First availability
You are responsible for the packaging of all goods you make available, for the first time, in the Netherlands because you produce or import these goods.

Disposal when importing
These are all forms of packaging released after importing the products. Here, it is immaterial whether these goods are discarded in your own warehouse or that of your customer.

You add packaging
Do you add packaging, for example during repackaging or production and is it intended for a Dutch consumer? You must include these kilograms in your declaration.