Update on the disruption of 25‑06‑2026, Article 23 DMS

Publication date 29-06-2026, 11:51

A system malfunction occurred in DMS on the morning of June 25. As a result, the Article 23 allocation mechanism was incorrectly omitted for declarations, even though a valid Article 23 permit was in place.

In this situation, Customs has opted for a solution that minimizes the impact on the business community:

The affected declarations may be invalidated. This wil reverses the incorrect levy and restores the correct application of the Article 23 reverse-charge mechanism.

Procedure to follow:
Declarants must submit a request for invalidation in DMS for this purpose.

Declarants create a new declaration and include the specific number of this new declaration in the submitted request. There is no need to send a separate e-mail to the Customs DMS mailbox. If it is not yet possible to create a new declaration at the time of the request, declarants should send an overview of all declarations affected by the malfunction—including the new declaration numbers—as soon as possible. This overview may be sent to the DMS mailbox (Douane.DMS.Invoer@douane.nl), with the subject line "Lijst storing BTW verlegging" (List of VAT reverse-charge malfunction).

We apologize for the inconvenience caused by this disruption.