Calculation examples

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 no greater than € 22

You buy 2 CDs outside the European Union (EU) for € 21.

Description

Amount

Price of 2 CDs

€ 21

Shipment costs (e.g. € 25)

€ 25

Insurance costs (in this example € 10)

€ 10

Import duties

€ 0

VAT

€ 0

Total (price, costs, taxes)

€ 56

Explanation: 
You do not pay import duties because the value is not greater than € 150. 
You do not pay VAT because the value is not greater than € 22
You do pay declaration and processing costs to your postal or courier company.

Example 2: value of receive goods € 22 or more, but less than € 150

You buy a camera outside the EU for € 149

Description

Amount

Price of camera

€ 149

Shipment costs (e.g. € 25)

€ 25

Insurance costs (in this example € 10)

€ 10

Import duties

€ 0

VAT
You pay 21% on:
€ 149 + € 25 + € 10 = € 184

€ 38.64

Total (price, costs, taxes)

€ 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 3: value of received goods is € 150 or more

You buy a fake leather handbag outside the EU for € 199.

Description

Amount

Price of fake leather handbag

€ 199

Shipment costs (e.g. € 25)

€ 25

Insurance costs (in this example € 10)

€ 10

Import duties (3%) You pay 3% import duties on
€ 199 + € 25 + 10 = € 234

€ 7.02

VAT
You pay 21% on:
€ 199 + € 25 + € 10 + € 7.02 € 241.02

€ 50.61

Total (price, costs, taxes)

€ 291.63

You must pay VAT and import duties because the value of the handbag is greater than € 22.
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 € 20 and 1 of € 300, you must calculate import taxes on € 320.
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.

 

 

 

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.