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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇳🇱 Netherlands

CUSTOMS AUTHORITYDouane (Netherlands Customs — under Tax and Customs Administration)
STANDARD VAT21%
DE MINIMIS (USD)US$165

De Minimis Threshold

THRESHOLD (USD)

US$165

LOCAL CURRENCY

€150 EUR

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

EU rules apply. €150 customs duty de minimis. BTW (Dutch VAT) applies to all imports regardless of value as of July 2021. Netherlands is a major EU entry point — Schiphol and Port of Rotterdam handle enormous import volumes.

As of: 2021-07-01

VAT / GST on Imports

21%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs Import Declaration (AGS system / EU SAD)
02Commercial Invoice
03Packing List
04Airway Bill or Bill of Lading
05EUR.1 or Invoice Declaration (for EU FTA preference)
06Import Licence (for goods subject to quotas or controls)
07CITES permit (for protected species)
08Phytosanitary or health certificate (for plants/food from non-EU)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms and weapons (Dutch Weapons and Ammunition Act — strict restrictions)
  • Medicines (CBG/MEB authorisation for commercial imports)
  • Soft drugs — cannabis in coffeeshops is a tolerance policy (gedoogbeleid), but importing cannabis is illegal
  • Food products from outside EU (SPS border inspection)
  • Plants and plant materials (phytosanitary certificate required from non-EU)
  • Endangered species (CITES permits required)
  • Certain chemicals (REACH compliance)

Prohibited Import Categories

  • Narcotics (cannabis import is prohibited even though domestic tolerance policy exists)
  • Hard drugs
  • Counterfeit goods
  • Pornographic material involving minors
  • Endangered species products without CITES permits
  • Certain weapons

Special Notes

  • 01The Netherlands has a drug tolerance policy for small amounts of cannabis for personal use in licensed coffeeshops, but importing cannabis from abroad is a criminal offence.
  • 02BTW (Belasting Toegevoegde Waarde) VAT is 21% standard, 9% reduced (food, medicines, books).
  • 03The Netherlands is a major EU import hub — Port of Rotterdam is Europe's largest port.
  • 04Netherlands Customs uses the AGS (Automated Goods System) for customs declarations.
  • 05The Netherlands has strong IP enforcement — counterfeit goods are regularly seized.
  • 06EU's Import Control System (ICS2) for safety and security declarations applies.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Netherlands.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog