The trade terms
Under the existing EU-Mexico agreement, lower tariffs apply to qualifying goods of Mexican origin. A modernised version is agreed and is going through the approval process. Companies in automotive, agri-food and manufacturing gain the most from it. You keep the preference with correct origin documents, as in the Canadian CETA practice.
What the BV (besloten vennootschap, the Dutch private limited company) adds to the preference
- Cash flow at the border: with an Article 23 licence, you declare the import VAT in your VAT return. For large volumes of food and drinks, you keep a lot of working capital in your company.
- One EU counterparty: retailers and distributors across the EU sign contracts with the Dutch company. The company has its own Dutch VAT registration.
- Food and product compliance: EU labelling, responsible-person roles and certificates are registered at the BV’s address.
Compare the Netherlands with Ireland and Germany on tax, substance, running costs and time. See setting up a Dutch subsidiary for a foreign parent company.
The Dutch match for Mexican trade
Rotterdam is the food-import hub of continental Europe, and it has a complete cold chain. The Netherlands and Mexico have a tax treaty, one of about 100 Dutch tax treaties. You can set up the BV from Mexico, usually within one week once all documents are complete. See the non-resident guide. For the wider region, see the Americas comparison.