On the case importing/transporting from Japan and business models

[Kumi_Matsu]

Hello.

I’m reserching the process of importing because I (actually, my client) would like to import our own frozen food from Japan to the Netherlands. We already have a company in Japan.

When it comes to importing our own frozen foods from Japan, we are considering various business models.
For example, simply renting a warehouse, contracting with commission agent, and establish our own company in the Netherlands.

The specific information I’m seeking concerns the case where we establish our own company in the Netherlands.
When we import my own products from Japan, I understand that we should be familiar with Intercoms2020.
However, if we establish our own company, would the process be considered ’transportation’ rather than ‘importing’?  In this scenario, what additional knowledge or regurations sould we be aware of? Specifically, I would like to understand the tax implicaitons and logistical flow in the case of transportation.

I would appreciate any information you can provide on this matter. 
Thank you, in advance,

Best regards,
 

[Hans van den Bergh]

Welcome to HL 

 

1 uur geleden, Kumi_Matsu zei:

what additional knowledge or regurations sould we be aware of?

 

Maybe you can find that HERE?

[Kumi_Matsu]

13 hours ago, Hans van den Bergh said:

Welcome to HL 

 

 

Maybe you can find that HERE?

Thank you. I love Dutch people because Dutch people are creative, innovative, and kind!

[Hans van den Bergh]

2 uur geleden, Kumi_Matsu zei:

Thank you. I love Dutch people because Dutch people are creative, innovative, and kind!

 

Thank you for the nice compliment.

 

Maybe you'll even love the creative, innovative and kind people of the Higherlevel community a little bit more?!😊

[Bert.]

From a customs point of view there's no difference between "transportation" and "importing", in both cases you bring goods into the customs territory of the EU. 

 

Your case is not entirely clear. If you establish your own company in NL will there be an intercompany sale from the Japan company to the Dutch subsidiary? Or will the Japanese company only move stock to NL? 

 

Fiscal consequences will be in the case of an inter-company sale the invoiced value will have to be at "arms lenght". If there's no sale but only stock movement you cannot use the transaction value method to determine the customs value (as there's no transaction, also no Incoterm) and have to use one of the alternative methods.  For duty payment it will not make a lot of difference because most goods with JP origin can be imported duty free under the EU-JP EPA. 

 

In both cases I don't see any differences in the logistics flow, that's basically moving the same boxes around. Depending on the actual product there may be cases where a Dutch entity will be better, f.e. if any import licences would be required.