The Process Before Using Inward Processing
Let’s look at the business case for one of our clients, a company specialising in calibrating and repairing specialised measuring equipment. Customers worldwide ship their devices to our client in the Netherlands. They work their magic and send the machine back to its owner.
Moving forward, the Customs Authority will check if the import declaration matches the ATO. The Aangifte Tijdelijke Opslag (ATO), which translates into the Declaration of Temporary Storage, is the carrier’s responsibility when the goods are unloaded. If there are discrepancies, the Customs Authority will refuse the import. They will also check if the goods are available, in other words, if the ship has already arrived at the port.