How to Export to the Netherlands in 2026: 21% VAT, Article 23, EORI

Duty and import VAT: rates, base and the Article 23 permit

The Netherlands applies the EU's common customs tariff, so find the duty rate in TARIC under the 10-digit code, with any preferential rate for goods with valid proof of origin. Duty is charged on the customs value, normally the price paid plus freight and insurance up to the point where the goods enter the EU (Union Customs Code, Article 71). Import VAT is charged at the same rates as Dutch VAT on supplies: 21%, the general rate, or 9%, which covers goods such as food products, medicines, books and newspapers. Dutch Customs charges it on the value of the goods including any import duties; as in the rest of the EU, incidental costs up to the place of destination are added.

Importers usually pay the import VAT to Dutch Customs and deduct it later in their VAT return. A business that imports goods from outside the EU frequently can instead apply for an Article 23 permit from the Dutch Tax Administration (Belastingdienst): with the permit it declares the import VAT in its VAT return instead of paying it at import, so no cash is tied up at the border. If you sell DDP and act as importer yourself, take Dutch VAT advice first. Example with an assumed duty rate of 4%:

• Customs value, the price plus freight and insurance to the EU border: EUR 10,000.
• Duty at 4%: EUR 400.
• Transport from the port to the buyer's warehouse in the Netherlands, not in the customs value: EUR 200.
• Import VAT base: 10,000 + 400 + 200 = EUR 10,600; import VAT at 21%: EUR 2,226.
• Paid at import: EUR 2,626, or only the EUR 400 duty if the importer holds an Article 23 permit and declares the VAT in its VAT return.

EORI, the customs declaration, excise and licences

Every customs operation needs an EORI number, which Dutch Customs issues through its National Helpdesk. The goods are declared to Dutch Customs by a customs agent (expediteur), by the shipping company or by the importer itself, under the correct HS code; give the declarant your commercial invoice and packing list with the origin and with freight and insurance shown separately (see Triplicate's note on EORI numbers).

On top of duty and VAT, Dutch excise duty applies to alcoholic beverages, tobacco and fuels, and goods such as plants, medicines and animal feed need an import licence or other authorisation. Importers of carbon-intensive goods such as steel and cement report them under the EU's CBAM (see Triplicate's note on CBAM). Consumer products must meet the general safety rules of the Dutch Commodities Act (Warenwet) and EU product safety rules.

Consumer parcels and the packaging contribution

Sales to Dutch consumers follow the EU rules: for consignments up to EUR 150, VAT can be collected through IOSS or by the marketplace, and from 1 July 2026 to 1 July 2028 distance sales in these consignments pay a customs duty of EUR 3 per item. Above EUR 150, import VAT is due at import (see Triplicate's guide to exporting to the EU).

A company that places more than 50,000 kg of packaging on the Dutch market in a year must register with Verpact, formerly the Packaging Waste Fund, report the weight and quantity of its packaging every year and pay a packaging waste management contribution. This also applies to a company in another country that sells directly, for example online, to Dutch consumers.