Selling into the EU

ASEAN Exporters and Article 23: the Cashflow Case for the Netherlands

Updated: 11 August 2026 Holdwise editorial team ASEAN Article 23 Cashflow

With the Dutch Article 23 licence, ASEAN exporters declare the import VAT in their VAT return and deduct it in the same return. Most exporters pay 21% import VAT at the border on every import and often overlook how much cash this costs them. At ASEAN volumes, you can use the cash that becomes free for growth. At Holdwise, we keep this answer up to date and change it when the rules change.

The calculation per container

For a container worth €80,000, you pay €16,800 import VAT at a normal EU border before the goods are released. You get it back through your VAT return, weeks later. Under Article 23, you declare and deduct the same amount in one VAT return, so you pay €0 at the border. At one container a week, you keep roughly €200,000 in cash that would otherwise be tied up in import VAT all the time.

Why it suits ASEAN exporters

The licence is a good choice for trade between ASEAN countries and the EU. This trade consists of frequent sea shipments in steady volumes, such as furniture, garments, electronics and food. With the deferment, your shipments often stop costing you working capital.

Getting the licence

There are two ways. A fiscal representative can put you on their licence, or your own Dutch BV (besloten vennootschap, the Dutch private limited company) can apply for one: see the requirements. With continuous volume the own entity is usually better, because the licence, the stock, the compliance and the customer contracts then all belong to one company.

Combining the three elements

You combine three elements. You use a tariff preference where a scheme applies (EVFTA, GSP+), Article 23 for the VAT, and EU stock for shorter delivery times. The pages for each country in this series use the same combination. See the market-entry overview for a comparison.

Free advice

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Frequently asked questions

Does Article 23 change the total VAT you pay? +

The total stays the same, and only the timing changes. You declare and deduct the import VAT in the same return. You skip both the payment at the border and the wait for the refund.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 11 August 2026