Imported foreign-produced goods that, after entering the Netherlands, undergo little or no processing and are then exported again. Unlike re-exported goods, the goods remain in ownership of a foreign enterprise while in the Netherlands. In addition, quasi-transit trade requires one of the following administrative procedures to take place in the Netherlands:
•Upon arrival, goods from outside the EU are cleared in the Netherlands;
•The goods leave the Netherlands and the EU and an export document is issued by Customs;
•International goods are kept in storage in the Netherlands for at least one day. As a result, the owner will be liable for VAT and is required to register as such.
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