Clearing fees
Customs clearance fees are the charges you pay when a package from outside the EU enters the Netherlands. They consist of three components: import duties, VAT, and the carrier’s handling fees. You’ll encounter these fees especially with orders from countries like China or the United Kingdom, even for small, inexpensive packages. In this article, you’ll learn what customs clearance fees consist of, how they’re calculated, and when you do or don’t have to pay them.

What are customs clearance fees?
Customs clearance fees is the collective term for all costs associated with clearing a shipment from a country outside the EU. They typically consist of three components. The import duty is the customs tax on the goods, which depends on the product category and the value of the shipment. VAT is calculated on the total of the value of the goods, shipping costs, any insurance costs, and the import duty, usually at the standard rate of 21%. In addition, the carrier or customs broker charges handling fees for processing and declaring the shipment to customs. These three components together make up the total amount you ultimately pay.
How are customs clearance fees calculated?
The calculation always follows the same order: first the customs value, then the import duty, and only then the VAT on the total.
| Step | Calculation | Example |
|---|---|---|
| 1 | Customs value | Items €40 + shipping €8 = €48 |
| 2 | Import Duty | €3 per product category (orders under €150) |
| 3 | VAT basis | €48 + €3 = €51 |
| 4 | VAT (21%) | €51 × 21% = €10.71 |
| 5 | Processing Fees | Flat fee charged by the carrier, in addition to the above |
Shipments up to €150
For most shipments up to €150, a flat import duty of €3 per product category applies. For example, if you order three different product categories in a single package, the import duty can total up to €9. For certain goods, a detailed customs declaration is always required, resulting in a higher rate, even if the value remains below €150. This applies, among other things, to alcoholic beverages, perfume, tobacco, excise goods, and goods for which a license or certificate is required.
Orders over €150
For amounts over €150, the import duty depends on several factors: the value of the shipment, the material the product is made of, and the country of origin. In these cases, the standard import duty rates for each product category apply instead of the flat rate. Are you unsure about the correct classification of your goods? We’ll assess your situation.
Do you always have to pay customs clearance fees?
In most cases, yes, if your shipment comes from outside the EU. There are a few exceptions. Some areas are outside the EU for tax purposes, even though they are located within Europe, such as the Canary Islands, Åland, and Campione d’Italia. Shipments from these areas are often subject to the same rules as those from countries outside the EU. If you refuse a package because you don’t want to pay the fees, the shipment will be returned to the sender. If you don’t pay within the specified time frame, the same consequence often applies.
Customs Clearance Fees for Different Carriers
Major parcel carriers such as PostNL charge their own handling fees for customs clearance in addition to import duties and VAT. These handling fees vary by carrier and are separate from the import duty itself. Important to know: Import duties are a statutory tax that is the same for everyone, while handling fees are set by each carrier or customs broker individually. You can read more about this distinction and the current EU regulations on this topic on our page about handling fees.
ECC handles your customs clearance
We are an independent customs broker, not a carrier. This means that we process your customs declaration correctly and efficiently without being responsible for the actual transport. Do you regularly import shipments from outside the EU and want to take control of your customs clearance process? Contact us for a quote.
Frequently Asked Questions About Customs Clearance Fees
How exactly are customs clearance fees calculated?
Customs clearance fees consist of import duties, VAT, and handling fees. The import duty is usually €3 per product category for orders under €150; VAT is calculated based on the value of the goods plus shipping and import duties.
Do I have to pay customs clearance fees for a package from the United Kingdom?
Yes, since Brexit, the UK is considered a country outside the EU. Shipments from there are subject to the same rules as those from other non-EU countries.
Can I refuse to pay customs clearance fees?
Yes, that's possible. Your package will then be returned to the sender. You will not receive the items.
What is the difference between an import duty and a handling fee?
The import duty is a statutory customs duty, often €3 per product category for items under €150. The handling fee is a separate fee—the exact amount of which has not yet been finalized—for administrative processing, which is expected to be introduced later in 2026.
Can I file an objection to the amount of the customs clearance fees?
In most cases, you can do this through the carrier’s customer service department; usually, you’ll need to pay the charges first before you can file an appeal. Not sure if the calculation is correct? We’ll review your specific situation.
Other knowledge base articles

July 27, 2026
What is B2C e-commerce?
B2C e-commerce stands for business-to-consumer: as a company, you sell directly to individual customers through an online store or platform. Examples include ...

July 27, 2026
Rail Freight
Rail freight is growing as an alternative to sea and air freight, especially on the route between China and Europe. The train is faster ...

July 27, 2026
Road Freight
Road freight is the most common form of transportation within Europe. A truck delivers door-to-door, without transshipment, and with flexible ...