Due to various customs agreements, simplified procedures are available to U.S. businesses and professionals for the temporary importation of commercial samples and professional equipment. A carnet is a customs document that facilitates customs clearance for temporary imports of samples or equipment into foreign countries. With the carnet, goods may be imported without the payment of duty, tax, or additional security deposits. The carnet also saves time since formalities are all arranged before the goods depart the United States. When U.S. companies want to establish a non-permanent presence in the Netherlands, it is not required to do a full registration as a permanent establishment. However, for operations generating income or entering contracts, a branch or legal entity registration may be necessary. In addition, non-EU companies must also comply with transparency and tax obligations.
Additional information on carnets can be found on the United Sates Council for International Business (USCIB) website. The website of the Dutch Tax and Customs Administration also provides detailed information on temporary importation procedures.
Additionally, by 2025, U.S. citizens will need to obtain an ETIAS authorization for short-term travel to Schengen countries, including the Netherlands. Companies setting up permanent establishments should consider the local labor laws, tax codes, and industry-specific regulations.
These rules aim to streamline temporary business operations while maintaining local regulatory compliance.