Travellers on board private ocean-going pleasure craft and private aircraft arriving in the EU. For which goods am I not liable for the payment of tax (am I exempted from tax)?
Are you entering the Netherlands and the European Union on board a private ocean-going pleasure craft or private aircraft?
If so you are permitted to take ‘other goods' with you without being liable for import tax up to a value of € 300.
For your convenience all exemptions applicable to travellers entering the EU on board private ocean-going pleasure craft and private aircraft and for travellers entering the EU over land are given in the table on this page.
Are you not taking more goods with you than the maximum quantities shown in the table below? In that case you are not liable for tax if you enter the Netherlands and the European Union (you are exempted from tax).
Description of the goods |
Particulars / maximum quantities |
---|---|
Personal luggage (travel accessories) |
You are not liable for tax over personal luggage (travel accessories). Personal luggage includes all usage and consumer goods that are not trading goods. This relates only to goods intended for personal use by the traveller or for use by the members of his or her family during the trip or the stay abroad. The goods must not be of a commercial nature. Customs may ask you to prove that the goods were purchased in the Netherlands or another EU country and that tax was paid. This applies primarily to luxury and expensive goods (e.g. cameras and video recorders, musical instruments, laptops and jewellery). It is advisable carry receipts or guarantee certificates or a Customs certificate with these goods. The processing of this application could take some time. You will have to present at the customs office: Do you travel regularly outside of the EU for your work? And do you take professional equipment with you, such as musical instruments, measurement equipment, photo and video cameras, etc.? If so, we advise you to apply for a carnet ATA for these articles at the Chamber of Commerce (www.kvk.nl, only available in Dutch). The ATA carnet is a form that is used in international trade in goods for temporary import and temporary exports of goods. |
Alcoholic products |
You are not liable for tax for the import of: Please note! |
Tobacco products |
You are not liable for tax for the import of: Please note! Please note! |
Medicines |
Are you taking medicines over the border, intended for your own use during your trip? In that case you are not liable for tax for those medicines. Please note! |
Other goods than personal luggage (travel accessories), alcoholic products, tobacco, medicines |
You are not liable for the payment of tax over other goods that you have purchased outside of the EU if the total value does not exceed € 300. That € 300 also covers gifts that you are taking with you. The values of medicines, tobacco products, alcoholic products and personal luggage as shown in the table above are not counted in this € 300. Please note! It is not permitted to divide the value of 1 article over several people. If you take 1 article with a value exceeding € 300 with you, you will have to pay tax over the whole amount. Examples: |
Bringing in more goods?
Are you bringing in above your allowance, or are these goods intended for trade? If so, you must file a declaration.
Read more about this on page: I am bringing in above my allowance.
What cannot be imported?
Not all products can simply be brought in. Counterfeit articles, for example, or €10,000 or more, food, and animals and plants.
Read more: Restricted or prohibited to import/export.