Quasi transit trade

Imported foreign goods that undergo little if any processing in the Netherlands and are then exported again. Unlike re-exports, the goods are owned by a foreign company while they are in the Netherlands. In addition, quasi-transit trade requires one of the following administrative actions to take place in the Netherlands:

• The goods from outside the EU are cleared upon arrival in the Netherlands;
• The goods leave the Netherlands and the EU, and an export declaration is lodged at customs;
• The international goods are stored in the Netherlands for at least one day. As a result, the owner will be liable for VAT and required to register for it.