How is import duty calculated in the Netherlands?

Customs duty is charged on the CIF value — goods plus international freight plus insurance — at the rate set by the EU Common Customs Tariff for your commodity code. Rates vary widely by product, from 0% up to 12% or more for some goods.

How is import VAT (BTW) calculated?

Dutch BTW is charged at 21% on the duty-inclusive value, that is the CIF value plus the customs duty. Because VAT applies on top of duty, the two compound, which the calculator reflects.

What is the €150 duty threshold?

Consignments with an intrinsic value of €150 or less are generally exempt from customs duty, though import VAT still applies from the first euro. Above €150 both duty and VAT apply. The tool waives duty automatically below the threshold.

Do I pay VAT on small parcels from outside the EU?

Yes. Since the EU removed the low-value VAT exemption, import VAT is due on practically all goods entering the Netherlands from outside the EU, often collected at checkout via IOSS for parcels up to €150 or by the carrier on delivery.

Are these figures customs advice?

No. This is an estimate. The correct duty rate depends on the exact commodity code and origin, and excise goods, anti-dumping duties and preferential trade agreements can change the result. Confirm with Dutch Customs (Douane).

Netherlands Import Duty & Customs Calculator

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A Netherlands import duty and customs calculator that estimates the landed cost of goods shipped into the Netherlands from outside the EU. It applies EU customs duty on the CIF value, then the standard 21% Dutch BTW (VAT) on the duty-inclusive value, respecting the €150 duty threshold.

How it works

The landed cost is built up in order:

cifValue   = goods + freight + insurance
duty       = (cifValue > 150) ? cifValue * (dutyRate / 100) : 0
vatBase    = cifValue + duty
vat        = vatBase * (21 / 100)
landed     = cifValue + duty + vat

Duty is charged on CIF; VAT is then charged on CIF plus duty, so the two compound. Below the €150 threshold, duty is waived but VAT still applies from the first euro.

Example and notes

Import goods worth 400 EUR with 40 EUR freight and 10 EUR insurance — a 450 EUR CIF value. At a 4% duty rate that is 18 EUR duty; 21% VAT on 468 EUR is 98.28 EUR; landed cost is about 566 EUR.

The correct duty rate depends on the commodity code and origin. All figures are computed locally in your browser and are not customs advice.