If there are any experts on EU customs rules, I would appreciate some guidance with this question:

When entering the EU with goods to declare, is the duty paid in the country of the first point of entry, or in the country of final destination?

Consider the following scenario:

* Passenger travels from US to NL with some goods (gifts) in excess of standard travel allowance.

* The goods are expected to remain in NL where they will be gifted to friends & family.

* Passenger intends to declare goods and pay the customs duty and VAT (if applicable).

* On the way to NL, passenger stops in the UK for a business trip.

* After a few days, passenger flies from the UK to NL (LHR-AMS) with the same goods he had brought with him when he entered the UK. No goods stayed behind in the UK.

* Although the UK is not in Schengen, it is inside the EU customs area.

So, where is the passenger supposed to declare the goods and pay the duties?

(i) At the first point of entry in the EU (i.e. London, UK),
(ii) At the final destination (AMS airport in NL)?
(iii) Both?

Logic would dictate (i) but I am sure there are many exceptions. Any assistance would be greatly appreciated!

P.S. The EU is very confusing. Some countries are both within the customs union and the immigration common-travel area known as Schengen (i.e. France). Other countries are within the customs union but outside Schengen (i.e. UK). And then you have countries that are within Schengen and outside the customs union (CH, for example). With such a complicated system it is hard to keep up with all the rules.

good question depeding where the goods are. In the Hand Luggage in the first Country and checkin where you leave with it.
So check for the fee first maybe its cheaper when you pay in the transit country maybe in the arriving.

So you have to divide it. Travel as an Human is just Schengen important.
You say it write thats means only the Passport nothing else.
Normaly you dont have to pay any Custom Fees when you send Good in the EU Country.
Please Note some Island in the English Channel and other are not an EU/ Custom/ Schengen/... Member!
Switzerland is just a schengen member.

Thanks. In this particular case, the passenger spends a few days in London before going to the Netherlands, so I expect that he will have to pay the customs duty and VAT with British customs.

This converts the goods from "non community goods" to "community goods." Then, when the passenger flies from LHR to AMS a few days later, the goods are already "community goods" so upon arrival in AMS the passenger should be able to take the Blue lane (EU) and proceed to the Netherlands without another customs inspection. This assumes that the bags between LHR and AMS will be tagged with a green destination label.

In short, if I understand correctly, the UK customs service will charge the customs duty and VAT on behalf of the EU, because the UK is the first point of entry. Dutch customs have no claim on the goods once they become "community goods" after being imported into the UK. Would you agree to this interpretation?

Thanks again.

Your interpretation is correct. You declare your goods on entering the EU (and retain the receipt for your customs/VAT duty, of course!). If you are then travelling to another EU country you simply go through the blue "arrivals for the EU" customs channel. No further formalities required.

Thanks very much for your reply.