Deze pagina is ook beschikbaar in het Nederlands. Klik hier voor de Nederlandse versie.
When determining the customs value, delivery terms, also known as Incoterms, may not immediately come to mind. However, they play an important role.
The Incoterms determine, among other things, whether freight and insurance costs should be included in or deducted from the sale price. They also define which party is responsible for customs clearance.
It is not uncommon for trade documents to list different delivery terms. For instance, the packing list may state "delivered duty paid" (DDP), while the invoice states "delivered at place" (DAP). The responsibilities under these delivery terms are significantly different. To determine the customs value, there must be no ambiguity regarding the applicable Incoterm.
Another possibility is that the invoice does not specify a delivery term. In some cases, the delivery term is defined in an overarching contract, while in others, it may not have been agreed upon at all.
Delivery terms were introduced to clarify agreements in international trade. However, they are sometimes interpreted differently than intended. For example, businesses may agree on using the Incoterm "ex works" (EXW), but the supplier still handles the export declaration. Under EXW, however, customs clearance is the buyer’s responsibility.
There is also significant confusion regarding VAT. If you deliver under DDP, do you pay VAT in the country of destination? You must ensure clarity on this issue. Be sure to discuss and agree on these points with your supplier.
A delivery term must include a location. For instance, the delivery term EXW without a location does not provide enough information. Similarly, DDP without a location is insufficient. In both cases, it is unclear at what point the responsibility transfers from the supplier to the buyer.
Bij ex works is de afnemer verantwoordelijk voor het doen van de uitvoeraangifte. In veel gevallen vraagt een logistiek dienstverlener om een volmacht (in)directe vertegenwoordiging van de leverancier. Dit is dan niet conform de afspraken tussen leverancier en afnemer. Het is ook een risico om zo’n volmacht af te geven, want de leverancier wordt dan toch aangever. Op onze website vindt u meer informatie over vertegenwoordiging.
U mag de Incoterms 2000 en 2010 nog wel gebruiken. Oude contracten hoeven niet te worden opengebroken om de Incoterms 2020 toe te passen vanaf 1 januari 2020. Geef wel duidelijk aan welke editie u gebruikt.
De Douane kan ook achteraf controleren of de leveringsconditie juist is toegepast. Dat kan zij ook enkele weken, maanden of jaren doen nadat de invoeraangifte is gedaan. Ze kan echter niet over een onbeperkt periode navorderen.
Als de Douane van mening is dat u te weinig hebt afgedragen, dan wordt het bedrag nagevorderd. U krijgt dan een uitnodiging tot betaling (UTB).