Selling to the EU from China, after the €150 exemption

Since 1 July 2026 the EU's €150 customs exemption has been history: customs duty now applies from the first euro on every parcel entering the Union, with a temporary handling fee of €3 per declaration line bridging the years until the new customs framework arrives in 2028.

The change was written with the China parcel flow in mind: the direct-shipping model that carried hundreds of millions of small consignments into the EU now meets duty from the first euro, the handling line, and — from 1 November 2026 — mandatory product identification on every consignment. The sellers and brands that keep their European margin are moving to the structure European platforms already reward: an EU entity, bulk import, and fulfilment from inside the single market.

The bulk-import flip

Container consignments into Rotterdam through your own Dutch BV replace thousands of individual parcel declarations. The BV's Article 23 licence moves the 21% import VAT into the periodic VAT return, where the same filing deducts it — on a €180,000 container roughly €38,800 that keeps working in the business. Duty is paid once, on the consignment, at wholesale values.

From the Netherlands the goods ship as domestic EU parcels: faster delivery than any direct route, a European invoice, and a customer experience that converts. Rotterdam is Europe's largest port and the natural landing point for the China–EU flow.

Compliance becomes a moat instead of a cost

The rules arriving through 2026 — product identification, GPSR's EU responsible person, EPR for packaging — all assume an EU-established party. A seller whose own Dutch BV holds those roles clears every check marketplaces and customs run, while direct-shipping competitors queue at the border.

The Netherlands–China corridor is mature: daily container services, established freight forwarders, and a Dutch business environment that works in English.

Structuring the ownership chain

A Hong Kong or mainland parent typically holds the Dutch BV, and the ownership chain deserves deliberate design before incorporation — banking due diligence for Chinese ownership takes preparation, and we open that conversation alongside the incorporation so the timeline reflects it.

Setting up in the Netherlands

A Dutch BV is incorporated by notarial deed and registered with the Chamber of Commerce (KvK). Incorporation runs remotely by power of attorney. After registration the BV obtains its VAT number and EORI number and applies for the Article 23 licence. The same entity carries your EPR registrations under the Packaging Regulation, your product-compliance file and your European contracts — the full route is mapped on EU market entry.

Further reading: e-commerce through the Netherlands, the 2026 customs reform, bulk import versus direct shipping and fiscal representation and Article 23.

Frequently asked questions

What changed for Chinese e-commerce parcels in 2026?

Since 1 July 2026 customs duty applies from the first euro, a temporary fee of €3 per declaration line applies until the 2028 customs framework, and from 1 November 2026 product identification is mandatory on consignments entering the EU.

How does a Dutch BV change the picture for a Chinese seller?

Bulk consignments through your own BV replace thousands of parcel declarations: duty once at wholesale values, import VAT deferred through Article 23, and fulfilment as domestic EU shipping with a European invoice.

What about product compliance rules like GPSR?

The General Product Safety Regulation requires an EU responsible person for products sold into the EU, and packaging rules require EPR registration. Your own Dutch BV carries these roles, which turns compliance into a competitive position.

How is banking arranged for Chinese-owned Dutch companies?

Banking due diligence for Chinese ownership chains takes preparation: clear documentation of the ultimate owners and the business model. We open the banking conversation alongside the incorporation so the timeline reflects it.