The charges, in order
1. Customs value. The transaction price of the goods, plus freight and insurance to the EU border (CIF). Selling commissions are included. Buying commissions are excluded. Licence fees count when you must pay them as a condition of sale. Costs that arise after arrival are excluded.
2. Customs duty. A percentage of the customs value, set by the ten-digit TARIC code of the goods. Rates range from zero to double digits, depending on the product. Preferential origin under an EU trade agreement can lower the rate, with the right proof.
Who files the customs declaration and pays the import duty? See the importer of record in the EU: a service or your own company.
3. Import VAT. The Dutch standard rate of 21% applies to the customs value plus the duty, plus any other import charges. VAT is calculated on the goods value and on the duty.
Worked example
| Step | Amount |
|---|---|
| Customs value (goods + freight + insurance) | €180,000.00 |
| Customs duty at 2.7% | €4,860.00 |
| VAT base | €184,860.00 |
| Import VAT at 21% | €38,820.60 |
| Total charges at the border | €43,680.60 |
The duty of €4,860 is a final cost in every case. For the €38,820.60 of VAT, the two options differ.
Two cash-flow options for the VAT
Standard declaration. You pay the VAT at release and deduct it later in the periodic return. In between, you have paid the money and still wait to reclaim it. With many shipments, this adds up to a large amount.
Article 23 licence. You declare the VAT in the periodic return as payable. With full deduction rights, you deduct it on the same form. At the border, you only handle the paperwork. You can read more about the licence, and who qualifies, in the article 23 import VAT deferment. A company established outside the Netherlands can get it through a fiscal representative.
Reading the duty rate
In the TARIC database of the European Commission, you find the duty rate per commodity code, per origin and per date. Check three things before the ship reaches the Netherlands:
- Classification. The ten-digit code depends on the objective characteristics of the goods. Confirm it against the product specification. If the classification has a large effect on the duty, consider a Binding Tariff Information decision.
- Trade-defence measures. Anti-dumping and countervailing duties apply per product and per origin, on top of the standard rate. The list changes during the year, so check the code against current measures before the shipment reaches port.
- Preferential origin. An EU trade agreement with the country of origin can lower the rate, supported by a statement on origin or a movement certificate.
Other costs
Excise goods have their own levy. Some categories of goods also have extra charges. One example is CBAM on goods with high carbon emissions. Since 1 January 2026, importers of more than 50 tonnes of these goods a year need an authorisation (for hydrogen and electricity, from the first unit). They buy CBAM certificates for the emissions in the goods, on sale from 1 February 2027. There are also producer-responsibility fees on packaging. See EPR obligations in the Netherlands. If you store goods in a customs warehouse until orders come in, all these charges are suspended until release. See Dutch warehousing and customs storage.
Last verified: 7 August 2026. The duty rate in the example is illustrative; the rate for your goods follows their commodity code.