Import of parcels 

If a recipient in NL has an Article 23 permit, he can reverse the VAT on import. This means that the VAT does not have to be settled immediately, but that it can be settled in the periodic VAT return. 

DPD NL does not yet support having this permit. The recipient must settle the VAT on import of a product via the payment message from DPD. 

Export of parcels to the United Kingdom 

In the UK, the counterpart to our Article 23 permit is the so-called "postponed accounting". In fact, this works the same as for imports, but it is up to DPD UK to facilitate this. At the moment, DPD UK does not yet offer its recipients the option of applying "postponed accounting". 

Given the new customs legislation in the UK, applying it is slightly different from our imports. 

What's different?

• For a B2B shipment of ≤ £ 135, the application of postponed accounting is mandatory for UK imports. DPD UK will therefore never send a payment request for import VAT to the recipient for this flow. 
• For B2B shipments> £ 135, the mandatory application is not there. It will therefore depend on the recipient whether he wants to or not, this is the same as in the Netherlands.