted, we become the permission of the Dutch Customs to move the goods (Wegvoeringsexemplaar Invoer). 5 5 R R

How does it work, importing goods into the EU? The importer can sell or distribute the goods directly to their customers which are located anywhere on the globe. 7 7 The importer sents a sales invoice towards their client and mentions the fiscal announcement (see our quotation) which states the B02 V.A.T.- identificationnumber of the Fiscal Representative (BGS) and the V.A.T.-identificationnumber of the European buyer. For sales outside Europe (export) you only mention the fiscal announcement. 8 8 The fiscal representative (BGS) will generate a monthly saleslist with all financial data regarding the sales related to the former importsession of the represented party (your company). 9 9

How does it work, importing goods into the EU? The fiscal representative investigates all sales- invoices and the saleslist on invoice requirements and validity. When the invoice meets the official requirements from The Dutch Tax Authorities, they finally will be acepted for the V.A.T.-declaration on behalf of the V.A.T.-identificationnumber of Berbo Grens Service B.V. : NL B02 10

Activities Limited Fiscal Representation (LFR) When you´ll provide us all the necessary documents, our team will take care of the customs clearance and fiscal rep of your shipment in The Netherlands. We’ll take care of the monthly V.A.T.-declaration at the Dutch Tax Authorities on behalf of the V.A.T.-identificationnumber B02 of Berbo Grens Service B.V. Each month we’ll organize the ICP-declaration (list of inter EU deliveries) on behalf of the V.A.T.-identificationnumber B02 of Berbo Grens Service B.V. We´ll registrate and digitally archive all these information. It will be kept safely and encrypted stored in an protected datacenter in The Netherlands. Next to this, we need to set up the monthly Intrastat-listing for the Central Office of Statistics (CBS) on behalf of our V.A.T.-identificationnumber B02.

Check, doublecheck and finalcheck all data…

Everything must be crystal clear to both of us!

Professionals in customs and fiscal consultancy Customs clearance import / export Fiscal representation E-commerce & V.A.T.-solutions Mediation customs licences (Domproc) Warehouse customs solutions (GPA) Administrations NCTS-documents (T1)

Company information AEO-F certified business partner Active since 1991 Operational in NL, D, and B Qualified employees Yearly > customs reports Neutral customs broker Competitive rates Good international references Integrity

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