How to Calculate Duties and Taxes on Imports to Netherlands

How to Calculate Duties and Taxes on Imports to Netherlands is a critical step for any international trader. Import duties and taxes are mandatory levies based on the type of goods, their value, and country of origin. In the Netherlands, these are managed by the Dutch Customs (part of the Belastingdienst). The calculation is based on the goods' classification using a 10-digit import code and their customs value. A key distinction is the separate de minimis thresholds: import duties are not charged on shipments valued at or below €150, but Value Added Tax (VAT) is due on all commercial imports from €0.

The Netherlands operates under the European Union’s (EU) Common Customs Tariff (CCT). This means that the import duty rate applied to goods from outside the EU is generally the same across all EU member states. The duty rate is determined by the product’s classification, which must be identified using the EU’s integrated tariff, known as TARIC (Integrated Tariff of the European Union). This system extends the global 6-digit Harmonized System (HS) code to a 10-digit import tariff code for precise classification and duty calculation. The country of origin is also vital, as preferential duty rates (often 0%) may apply under EU Free Trade Agreements (FTAs) or special arrangements, such as the Generalised Scheme of Preferences (GSP).

To accurately calculate import tax in Netherlands and determine the total landed cost, importers must first establish the correct Customs Valuation Basis. The Netherlands, following EU customs law, primarily uses the Transaction Value Method, which is the price actually paid or payable for the goods when sold for export to the EU. For duty calculation, the customs value is generally determined on a CIF (Cost, Insurance, and Freight) basis, meaning the value includes the cost of the goods, plus the cost of transport and insurance up to the point of entry into the EU.

The calculation of customs duties in Netherlands is straightforward once the dutiable value and the 10-digit import tariff code are known. The duty rate (a percentage) is multiplied by the customs value. However, the duty de minimis threshold of €150 means that if the intrinsic value of the goods is €150 or less, no customs duty is charged.

For the import tax calculator Netherlands component, the main tax is the Value Added Tax (VAT), locally known as BTW (Belasting over de Toegevoegde Waarde). The standard VAT rate is 21%. Crucially, the tax de minimis threshold is €0 for commercial goods. This is a result of the EU’s 2021 eCommerce VAT package, which abolished the VAT exemption for low-value imports. Therefore, VAT is due on all commercial imports, regardless of value. The VAT is calculated on the customs value plus the calculated import duty, plus any other charges (like excise duties) up to the first destination in the Netherlands. Importers must also be aware of other potential levies, such as Excise Duty or Consumption Tax, which apply to specific products like alcohol, tobacco, and mineral oils. The new customs declaration system, DMS, is the platform used to submit the necessary import declarations to the Dutch Customs.

The Netherlands offers two significant special regimes for importers. First, the Article 23 VAT Deferment license allows businesses with a Dutch VAT number to declare and deduct the import VAT in their regular VAT return, effectively deferring the payment and avoiding the need to pay VAT at the time of import. Second, for B2C eCommerce, the EU’s Import One Stop Shop (IOSS) scheme is available for goods with an intrinsic value not exceeding €150. This allows the non-EU seller to charge the Dutch VAT at the point of sale and remit it directly to the EU, ensuring a smoother and faster customs clearance process for the consumer.