Dutch Saint Martin Customs Import and Export Policy

Customs Management Rules and Regulations

As a member of the European Union, the Netherlands implements the EU common customs regulations and has established various electronic customs declaration and data exchange systems. According to EU Customs Regulation No. 648/2005, which came into effect on May 11, 2005, importers must provide customs declaration summaries to customs before goods enter EU member states. If the sea transportation time exceeds 24 hours, the importer must submit a customs declaration summary 24 hours before the product arrives in the EU. In the case of air transportation, advance notice is required 4 hours before arrival. The customs declaration summary must be submitted electronically by EU importers and commodity transporters, and in special cases it can be submitted in written form. In principle, imported goods are exempt from customs duties, value-added tax and consumption tax during temporary storage in the Dutch customs bonded warehouse; if imported goods are transported under the supervision of the Dutch customs, they do not need to pay customs duties and value-added tax before arriving at the final consumption place, which can save cash flow for importers.