Import from non-EU countries to the Netherlands
Goods that are imported from outside the EU to the Netherlands must be declared to Customs. You are then able to import the goods into the EU using a customs declaration. You will be required to pay the VAT on the goods to Customs. You will be able to deduct or claim refund of this VAT as input tax later on, if the goods are destined for you according to the customs declaration. The goods have then been imported under your name.
As foreign entrepreneur you are not able to apply the reverse-charge mechanism over the import of goods from non-EU countries. However you are able to make use of a tax representative. Such a representative is able to apply the reverse-charge mechanism on import from non-EU countries on your behalf. In such cases you will not be required to pay Customs the VAT on the import declaration. If you do not have a tax representative, then you will be required to pay Customs the VAT on the import declaration.