Sell in the EU from the UK: your Dutch company, VAT, customs and fulfillment after Brexit

Since 1 July 2026, the EU charges a flat customs duty of €3 per item type on parcels worth €150 or less, until 1 July 2028 (Council Regulation (EU) 2026/382). An item type is each different product code in the parcel. From 1 November 2026, an EU handling fee of €2 per item type is expected on top. Dutch Customs calls it a fee per declaration line.

For UK sellers, this comes on top of the customs and VAT rules since Brexit. Under the Trade and Cooperation Agreement (TCA), goods of UK origin are free of customs duty, with proof of origin for each consignment. The preference covers goods of UK origin, so goods that a UK seller re-exports pay the duty for their own origin. VAT and a customs declaration apply to every shipment, and the handling fee to every parcel sent to a consumer. A UK seller can bring these costs down by importing in bulk into the Netherlands through its own Dutch company, and shipping to customers across the EU from there.

Switching to bulk import

When you ship parcel by parcel, customs handles every order separately. For each order, you deal with the origin, a declaration line and the fees, and the transit time can vary by several days. When you import in bulk through your own Dutch company, you declare one consignment at customs. The preference under the TCA is claimed once, where the goods qualify. With the Article 23 licence, the 21% import VAT is reported in the periodic VAT return and deducted in the same return.

From the Netherlands, your parcels are shipments inside the EU. PostNL lists 1 to 2 working days to Belgium, 2 to 3 to Germany and 2 to 4 to France (2025). Your European company invoices under EU VAT rules. For many UK sellers, this is how they worked before 2021, now from a base in the Netherlands.

DDP shipping from the UK to Europe

Under delivered duty paid (DDP), you pay the duty, the VAT and the fees for your customer. For each parcel up to €150, that is €3 duty per item type, the expected €2 handling fee per item type from 1 November 2026, and the VAT of the customer’s country. Goods of UK origin that you declare with a full declaration (H1), with the VAT paid outside the EU import VAT scheme for parcels up to €150 (IOSS), are excluded from the €3 duty and pay the preferential rate (European Commission, 2026). Compare DDP with bulk import in EU parcel rules 2026.

How to sell on Amazon Europe from the UK

Amazon asks for a VAT number in each country where it stores your goods. With Pan-European FBA, you choose at least two storage countries, and Amazon says you can start with two VAT numbers (Amazon, 2026). Since 2021, the UK has been outside the EU VAT and customs area, so a UK company sells as a seller from outside the EU. On a marketplace, the platform then collects the VAT on your sales as the deemed supplier (Your Europe, 2026). Your own Dutch company imports the FBA stock, has its own VAT numbers and reports its own sales as an EU seller. Read selling on Amazon Europe.

What a UK seller gains beyond customs

Your Dutch company can be the importer named on your products for product safety (GPSR), and the producer of your packaging in the Netherlands under the Packaging Regulation. For packaging in other EU countries, a representative per country comes through partners. The same company signs your European contracts with marketplaces and business buyers.

Dutch businesses work in English: the Netherlands ranks first in the world in the EF English Proficiency Index 2025.

Structuring the ownership chain

A UK Ltd usually owns the Dutch BV directly. The tax treaty between the Netherlands and the UK applies to the dividends. We map the ownership chain before the notary drafts the deed, so the structure is correct at incorporation.

Setting up in the Netherlands

A Dutch BV is incorporated by notarial deed and registered with the Chamber of Commerce (KVK). Incorporation is done entirely from abroad by power of attorney. After registration, the BV obtains its VAT number and EORI number and applies for the Article 23 licence. We arrange these steps. When you need a warehouse, fulfillment or a customs broker, we find the right partner with you. You see every price first and have one contact person on our team.

Your Dutch company (BV) starts from €2,950 excl. VAT. A holding with an operating company starts from €4,950 excl. VAT. For all steps, see EU market entry.

Further reading: e-commerce through the Netherlands, bulk import versus direct shipping, fiscal representation and Article 23 and from the UK to the EU.

Frequently asked questions

Can a Dutch subsidiary that imports into the EU after Brexit claim back the import VAT on its Dutch VAT return?

Yes. The Dutch subsidiary deducts the import VAT as input VAT in its Dutch VAT return. The goods must be declared in its name, and it must use them for its own taxed sales. It uses the goods as owner, or includes the import costs in its prices. With the Article 23 licence, the import VAT is reported and deducted in the same VAT return. Before the subsidiary has the licence, it pays the import VAT at import and deducts it later in its VAT return.

Does the Trade and Cooperation Agreement exempt UK parcels from the new rules?

Under the Trade and Cooperation Agreement (TCA), goods that qualify as UK origin are free of customs duty, with proof of origin for each consignment. These goods are excluded from the €3 flat duty if they are declared with a standard customs declaration (H1) and the VAT is paid outside the EU import VAT scheme for parcels up to €150 (IOSS). VAT and the customs declaration apply whatever the origin. From 1 November 2026, the €2 handling fee per item type is expected for parcels delivered directly to EU consumers. The preference covers goods of UK origin, so goods that a UK seller re-exports pay the duty for their own origin.

What replaced the €150 duty-free threshold?

Since 1 July 2026, a flat €3 customs duty applies to each item type in a distance-sale parcel up to €150. The duty is counted per product code and applies until 1 July 2028 (Council Regulation (EU) 2026/382). From 1 November 2026, an EU handling fee of €2 per item type is expected on top for parcels delivered directly to an EU consumer.

How do I sell on Amazon Europe from the UK?

Amazon asks for a VAT number in each EU country where it stores your goods. With Pan-European FBA, you choose at least two storage countries, and Amazon says you can start with two VAT numbers (Amazon, 2026). A UK company sells as a seller from outside the EU, so the marketplace collects the VAT on its sales as the deemed supplier. Your own Dutch company can import the stock, register for VAT in those countries and sell as an EU seller.

How does a Dutch company restore pre-Brexit economics?

At customs, you declare one bulk consignment, compared with thousands of declarations for separate parcels. The TCA preference is claimed once, where the goods qualify. With Article 23, the import VAT goes into the periodic VAT return. You then ship orders as parcels inside the EU: PostNL lists 2 to 3 working days to Germany and 2 to 4 to France (2025).

Does the Netherlands have a tax treaty with the United Kingdom?

Yes. The Netherlands and the United Kingdom have a full double tax treaty, and it applies to the dividends that a Dutch company pays to its UK parent.