Netherlands · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Dutch trade with non-EU countries clears through Dutch Customs with an EU EORI number, often via the major gateways of Rotterdam and Schiphol. You classify goods in TARIC, and import VAT (21%) can be deferred to your VAT return with an Article 23 licence. Declarations are electronic; intra-EU trade needs Intrastat and dual-use exports need a licence.
Customs are run by Dutch Customs (Douane), part of the Belastingdienst. As an EU member, the Netherlands allows free movement within the EU; non-EU imports need an EORI number and a declaration.
- Trade within the EU single market is generally free of customs duties and formalities.
- Rotterdam is a major EU entry point; non-EU imports require an EORI number.
- Duties and import VAT on non-EU goods are declared at clearance.
- 1
Get an EU EORI number
Register for an EORI number with Dutch Customs to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC to find the duty rate for imports.
- 3
Use the Article 23 VAT deferment
Apply for an Article 23 licence so import VAT (21%) is reverse-charged on your VAT return instead of paid at the border — a key Dutch advantage.
- 4
Check controls and licences
Check import restrictions and, for exports, dual-use or sanctioned goods needing a licence (via the CDIU).
- 5
Declare and clear
Submit electronic customs declarations, usually via a forwarder, with the invoice and transport documents; goods clear at Rotterdam, Schiphol or another office.
- 6
Report intra-EU and resolve disputes
File Intrastat for intra-EU trade, apply for Binding Tariff Information, and appeal customs decisions.
- EU EORI number
- TARIC classification + duty rate
- Article 23 import-VAT deferment licence
- Dual-use/sanctions export licence (CDIU)
- Electronic customs declaration
- Invoice + transport documents
- Intrastat (intra-EU, over threshold)
- Binding Tariff Information / appeal
- Dutch Customs (Douane)
Customs — EORI, declarations and duties.
Frequently asked questions
What is the Article 23 licence?
A Dutch import-VAT deferment licence that lets you reverse-charge import VAT on your VAT return instead of paying it at the border — improving cash flow.
Why import through the Netherlands?
Rotterdam and Schiphol are major EU gateways, and the Article 23 VAT deferment and fiscal-representation options make the Netherlands efficient for EU distribution.
Do I pay duty on EU goods?
No — goods in free circulation within the EU move without customs duty; duty applies only to non-EU imports.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $11,000
- Alcohol
- 1 L
- Cigarettes
- 200 sticks
- Goods value
- $480
Watch out for
- Alcohol splits two ways: 4 L still wine AND 16 L beer, plus ONE of 1 L spirits over 22% vol, 1 L undenatured alcohol at 80% vol, or 2 L fortified or sparkling wine
- The goods figure shown is the €430 air and sea allowance; arriving by land it is €300, and some countries set €150 for travellers under 15
- Some EU countries apply the reduced tobacco limit — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of tobacco
- Meat, milk and products containing them may not be brought in from outside the EU at all, whatever the quantity
- Fuel is limited to the tank plus 10 L in a portable container
Government portals
- Government of the Netherlands — Central government policy and public-service portal
- Immigration and Naturalisation Service (IND) — Residence permits, visas, and naturalisation
- Tax Administration (Belastingdienst) — Dutch income tax, VAT, and tax-number registration
- Netherlands Chamber of Commerce (KVK) — Company registration and the business register