Calculate import duties

How do you calculate import duties?

You calculate import duties by multiplying the customs value by the rate associated with the commodity code. You then pay VAT on the customs value plus the import duties. The total amount therefore depends on three factors: the cost of the product including shipping, the applicable tariff rate for the product, and whether you can apply a preferential tariff rate.

Step 1: Determine the customs value

The customs value serves as the basis for all calculations. This amount consists of the price of the goods plus the costs of transportation and insurance up to the EU border. This is also known as the CIF value. If your invoice is in dollars or yuan, Customs will convert it using that month’s customs exchange rate. That rate is based on the ECB exchange rate from the second-to-last Wednesday of the previous month and applies for the entire month.

Step 2: Look up the rate

The rate depends on your product's commodity code. For example, clothing is subject to a 12% rate, while laptops and smartphones are usually exempt from import duties. You can find the exact percentage in the full TARIC code in the EU tariff database. An incorrect code often results in an incorrect tariff, and you won't notice this until an audit or a retroactive assessment.

Step 3: Calculate the import duties

For business shipments and online store orders over €150, multiply the customs value by the rate. For online store orders up to and including €150 to consumers, an exception has been in effect since July 1, 2026: you pay a flat fee of €3 per product type, regardless of the rate that would normally apply. When you import duties The amount you owe also depends on the customs procedure under which you are importing.

Step 4: Calculate the VAT

You calculate import VAT based on the customs value plus import duties. In the Netherlands, the rate is usually 21%; for items such as books and food, it is 9%. For business imports, the transportation costs to the final destination within the EU are also included in the VAT calculation. If you have an Article 23 permit, you report the VAT on your VAT return and do not pay it at the border.

What has changed in 2026?

The rules for small shipments from outside the EU changed significantly on July 1, 2026. Many online calculation tools still use the old limits of €22 and €150, which means they show an amount that is too low.

The flat fee of €3 applies per line on the customs declaration. Products with the same commodity code, description, and country of origin constitute a single line. Therefore, five identical T-shirts cost €3, while a T-shirt and a watch together cost €6. This regulation is temporary and will remain in effect until July 1, 2028. After that, you’ll pay the standard percentage even on small packages.

In addition, starting November 1, 2026, an EU handling fee of €2 is expected to be introduced for e-commerce shipments, regardless of their value. This handling fee is paid by the declarant and is usually passed on to the recipient. Regulations are subject to change. Always verify the current status. The sample calculations below are based on €2 per product type.

4 Sample Calculations

Example 1: A hoodie from a Chinese online store

You order a hoodie for €40 from a Chinese online store; shipping costs €8. Since the value is less than €150 and it’s a single type of product, you pay €3 in import duties.

Example 2: Sneakers and a T-shirt in one package

You order sneakers for €95 and a T-shirt for €25, with €15 in shipping costs. These are two different types of products, so you’ll need two lines on the tax return.

Example 3: A €400 coat from the United States

You order a jacket for €400 from an American online store; shipping costs €25. The jacket is made in Vietnam. For purchases over €150, you pay the standard 12% tax rate on clothing. The 0% tax rate for American goods does not apply here because the jacket is not of American origin.

Example 4: Business Import of Clothing from China

You purchase clothing for €8,000. The ocean freight to Rotterdam costs €1,200, and the insurance costs €50. Transportation from Rotterdam to your warehouse costs €150.

With an Article 23 permit, you do not pay the €2,207.10 in VAT upon import; instead, you include it in your VAT return. At the border, you then pay only the €1,110 in import duties.

Import Duties by Product Category

The rates in this table are for reference only and apply to goods without preferential origin status. The exact rate depends on the full commodity code, so always verify it before preparing a quote or calculating a cost price.

Please note: Bicycles and electric bicycles from China are subject to anti-dumping and countervailing duties in addition to the standard tariff. These vary by manufacturer and can amount to more than 70% extra. When importing a car into the Netherlands, you also have to pay BPM.

Lower Import Duties Under a Preferential Tariff

The EU has trade agreements with many countries. If your goods originate in one of these countries, you often pay a reduced tariff or 0%. The condition is that you can prove the origin with a proof of origin, such as a statement of origin on the invoice, a EUR.1 certificate, or an A.TR certificate.

Under the trade agreement between the EU and the United Kingdom, goods of British origin are generally subject to a 0% tariff. Since July 1, 2026, a 0% tariff has also applied to most industrial goods of U.S. origin. The EU has a customs union with Turkey for industrial goods, and there are also agreements with lower tariffs in place with Switzerland, Norway, Japan, Canada, and South Korea, among others.

This refers to the country where the product was manufactured, not the country where the online store or supplier is located. In practice, we often see importers applying a preferential rate to goods that were shipped exclusively through the country covered by the agreement. If this is discovered during an audit, it results in a demand for payment of the full import duties.

Import duties, VAT, and customs clearance fees: What's the difference?

A carrier's invoice often includes multiple line items. They may look similar, but they have different origins.

Clearing fees are therefore not a tax. The rate varies by carrier and is not included in Customs' calculation. Enter it in the calculator under "Additional Options" if you know the amount.

Common Mistakes When Calculating Import Duties

A common mistake is omitting freight costs from the customs value. If you purchase goods under EXW or FOB terms, you pay the freight to the EU, and that amount must be included in the customs value. Anyone who declares only the invoice value will underpay import duties and run the risk of a back-tax assessment with a penalty.

The commodity code is also often incorrect. Suppliers frequently list a code on their invoices that is valid in their own country but does not correspond to the European classification. Finally, many online stores and consumers still rely on the old exemption up to €150. As of July 1, 2026, you’ll also pay import duties on small packages, and the full rate applies to business shipments.

How ECC takes care of it

The calculator gives you a good estimate, but the final amounts depend on the correct commodity code, the country of origin, and the customs value. ECC's customs brokers verify this information and handle it for you import declaration with Dutch or Belgian Customs. We’ll determine whether you can apply a preferential rate and whether an Article 23 permit would be beneficial. With over 25 years of experience, we know where things tend to go wrong in practice. Not sure about the costs of a shipment? We’ll assess your specific situation.