Are you a company importing goods from outside the European Union (EU)? Then you will almost always have to deal with import duties. This tax to Customs is an important part of your total import costs and often more complex than you think.
What are import duties?
Import duties, also known as import taxes, are taxes you pay when importing goods from a country outside the European Union (EU). These duties are levied by Customs and are an essential part of the total import cost.
Why do import duties exist?
The EU uses import duties as:
- Protecting the internal market: By imposing tariffs on foreign products, the EU protects its own producers.
- Revenue source: Part of the EU budget is financed by these entitlements.
Applicable to third countries
Within the EU, there is free movement of goods. Therefore, import duties are only due when importing from countries outside the EU, think China, the US or the UK after Brexit.
A flat rate per product group
Thanks to the common EU customs tariff, the percentage of import duty on a product is the same whether you import through the Netherlands or another EU country.
Import duties and VAT
Below you will find a table of VAT and import duties by product.
| Product | Import duties | Btw |
|---|---|---|
| Smartphones | 0% | 21% |
| Laptops and tablets | 0% | 21% |
| Headphones | 0% | 21% |
| Toys | maximum 4.7% | 21% |
| Books and magazines | 0% | 9% |
| Suitcases and bags | maximum 9.7% | 21% |
| Musical Instruments | maximum 4% | 21% |
| Shoes and boots | maximum 17% | 21% |
| Jewelry and jewelry | maximum 4% | 21% |
| Clothing | maximum 12% | 21% |
| Cosmetics and care products |
0% | 21% |
| Car and motorcycle parts | maximum 4.5% | 21% |
| Watches | 4,5% | 21% |
Are you looking for support to make the right decision or would like more information?
If so, please contact us. One of our specialists will be happy to assist you further.
When do you have to pay import duties?
The key question: when do you have to pay import duties? The main rule for exemption is based on the value of the shipment:
- Shipping up to € 150: No import duties due. Note: For this threshold, only the value of the goods themselves (excluding transportation/insurance) counts.
- Shipping above €150: Import duties due, though.
Exceptions: For alcohol, perfume/eau de toilette and tobacco products, you always pay import duties, even under €150.
Important: This threshold applies not before VAT! You almost always pay VAT and customs clearance fees. So when to pay customs fees in its entirety depends on the value and type of product.
Calculate import duties
The amount of import duties depends on three elements:
- Customs value: The value of the goods plus transport and insurance costs up to the EU border.
- Taric code: The unique code that determines which rate applies to your product.
- Import duty rate: The percentage of import duties associated with the TARIC code.
Sample Calculation: Import Glasses
Commodity costs: € 10.000
Transportation + insurance: € 2.000
Customs value: € 12.000
Tariff import duties: 11%
Import duties payable: € 1.320
The difference between import duties, VAT and import costs
With business imports, there are several cost components. They are often mixed up:
| Type of cost | What does it entail? |
|---|---|
| Import duties | Taxes on goods from outside the EU |
| Btw | Import sales tax, often 21% |
| Clearing fees | Administrative processing through ECC or other partner |
| Any charges | Anti-dumping, environmental tax, statistical duties |
Frequently asked questions about import duties
When exactly do you pay import duties?
Once the value of your shipment exceeds €150 and the product is not exempt (such as some electronics), you will owe import duties.
How do I calculate import duties on business imports?
You base the calculation on the customs value (product price + transport + insurance) and the corresponding Taric code rate.
What if I use the wrong TARIC code?
Then you risk retrocharges, fines and delays. ECC helps you determine the correct code and apply for a BTI if necessary.
Does the €150 threshold also apply to business shipments?
Yes, this threshold applies to both individuals and business shipments. VAT does always apply.
Are there exceptions to import duties within e-commerce?
Yes, there are exceptions when using preferential trade agreements or IOSS structures. ECC advises on these.
