The Netherlands is one of the easiest places in the world to ship machinery from: the ports of Rotterdam and Amsterdam, a dense road network and experienced forwarders. The paperwork is manageable too, as long as everyone knows who does what. This is the typical document set for a machine leaving a Dutch yard.

Commercial documents

  • Commercial invoice — issued by the seller with full company details, VAT numbers of both parties, machine description with serial number, price, currency and agreed Incoterm.
  • Packing list — dimensions, weights and the attachments or parts shipped with the machine; customs and carriers work from this.
  • Sales contract or order confirmation — the reference for price, delivery and payment terms.

Transport documents

  • CMR consignment note for road transport within Europe — proof of hand-over to the carrier and of delivery.
  • Bill of lading (RoRo, break-bulk or container) for sea freight, or an air waybill for air freight.
  • For oversized loads: transport permits and escort arrangements per country crossed.

Customs documents (outside the EU)

  • Export declaration (EX-A) lodged with Dutch Customs, usually by the forwarder; the confirmed export exit is also the seller's evidence for zero-rated VAT.
  • Certificate of origin or EUR.1 / origin statement where a trade agreement gives the buyer a lower import duty.
  • T1 transit document when non-Union goods move through the EU under customs supervision.
  • Import requirements of the destination country: pre-shipment inspection, emissions standards, local registration.

Vehicles and registered machines

Road-going trucks and trailers need the registration certificate and, for export, de-registration with export plates or an export declaration through the Dutch vehicle authority (RDW). A Certificate of Conformity (CoC) simplifies registration in another EU country.

Incoterms 2020: who arranges and who pays

IncotermSeller arrangesRisk passes to buyer
EXW (Ex Works)Makes the machine available at the yardWhen the buyer's carrier collects
FCA (Free Carrier)Loads onto the buyer's carrier, clears exportOn hand-over to the carrier
CPT / CIPPays carriage (and insurance for CIP) to destinationOn hand-over to the first carrier
DAP (Delivered at Place)Delivers to the agreed place, unloading excludedAt the agreed place
DDP (Delivered Duty Paid)Everything, including import dutiesAt the agreed place

VAT in brief

A sale to a VAT-registered business in another EU country is an intra-Community supply: the seller invoices at 0% Dutch VAT when the buyer's VAT number is valid (checked in VIES) and there is proof the machine left the Netherlands. A sale to a non-EU destination is an export, also at 0%, supported by the export declaration. Sales within the Netherlands carry Dutch VAT. Your forwarder, accountant or customs broker can confirm the treatment for your specific case.

We arrange transport and prepare the export file with your forwarder for every machine we deliver. Ask us for a delivered price to your site or port.

General information, not tax or legal advice. Customs and VAT rules change; check the current rules with your adviser.