Abroad and customs

How do I calculate these import taxes? (from private individual to private individual)

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This section is only intended for private individuals who are receiving goods from abroad from other private individuals.

This page will explain how much tax you must pay for imports.
(Whether you need to pay import taxes can be ascertained on the page: Am I liable for import taxes?)

Total value of the goods	Import duties
Up to € 45	No import duties No VAT Excise liability
Over € 45, but less than € 700	2.5% of the value of the goods (fixed customs tax) VAT Excise This rate does not apply to goods that are intended to be used for a profession or a trade. Importing goods for a profession or trade? Check in the Tariff*
More than € 700	The normal rates (import duties, VAT, excise, and so on). Rates vary per type of goods. The taxes you usually have to pay are: VAT (21% or 9% or nothing on the value of the goods) Import duty and excise This varies according to the type of goods. Check in the User rate*.

Total value of the
goods

Import duties

Up to € 45

No import duties
No VAT
Excise liability

Over € 45,
but
less than € 700

2.5% of the value of the goods (fixed customs tax)
VAT
Excise

This rate does not apply to goods that are intended to be used for a profession or a trade. Importing goods for a profession or trade? Check in the Tariff*

More than € 700

The normal rates (import duties, VAT, excise, and so on). Rates vary per type of goods. The taxes you usually have to pay are:

VAT (21% or 9% or nothing on the value of the goods)
Import duty and excise

This varies according to the type of goods. Check in the User rate*.

* This Gebruikstarief (user rate) is intended for Customs' business clients. Private individuals will find it very hard to find the right rate in this user rate and establish the correct amount of import taxes. Need help? Ask your question on

Facebook (https://www.facebook.com/douane)
Twitter (https://twitter.com/douane), or
call the Customs Information Line.

Tobacco products: any quantity greater than the exemption level will be seized

Are you receiving a shipment of tobacco products? And is this a greater quantity than the exemption limit (see Table: When is there no tax liability for imports)? Then the tobacco products must bear a valid Dutch excise seal. But this is rarely the case! Is a private individual sending you tobacco products from abroad in a quantity that exceeds the exemption limit? And is the Dutch seal missing from these tobacco products? Then Customs will seize these tobacco products. And you could be charged retrospective tax for importing the tobacco products that we seize.

Calculation example

In the Calculation model you can see how to calculate the taxes you must pay for import.

What cannot be imported?

Some goods may not be imported into the Netherlands. Other goods may only be brought into the Netherlands and/or imported if you have a permit. Read more on Restricted or prohibited to import / export (this includes tobacco products, counterfeit items, threatened animal and plant varieties, animal products and foodstuffs, plants, flowers, vegetables, fruit, weapons and munitions, toy weapons, medicines, narcotics, art and antiques).

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