How do I calculate these import taxes?

This section is only intended for private individuals who receive goods from abroad from organisations and companies.

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?) Or ask our virtual assistant (only available in Dutch) to provide a cost indication.

The amount of tax (e.g. import duty, VAT and excise) you must pay depends on the type of goods. The taxes you usually have to pay are:

  • VAT (21% or 9% or nothing on the value of the goods)
  • other import taxes (e.g. import duty, agricultural levies and anti-dumping taxes). It varies according to the type of goods.
  • excise duty (only for goods which are subject to excise duty, e.g. whisky and wine)

Import duty for 13 products that are frequently purchased online

Given below is a list of products that are often bought online outside of the European Union. This table gives an indication of import taxes.

See also the Calculation examples.

Product

Import duties
varies
from /
up to

 VAT

How do I calculate?

Telephone extensions

0

 21%

See explanation A

Computers and computer parts

0

21%

See explanation A

Headphones and
microphones

0 to 2 %

21%

See explanation B

Toys

0 to 4.7%

21%

See explanation B

Books

0

9%

See explanation A

CDs and DVDs

0 to 4.7%

21%

See explanation B

Suitcases and
weekend bags

0 to 3.7%

21%

See explanation B

Footwear

3.5 and 17%

21%

See explanation B

Jewellery

0 to 4%

21%

See explanation B

Clothing

0 to 12%

21%

See explanation B

Beauty products/
care
products

0

21%

See explanation A

Car and
motorbike parts

3 to 4.5%

21%

See explanation B

Watches

4.5% 
(min € 0.30 
and max € 0.80 
per watch)

 21%

See explanation B

Explanation A

You calculate the VAT for import on the value of the goods that you are having imported, including commission, transport costs, any insurance costs to the delivery address.

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

Explanation B

  1. First calculate the import taxes  
    You calculate the import taxes on the value of the goods that you are having imported. That is the price of the goods plus items such as commissions and transport charges (including insurance) to the border of the European Union (EU).
  2. Then calculate the VAT for import.
    Calculate the VAT on the value of the goods that you are having imported. That is the price of the goods plus items such as the import taxes, commissions and transport charges (including insurance) to the delivery address.
  3. Add up: import duties + VAT
    Add up: import duties + VAT = taxes to be paid on import.

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

Full list of rates

There are many different rates of import taxes.

Would you like to know for sure how much tax you have to pay? Then please check the Tariff (DTV). 

This 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? Contact the Customs Information Line.

Exception for tobacco products

Tobacco products (e.g. cigarettes, cigars, rolling tobacco and hookah tobacco) may only be imported in the Netherlands if they bear Dutch excise seals. This is very rarely the case if you have purchased them via the internet or a mail order company. Tobacco products that arrive in the Netherlands without a Dutch excise seal will be seized by Dutch Customs. So do not be taken in by e-mails in which the supplier is offering tobacco products at a much lower price than is the case in the Netherlands. See Are you buying tobacco products on the internet?

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