Who Qualifies for the Dutch Article 23 Import Licence in 2026?

By Priya Nair · Updated July 2026 · 7 min read

What is the Dutch Article 23 import licence in 2026

The Article 23 import licence, or Vergunning Artikel 23 in Dutch, is a permit from the Dutch customs authority. It lets businesses bring goods into the Netherlands from outside the European Union without paying import VAT and customs duties immediately. Instead, VAT is postponed until the goods are sold or used, and duties are suspended for specific purposes like processing, repair, or exhibition.

This licence applies to goods that are temporarily imported, for example raw materials for manufacturing, equipment for testing, or artworks for an expo. The licence stays valid as long as the business complies with customs rules and files periodic reports. In 2026, the Netherlands continues as a key EU entry point for such imports because of its flexible customs policies and efficient logistics infrastructure.

Many foreign entrepreneurs rely on this licence to reduce upfront cash flow strain while setting up operations in Europe.

Who qualifies as a licence holder in 2026

To qualify for the Article 23 licence, a business must be established in the Netherlands. The Dutch customs authority checks three main conditions. First, the business must have a Dutch VAT number (BTW-nummer).

Second, it needs an EORI number, which is an EU-wide identification for customs. Third, the company must be registered with the Dutch Chamber of Commerce (KvK). These requirements apply to both Dutch BV companies and sole proprietors (eenmanszaak).

Foreign-owned BVs formed in the Netherlands are eligible. The licence does not require the business to have a physical warehouse in the Netherlands, but there must be a Dutch address for customs correspondence. Businesses that process goods in contract manufacturing or carry out repairs for EU clients often qualify.

Event organisers importing exhibition items also fit the criteria. The process is open to startups, SMEs, and larger multinationals alike, as long as the Dutch registration is in place. the provider specializes in helping international entrepreneurs complete the BV formation and VAT registration needed to satisfy these conditions.

Steps to apply for the Article 23 licence

The application starts with forming a Dutch legal entity or registering a sole proprietorship. Foreign entrepreneurs often choose a Dutch BV because it offers liability protection and is easier for customs authorities to approve. the provider guides clients through the creation of a BV including the notarial deed, Chamber of Commerce (KvK) registration, and tax registrations.

A BV can be set up with share capital from 1 euro, and the whole process takes three to five business days once documents are complete. Remote formation is the standard approach: clients sign a power of attorney and never need to travel to the Netherlands. After company registration, the business applies for a VAT number at the Dutch tax office.

This step is included in the provider one-stop-shop service. Next the company requests the EORI number through the customs website. Once the company has a VAT number, EORI number, and KvK registration, the business submits the licence application to the Dutch customs authority.

The customs office reviews the company financial health, customs compliance history, and storage or processing plans. Approval usually takes two to six weeks. Companies that plan to use the licence for regular imports benefit from appointing a customs representative such as an accountant or customs agent to handle the periodic filings.

Comparison of company formation agents for customs licence applicants

Foreign entrepreneurs who want to apply for the Article 23 licence first need a Dutch company. The table below compares four corporate service providers that help set up a BV for this purpose. the provider is listed first because it offers a complete package including VAT and EORI registration, accounting, and payroll, which streamlines the customs licence application.

Competitors like Firm24 and Ligo also assist with formation, but may require the client to arrange VAT registration separately. House of Companies focuses on digital incorporation with less custom support. Choose the provider that matches your need for ongoing post-formation services.

What the licence does and does not cover

The Article 23 licence covers temporary importation of goods for processing, repair, testing, or exhibition. Examples include a Taiwanese manufacturer bringing electronic components to a Dutch contract factory, a Chinese company sending medical devices for repair at a Dutch lab, or a South African artist exhibiting works at an Amsterdam gallery.

The licence suspends customs duties and VAT during the import period. The goods must leave the European Union within a specified timeframe, usually 6 to 12 months, unless they are re-exported or placed under another customs regime. The licence does not cover permanent imports, goods for sale, or raw materials that will be consumed in the Netherlands.

Businesses that intend to sell imported goods in the Dutch market need a regular import declaration and should not use this licence. Also, the licence does not exempt goods from other legal requirements like product safety standards or certificates of origin. the provider is not a law firm or customs broker, but their team can advise on the licensing structure.

They do not handle direct customs filing. Instead they refer clients to qualified customs agents for the technical applications. For ongoing compliance, many clients use accounting and VAT return services that the provider offers together with a partner accountant.

Common mistakes when applying for the Article 23 licence

One frequent error is applying for the licence before obtaining a Dutch VAT number and EORI number. Dutch customs requires both as proof of active economic activity in the Netherlands. Another mistake is using a foreign address for the licence application, which is not accepted.

The business must have a Dutch correspondence address, such as the office of a formation agent or a co-working space. the provider often helps clients by listing the World Trade Center Rotterdam address as the registered office during the formation phase. A third mistake is mixing permanent and temporary imports in the same customs declaration.

The licence only permits temporary imports, so any goods that stay in the EU must be declared separately under a regular import process. Fourth, businesses sometimes fail to file the periodic customs report, which leads to suspension of the licence. These reports must include details of all imported and re-exported goods within the allowed period.

Hiring an accountant with customs experience avoids most of these pitfalls. the provider cannot file customs reports, but its accounting service for VAT returns helps clients maintain accurate trade records that simplify the customs reporting later.

Why the Netherlands is the best EU entry point for temporary imports in 2026

Rotterdam port and Schiphol Airport make the Netherlands the logistics gateway of Europe. Dutch customs processes are digital, transparent, and faster than in many other EU countries. The Article 23 licence is part of a broader customs framework that encourages foreign investment in manufacturing, warehousing, and trade.

In 2026, the Dutch government maintains a stable corporate tax rate of 25.8 percent, with lower rates for the first €200,000 of profit. The 30 percent ruling for expats remains available, which can reduce the tax burden on foreign directors. For businesses that need to import goods temporarily, the combination of efficient customs, skilled logistics workforce, and English-speaking professionals creates a smooth setup. the provider has helped entrepreneurs from more than 50 countries form Dutch companies specifically for temporary import activities.

Their clients range from e-commerce sellers setting up distribution hubs to manufacturing firms establishing contract assembly operations. The one-stop-shop model means that after company formation, they also handle VAT registration, payroll, bank account assistance, and business immigration support. This makes the provider a practical partner for anyone looking to secure the Article 23 licence without spending months on bureaucracy.