Inheriting goods from abroad and importing them duty free
Have you inherited goods in another country? And do you want to import those goods to the Netherlands with an exemption for import duties? If so you must make a Customs declaration. You should also indicate that you wish to import your inherited goods without paying import duties.
You cannot file this declaration independently. The application must be made via your removal company using Customs' AGS declaration system. Your removal company will declare the inherited goods with a special code so that you can import your inherited goods with an exemption for import duties. This code grants you an exemption from import duties.
You will only be granted the exemption if you meet a number of conditions. The exemption conditions are given at the bottom of this page.
Applying for an exemption
Your removal company applies to Customs for the exemption in its import declaration. For the exemption you will need to submit the following to your removal company:
- a signed inventory listing all of the personal goods that you want to take to the Netherlands
Your removal company will also need the following documents from you:
- the certificate of registration in the personal records database of your municipality
- a statement from a civil-law notary or comparable official showing:
- that the goods are from an inheritance
- the date on which the testator died
- the date on which you formally received the goods
- Do you want to import a car or motorcycle or another vehicle without being required to pay import duties? If so, send a copy of:
- the registration certificate
- the purchase or ownership certificate
To be granted an exemption from import duties you must meet the following conditions:
- You live in the Netherlands.
- You are importing the goods with an exemption for import duties within two years of formally receiving the goods.
- Were the goods acquired by a legal entity, such as a foundation? In that case the exemption applies only if the work of the legal entity is not for commercial purposes.
The exemption does not apply to the following goods:
- products containing alcohol
- tobacco and tobacco products
- commercial vehicles
- non-portable materials for professional purposes
- stocks of raw products, end-products or semi-manufactures
- livestock and stocks of agricultural products if their quantity is larger than the normal stock for a family
Are you also importing vehicles? If so, you will need to file a separate declaration to import the vehicle via your removal company. Is the vehicle a car or motorcycle? And have you been granted an exemption from import duties for that vehicle? In that case you can take your copy of the import declaration (bearing an exemption code) to a BPM declaration point. There you can apply for an exemption permit for BPM (tax on cars and motorcycles).