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Executive summary — Common storage and administrative allocation of customs status within an integrated terminal
The common storage arrangement allows equivalent Union and non-Union goods to be stored within an...
Historical Dutch customs policy for bulk storage
Continuity of purpose and relevance of the historical policyThe legislative development discussed...
Context and objective of article 177 DA UCC
Customs status: the starting pointThe starting point is the distinction between Union and non-Uni...
The same commercial quality and technical characteristics: assessment in the biodiesel judgments
The District Court accepts that different types of biodiesel may be treated as equivalent for com...
Evaluatie van de biodieseluitspraken
De uitspraken van de Rechtbank Noord-Holland van 1 september 2023, ECLI:NL:RBNHO:2023:8715, en he...
Evaluation of the biodiesel judgments
The judgments of the District Court of Noord-Holland of 1 September 2023, ECLI:NL:RBNHO:2023:8715...
Pratical examples
Shared pipelines"Physical identification is not possible at all times, (...).” Starting position:...
Praktische voorbeelden
Gezamenlijke leidingen"Fysieke identificatie niet te allen tijde mogelijk is, (...)." Start posit...
Executive summary — Gezamenlijke opslag en administratieve statustoerekening binnen een geïntegreerde terminal
De faciliteit van gezamenlijke opslag maakt het mogelijk om gelijkwaardige Unie- en niet-Uniegoed...
Gelijke handelskwaliteit en technische kenmerken: beoordeling in de biodieseluitspraken
De rechtbank aanvaardt dat verschillende biodieselsoorten voor gezamenlijke opslag als gelijkwaar...
Historisch Nederlands douanebeleid voor bulkopslag
Continuïteit van doelstelling en relevantie van het historische beleidUit de hiervoor besproken w...
De context en het doel van artikel 177 GVo DWU
Douanestatus: het uitgangspuntHet uitgangspunt is het onderscheid tussen Unie- en niet-Uniegoeder...
Practical guidance for blending operations
For an ethanol/gasoline blending operation, the two assessments should therefore be performed sep...
Key distinctions Customs vs Excise
CustomsExcisePrimary questionWhat is the product for customs classification?Does the alcohol qual...
Excise denaturing
The concept of complete denaturing under the excise legislation has a different purpose.Article 2...
Customs classification
For customs purposes, the starting point is the product as it exists at the point of customs clas...
Introduction
Ethanol/Gasoline Blending – Customs Classification versus Excise DenaturingWhen ethanol is blende...
Practical guidance for blending operations
For an ethanol/gasoline blending operation, the two assessments should therefore be performed sep...
Key distinctions Customs vs Excise
CustomsExcisePrimary questionWhat is the product for customs classification?Does the alcohol qual...
Excise denaturing
The concept of complete denaturing under the excise legislation has a different purpose.Article 2...