If goods from outside the European Union are shipped in, we speak of T1-goods. These goods are not in free circulation in the European Union. Therefore, the goods have to be cleared by an expeditor. After that, the goods are in free circulation. An order for clearance is performed by the procurement department.
Besides that, some goods are not produced in the EU, but, for example, only in the US. If we can prove that and declare that the goods are only bought for scientific, non-commercial purposes, it’s possible for the goods to cleared of taxes. This is also one of the tasks of the procurement department.
It’s also possible that people from the university have to take things from the university outside the EU. In that case, an ATA-carnet has to be made, with which the UT declares that the coworker is taking the things outside the EU temporarily and will return after a period of time. The university doesn’t have to pay taxes in that case. This is also one of the tasks of the procurement department.
Contact with expeditors
There’s some form of contact between the procurement department and a few expeditors daily. They receive goods daily from the buying orders the procurement department placed outside the country.