Customs inside the EU: what a load from the Netherlands to Lithuania needs

Do I need customs within the EU?

No, not for EU goods. The EU is a customs union. EU goods move between EU countries without customs duties and without a customs declaration. A load from the Netherlands to Lithuania needs no export declaration in the Netherlands and no import declaration in Lithuania.

EU goods are goods made in the EU, or imported goods that customs has already cleared.

Intra-EU shipping documents

Every international road load travels with a CMR consignment note, also inside the EU. The CMR shows who sends, carries and receives the goods. Add the invoice and a packing list or delivery note. With these papers, the receiver can check the goods on delivery.

The sender and the carrier sign the CMR in three original copies. The sender keeps the first, the second travels with the goods, and the carrier keeps the third. After delivery, RNJ Transport sends you a copy of the signed CMR.

VAT on a sale to another EU country

A seller in the Netherlands can invoice a business buyer in Lithuania without VAT. The buyer must give a VAT number from an EU country other than the Netherlands, and the goods must leave the Netherlands. The seller also reports the sale in the recapitulative statement, the EU sales list. The seller must be able to prove the transport.

Article 45a of Regulation (EU) No 282/2011 gives a simple test for this proof. The seller holds two documents that agree with each other. Two different parties issue them, and the parties are independent of each other, of the seller and of the buyer. The tax office then treats the transport as proven, unless it has proof of the opposite.

When the buyer arranges the transport, the seller also needs a written statement from the buyer. The buyer gives it by the tenth day of the next month. The test does not apply when the seller or the buyer uses its own trucks. Then the seller needs other proof.

This guide is general information, not tax or legal advice. Ask your tax adviser which documents your tax office expects.

Intrastat reports

Intrastat is a statistical report on goods that move between EU countries. VAT-registered businesses that send or receive goods must file it when their yearly trade is above a threshold. Each EU country sets its own thresholds every year. Intrastat is not a customs declaration, and it does not travel with the truck.

Businesses above the threshold report at least once a month. Check the current Dutch and Lithuanian thresholds each year.

Loads that still need customs or other paperwork

Some loads need paperwork even inside the EU. Excise goods, goods that customs has not yet cleared, waste and some dual-use items follow their own rules. Tell us before loading if your goods are in one of these groups. We then check with you which documents the truck needs.

• Excise goods are alcohol, tobacco and energy products. Under duty suspension, they travel with an electronic administrative document (e-AD) in the EU system EMCS.
• Goods from outside the EU that customs has not yet cleared travel under T1 transit. An example is goods that arrive in Rotterdam by ship. The declaration goes into the NCTS system.
• Waste for disposal, and hazardous waste for recovery, needs prior notification and consent from the authorities.
• Some sensitive dual-use items need prior authorisation even inside the EU. Annex IV of Regulation (EU) 2021/821 lists them.

Norway, Switzerland and the United Kingdom

Norway, Switzerland and the United Kingdom are outside the EU customs union. Goods that cross their borders with the EU need customs declarations. Norway is in the European Economic Area (EEA), but Norwegian Customs calls Norway an independent customs territory. A load from Norway to Lithuania needs an export and an import declaration.

Norwegian Customs says that, as a main rule, goods must be declared by the time they cross the border. From 1 March 2027, the option to declare some goods up to 10 days later ends.

RNJ Transport arranges loads to and from Norway with checked partner carriers. Plan the export and import declarations before loading. When you book, tell us who makes them for your load. If you have no customs broker, our partner broker can make the declarations. We do not transport goods to or from Russia or Belarus.

How to prepare a load from the Netherlands to Lithuania

A load from the Netherlands to Lithuania needs no customs declaration. The documents must still be ready on the loading day. After delivery, the seller needs the transport proof for VAT. Five steps cover both. Send us the route, the date and the load size in the price form.

1. 1

   Check the goods

   Tell us before loading if the goods are excise goods, waste, dual-use items or not yet cleared by customs.

2. 2

   Prepare the papers

   The seller prepares the invoice. The sender prepares the packing list or delivery note.

3. 3

   Sign the CMR at loading

   The sender and the carrier sign the CMR. The second copy travels with the goods.

4. 4

   Get the signed CMR

   After delivery, RNJ Transport sends you a copy of the signed CMR and one invoice.

5. 5

   Keep the VAT proof

   The seller keeps the signed CMR and a second document. An example is a bank document that proves payment for the transport.

Documents for three example loads

The table compares three loads to Lithuania: from the Netherlands, Sweden and Norway. The first two stay inside the EU, so EU goods need no customs declaration. The load from Norway crosses the EU external border. That load needs an export declaration in Norway and an import declaration in the EU.