Direct export
These are goods which you produce and export yourself.
These are goods which you import and export again in the same packaging.
You do not have to file a declaration for direct export.
Indirect export
These are packaged products you have bought in the Netherlands and for which the Packaging Waste Management Fee has already been paid by, for example, your supplier or further up in the chain. If you export these goods in the same packaging, you can reclaim the fee for the corresponding packaging.