Goods entering the Netherlands and leaving the country with (almost) no significant industrial processing. These goods do not become the property of a Dutch resident at any time. The goods can be cleared by the Dutch customs authorities, transhipped from one mode of transport to the other or temporarily stored in a customs warehouse. Excluded are transit goods which are not transhipped on Dutch territory.
Partly due to temporary storage in the Netherlands, a difference may arise between inbound and outbound transit trade.