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https://kennisgroepen.belastingdienst.nl/publicaties/kg21020241-tarief-goederenvervoer-derde-landen/
In short: in case of the provision of a freight forwarding/transport service by a Dutch established service provider to a Dutch established customer (B2B) in respect of goods that are (and will remain) physically located outside the EU (i.e. ship-from and ship to is non-EU) the zero percent VAT rate (Table II item b.1, part a in conjunction with item a.1 Dutch VAT Act’68) cannot be applied and therefore the standard VAT rate applies.
We understand that in practice the zero percent VAT rate is currently often applied in these situations. This update will be discussed in the upcoming (virtual) VAT technical session for clients next week, but please check for which of your clients this topic might be relevant to discuss pro-actively/upfront with them.