Import VAT and Customs Duty in the Netherlands

Quick Answer: The Two Charges

Importing into the Netherlands from outside the EU creates two separate charges, calculated on different bases.

• Customs duty — set by the TARIC classification of each commodity line, together with origin and any applicable trade measures or preferential treatment. It is not a flat percentage for all goods.
• Import VAT — charged at the Dutch standard rate of 21%, assessed on the customs value plus any customs duty payable.

Confusing the two is the most common budgeting error: duty depends on classification, while VAT depends on the customs value including duty.

Dutch VAT Rates

VAT is known in the Netherlands as BTW (Belasting over de Toegevoegde Waarde) and is administered by the Belastingdienst. Registered businesses may generally recover import VAT as input tax, subject to the normal recovery rules.

How Import VAT Is Calculated

Import VAT is not charged on the goods value alone. The base is built up in stages:

1. Customs value — broadly the transaction value with the additions required by EU customs valuation rules, which typically brings transport and insurance into the base.
2. Plus customs duty — any duty payable is added.
3. Plus other charges — such as excise where applicable.
4. VAT applied — at 21%, or 9% where the reduced rate applies to the goods.

Worked as an illustration only, a shipment with a customs value of EUR 10,000 and no duty payable carries import VAT of EUR 2,100 at the standard rate.

Customs Duty: Why There Is No Single Rate

Duty is determined by classification, not by shipment value. Two shipments of identical value can carry very different duty because their commodity lines fall under different TARIC codes. Origin also matters, because preferential or trade measures can change the rate that applies.

For this reason we do not publish a single “Netherlands import duty rate”. We confirm the rate against your actual commodity codes and origin as part of a quote.

Article 23: Deferring Import VAT

Normally import VAT is paid at the border. With an Article 23 permit, the VAT is instead reported and deducted in the periodic Dutch VAT return, so it is not pre-financed at import.

This is a deferment, not an exemption. The VAT is still due and still reported; only the timing of payment changes. Article 23 requires a permit, and foreign entrepreneurs cannot apply for that permit directly — see our dedicated Article 23 guide.

Common Mistakes

• Budgeting VAT on the goods value rather than on customs value plus duty
• Assuming a single duty rate applies to all goods
• Treating Article 23 as a VAT exemption
• Assuming import VAT is automatically recoverable without a valid Dutch VAT position
• Using one customs value for the declaration and another for the VAT calculation

Official Sources Consulted

This guide reflects published guidance from the Belastingdienst and the EU VAT framework. Confirm current treatment for your commodity and structure before relying on a figure.

Worked Example: Landing a Shipment

The following is an illustration only, to show how the two charges interact. Assume a customs value of EUR 20,000 and a duty rate of 4.7% for the commodity in question:

Note the compounding: VAT is charged on the duty-inclusive base, not on the goods value. That is why a change in the duty rate moves the VAT figure as well.

Reduced and Zero Rates on Import

The 9% reduced rate is not a general discount — it applies to specific listed goods and services. Where a domestic Dutch supply would qualify for the reduced rate, the same treatment generally follows on import, which means classification determines the rate on both sides.

The 0% rate mainly concerns exports, intra-EU supplies and specific international services. Zero-rating is not the same as exemption: a zero-rated supply generally preserves input VAT recovery, whereas an exempt supply can restrict it.

Excise and Regulated Goods

Some goods carry excise duty in addition to customs duty and VAT — alcohol, tobacco and energy products among them. Excise goods have their own movement and warehousing rules, and they enter the VAT base alongside duty.

Other regulated categories — certain food and plant products, pharmaceuticals, batteries and controlled items — require permits or certificates before import. If your cargo falls in any of these categories, confirm the requirement before it ships rather than at clearance.

VAT Registration and Recovery

Recovering Dutch import VAT requires a valid Dutch VAT position. Businesses established in the Netherlands register directly; foreign businesses may need to register or appoint a fiscal representative depending on the activity and, in particular, on whether they want an Article 23 deferment.

Recovery is not automatic simply because VAT was paid. It depends on the importer having the right registration and on the onward use of the goods being a taxable supply. Confirm your position before the first import rather than after the first VAT return.

Related Resources

• China to Netherlands Shipping Guide
• Article 23 VAT Deferment
• Dutch Customs Clearance