Brochure frequently asked questions on e-commerce and Dutch Customs

If you’re an e-commerce entrepreneur supplying goods from outside the EU to consumers located within the EU, you will be affected by certain changes from 1 July 2021 onwards. This does not just concern VAT, but also your Customs declaration.

This brochure provides answers to frequently asked questions that entrepreneurs have about e-commerce and Dutch Customs.


You can read the PDF by using Adobe Reader. You can download this programme from Adobe. The Tax and Customs Administration is not responsible for the installation and use of the reader.

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