EU Import Guide: Netherlands - FlavorCloud
EU Import Guide: Netherlands
~4 min read · Updated Jul 14, 2026
Please note that data contained in this matrix is dynamic and subject to frequent change without advance notice. Current VAT rates for each country can be queried and confirmed prior to shipment using the EU’s official source: https://ec.europa.eu/taxation_customs/tedb/vatSearchForm.html.
Customs valuation methods, calculation, and de minimis thresholds are determined by individual customs and finance agencies. Please refer to EU member states national customs resources for further information.
DE MINIMIS
| ##### DUTY* | ##### VAT** |
| €3 per HS6 item | €0 |
TAX (VAT) IN %
| ##### STANDARD RATE: | 21% | ##### SUPER REDUCED RATE: | n/a |
| ##### REDUCED RATE: | 9% | ##### PARKING RATE: | n/a |
CUSTOMS VALUATION METHOD
| ##### DUTY | ##### VAT |
| CIF x Duty Rate (See CIF note below) | CIF + Duty Amount x VAT Rate |
CUSTOMS SURCHARGES***
| ##### ALL SHIPMENTS | ##### AD HOC BASIS | |
| VAT Deferment =5% x total landed cost VAT Disbursement =5% x VAT amount Landed Cost Advance Payment =5% x total landed cost |
Customs Inspection (Physical) = $25 per shipment Import Paperwork = $25 per packet or $1 for soft copy Clearance Data Modification = $61 per shipment Formal Clearance = $17 per shipment Multiline Entry = $5.00 per line after 5 lines |
OGA Border Controls = Charges vary depending on government requirements Single Clearance = $35 per shipment Prior Notice = $10 per shipment Preferential Origin = $10 per shipment |
CARRIER SURCHARGES***
| ##### ALL SHIPMENTS | ##### AD HOC BASIS | |
| Fuel Surcharge Dynamic variable calculated as % of transport charges AND any additional surcharges noted below. |
Saturday Delivery Saturday Pickup Elevated Risk Declared Value/Insurance Emergency Situation/COVID Remote Area Delivery Remote Area Pickup Dedicated Pickup Dedicated Delivery Residential Address Overweight Piece Oversize Piece Non-Stackable Pallet Residential Delivery |
###### Peak Season Surcharges Generally assessed at $0.75-$1.50/pound for UPS and $1.50 to $350 per package for FedEx. Exact rates only available upon shipment. ###### Dangerous Goods: Fully Regulated per IATA Dangerous Goods Regulations= $130/shipment Consumer Goods (perfumes, aftershaves, aerosols, nail varnish and prescription medicines) covered by IATA ID8000 for B2C shipments appropriately packed for retail sale= $23/shipment |
*EU duty de minimis ended July 1, 2026. A flat €3 per HS6 item applies to all sub-€150 shipments until July 2028, when full standard tariff rates take effect.
From July 1, 2021, all commercial goods imports into the EU, regardless of value, are subject to VAT
***Customs and Carrier Surcharges are carrier-, destination-, and time -specific. Items in orange apply to all consignments, other items applied ad hoc, if applicable. Surcharges are dynamic and subject to frequent change by carriers without prior notice. These surcharges are non-exhaustive, rather a fair representation of all constituent components in ancillary landed cost fee calculations. Additional surcharges may apply depending on specific commodity, carrier, time, and customs lane.
CIF Customs Valuation Calculation Method Note
CIF = Cost of Goods + Insurance + Freight
Cost of Goods is the Transaction Value [actual price paid or otherwise would be payable by buyer to seller for the goods]
+ Insurance costs + Shipping charges
Example: goods are being sold to the importer at $200 + $5 being paid for insurance + $20 for shipping by the buyer, then CIF value is $225 (converted to € by Customs).
- If duty rate is 10%, then duty amount for this import would be $22.50
- If VAT rate is 25%, then VAT amount would be $61.88 [CIF + Duty = $247.50 x 25 VAT%]
Resources:
https://taxation-customs.ec.europa.eu/vat-rates_en
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112
https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm
https://ec.europa.eu/taxation_customs/tedb/vatSearchForm.html