Calculation example of import taxes on consignments from businesses
This section is only intended for private individuals who receive goods from abroad from organisations or companies.
The calculation model shows how you calculate the import duties for which you are liable.
Example 1: value of received goods is less than € 150
You buy a camera outside the EU for € 149.
Price
- price camera: € 149
Costs
- shipment costs (e.g.): € 25
- insurance costs (in this example): € 10
Taxes
- import duties: € 0
- VAT 21% on: (€ 149 + € 25 + € 10 = € 184): € 38.64
Total
- (price + costs + taxes) = ( € 149 + € 25 + € 10 + € 38.64): € 222.64
In this example, you pay € 38.64 in import taxes.
You only pay VAT, no import duties because the value is not greater than € 150
Alongside these costs you must usually also pay declaration and processing costs to the postal or courier company.
Example 2: value of received goods is € 150 or more
You buy a fake leather handbag outside the EU for € 199.
Price
- price fake leather handbag: € 199
Costs
- shipment costs (e.g.): € 25
- insurance costs (in this example): € 10)
Taxes
- import duties 3% on: (€ 199 + € 25 + € 10 = € 234): € 7.02
- VAT 21% on: (€ 199 + € 25 + € 10 + € 7.02 = € 241.02): € 50.61
Total
- (price + costs + taxes) = (€ 199 + € 25 + € 10 + € 7.02 + € 50.61): € 291.63
You must pay VAT.
You need to pay customs duties because the value of the handbag is more than € 150.
In this example, you pay € 57.63 in import taxes.
Alongside these costs, you must also usually pay declaration and processing costs to your postal or courier company.
What cannot be imported
The product must be in keeping with Dutch standards concerning safety, health, economics and the environment. Are you in doubt about whether you are allowed to import the product? To be certain, check under the subject: 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).
Please note!
You always pay import duty on the entire shipment in the package.
If there are 2 products in the package, e.g. 1 of € 149 and 1 of € 300, you must calculate import taxes on € 449.
The shipment can be regarded as 1 unit if the shipment encompasses multiple packages. This applies if the packs are offered simultaneously, to 1 addressee, are included in one invoice and have the same airway bill number.
