Import Duties

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.

Do you sell to consumers within the EU via e-commerce, with shipments valued at up to €150? If so, a separate regulation has been in effect since July 1, 2026: the handling fee. This is separate from the import duties mentioned above and is based on a fixed amount per declaration line.

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:

1. Customs value: The value of the goods plus transport and insurance costs up to the EU border.
2. Taric code: The unique code that determines which rate applies to your product.
3. Import duty rate: The percentage of import duties associated with the TARIC code.

Does the rate vary by country of origin?

In addition to the TARIC code, the country of origin also determines how much in import duties you’ll pay. The EU has concluded trade agreements with many countries outside the EU. If you can prove that your product originates in one of those countries, a reduced rate or even an exemption often applies. If there is no trade agreement, you pay the standard rate associated with the TARIC code.

For countries without a trade agreement with the EU, such as China and the United States, the full tariff therefore applies. Practical matters also vary by country: documentation requirements, common transport routes, and—for e-commerce shipments—the way in which the handling fee is applied. In the coming months, we will be publishing in-depth articles on specific countries of origin, with concrete calculation examples for each situation.

The difference between import duties, VAT and import costs

With business imports, there are several cost components. They are often mixed up:

Would you like to reverse-charge the import VAT instead of paying it in advance? You can do so with a Article 23 Permit, which allows you to report the VAT in your regular tax return.